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Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
The proposed insertion of paragraph 2.57(c) of FTP 2023 would exempt export consignments with FOB value up to Rs. 10,000 from the requirement to hold a Registration-cum-Membership Certificate or Certificate of Registration when applying for FTP import/export authorisations, benefits or concessions. The exemption would not apply to items classified as restricted under ITC (HS). The proposal is intended to facilitate small-value exports, particularly through postal, courier and emerging channels, and stakeholders are invited to submit comments within 10 days of the Trade Notice.
The proposed insertion of paragraph 2.57(c) of FTP 2023 would exempt export consignments with FOB value up to Rs. 10,000 from the requirement to hold a Registration-cum-Membership Certificate or Certificate of Registration when applying for FTP import/export authorisations, benefits or concessions. The exemption would not apply to items classified as restricted under ITC (HS). The proposal is intended to facilitate small-value exports, particularly through postal, courier and emerging channels, and stakeholders are invited to submit comments within 10 days of the Trade Notice.
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