Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
Ekal Anubandh introduces an optional Single All-India Multipurpose Electronic Bond (SEB) for importers and exporters, replacing transaction-specific bonds across ports for selected customs obligations. The SEB may cover provisional assessment, export-promotion schemes, concessional-duty imports or exports, conditional import or export, warehousing, and manufacture or other operations in private or special warehouses; the National Bond under the IGCR procedure remains separate. Users may select obligations, add obligations or bond value later, pay stamp duty and execute the bond electronically through NeSL, without notarisation. Electronic bank guarantees can be linked and validated through ICEGATE, while paper guarantees remain subject to prescribed verification. Phased implementation will follow ICEGATE advisories.
Ekal Anubandh introduces an optional Single All-India Multipurpose Electronic Bond (SEB) for importers and exporters, replacing transaction-specific bonds across ports for selected customs obligations. The SEB may cover provisional assessment, export-promotion schemes, concessional-duty imports or exports, conditional import or export, warehousing, and manufacture or other operations in private or special warehouses; the National Bond under the IGCR procedure remains separate. Users may select obligations, add obligations or bond value later, pay stamp duty and execute the bond electronically through NeSL, without notarisation. Electronic bank guarantees can be linked and validated through ICEGATE, while paper guarantees remain subject to prescribed verification. Phased implementation will follow ICEGATE advisories.
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