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 ...
An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.
An inventory-based cross-border e-commerce export framework permits eligible non-marketplace e-commerce entities to conduct export-only inventory operations through a registered Exporter-on-Record (EOR), subject to the Foreign Trade Policy and Consolidated FDI Policy. The EOR may procure only Indian-origin goods from registered Sellers-on-Record against confirmed overseas export orders, with no speculative title transfer or inventory build-up. The EOR must segregate and digitally track export inventory, pay sellers within seven days of acceptance, claim and proportionately pass through export rebates and refunds after any administrative charge, and manage reverse logistics. Returned goods cannot enter the domestic market, and EORs should use notified export hubs where practicable.
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