Strict construction of customs exemptions denied concession for brake components, while limitation restricted differential duty to timely Bills of Ent...
Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Section 171 permits GST rate-reduction benefits to be passed through electronic gift vouchers where e-wallet credits carry monetary value, are unconditional, have no expiry or usage restrictions, and are traceable to identified customers, invoices and supplies. System-generated labels such as "Offers and cashback" do not negate the documented link to the benefit. Benefits not traceable to identifiable recipients remain unpassed; after accounting for cancelled or returned supplies, the residual amount must be deposited in the Central Consumer Welfare Fund with applicable interest. The anti-profiteering penalty provision does not apply to conduct occurring before it came into force, so no penalty is leviable for that earlier period.
Section 171 permits GST rate-reduction benefits to be passed through electronic gift vouchers where e-wallet credits carry monetary value, are unconditional, have no expiry or usage restrictions, and are traceable to identified customers, invoices and supplies. System-generated labels such as "Offers and cashback" do not negate the documented link to the benefit. Benefits not traceable to identifiable recipients remain unpassed; after accounting for cancelled or returned supplies, the residual amount must be deposited in the Central Consumer Welfare Fund with applicable interest. The anti-profiteering penalty provision does not apply to conduct occurring before it came into force, so no penalty is leviable for that earlier period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
