Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
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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