Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
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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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