Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The specified Container Freight Station premises are declared a Customs Area for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for handling export cargo until export. The declaration incorporates the areas and specifications previously notified, including earlier additions and partial de-notification. Import and export cargo must be handled in accordance with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable Chennai Custom House public notices. The declaration takes effect on 30 July 2026.
The specified Container Freight Station premises are declared a Customs Area for handling imported FCL and LCL cargo arriving from Kamarajar Port, excluding passenger unaccompanied baggage, and for handling export cargo until export. The declaration incorporates the areas and specifications previously notified, including earlier additions and partial de-notification. Import and export cargo must be handled in accordance with the Handling of Cargo in Customs Areas Regulations, 2009, and applicable Chennai Custom House public notices. The declaration takes effect on 30 July 2026.
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