Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Imports of clear float glass, 4 mm to 12 mm, under ITC (HS) codes 70051090 and 70052990 move from the Free to Restricted category. Imports remain free where the CIF value is at least Rs.34,000 per MT, creating a minimum import price condition. Advance Authorisation holders, EOUs and SEZ units are exempt from this condition if the imported inputs are not sold in the Domestic Tariff Area. The minimum import price condition applies for one year from publication.
Imports of clear float glass, 4 mm to 12 mm, under ITC (HS) codes 70051090 and 70052990 move from the Free to Restricted category. Imports remain free where the CIF value is at least Rs.34,000 per MT, creating a minimum import price condition. Advance Authorisation holders, EOUs and SEZ units are exempt from this condition if the imported inputs are not sold in the Domestic Tariff Area. The minimum import price condition applies for one year from publication.
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