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...
Compliance with IS 18112:2022 for Television Sets under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 is deferred from 26 July 2026 to 26 January 2027. The extended implementation timeline applies to Television Sets listed at serial number 64 of the Schedule to the Order. Customs officers are to be sensitised to the revised effective date, and implementation-related difficulties may be reported to CBIC.
Compliance with IS 18112:2022 for Television Sets under the Electronics and Information Technology Goods (Requirements for Compulsory Registration) Order, 2021 is deferred from 26 July 2026 to 26 January 2027. The extended implementation timeline applies to Television Sets listed at serial number 64 of the Schedule to the Order. Customs officers are to be sensitised to the revised effective date, and implementation-related difficulties may be reported to CBIC.
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