Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
ITC (HS) 2022 Schedule-I (Import Policy) is amended to align import classifications and policy conditions with the Finance Act, 2026, with immediate effect. The amendments delete, insert, split, merge and revise specified tariff entries across food products, chemicals, pharmaceuticals, leather, pulp, steel pipes, machinery and containers. Many newly specified entries carry a Free import policy, while pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition and lysergic acid entries require a no-objection certificate from the Narcotics Commissioner. Revised product descriptions are prescribed for selected chemical and steel-pipe classifications.
ITC (HS) 2022 Schedule-I (Import Policy) is amended to align import classifications and policy conditions with the Finance Act, 2026, with immediate effect. The amendments delete, insert, split, merge and revise specified tariff entries across food products, chemicals, pharmaceuticals, leather, pulp, steel pipes, machinery and containers. Many newly specified entries carry a Free import policy, while pseudoephedrine and norephedrine entries remain subject to the applicable chapter policy condition and lysergic acid entries require a no-objection certificate from the Narcotics Commissioner. Revised product descriptions are prescribed for selected chemical and steel-pipe classifications.
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