Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Tariff-value tables for specified imports are substituted with values unchanged for crude palm oil, refined palm oil, palmolein, soybean oil, brass scrap and areca nuts. Gold in specified forms, including eligible gold bars and coins, remains subject to the prescribed tariff value per 10 grams. Silver in specified forms, including eligible medallions, coins and semi-manufactured silver, remains subject to the prescribed tariff value per kilogram, subject to stated exclusions for foreign currency coins, silver jewellery and silver articles. The substituted tables take effect from 26 August 2026.
Tariff-value tables for specified imports are substituted with values unchanged for crude palm oil, refined palm oil, palmolein, soybean oil, brass scrap and areca nuts. Gold in specified forms, including eligible gold bars and coins, remains subject to the prescribed tariff value per 10 grams. Silver in specified forms, including eligible medallions, coins and semi-manufactured silver, remains subject to the prescribed tariff value per kilogram, subject to stated exclusions for foreign currency coins, silver jewellery and silver articles. The substituted tables take effect from 26 August 2026.
Note: It is a system-generated summary and is for quick reference only.