Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
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Schedule I now permits e-commerce entities to operate an inventory-based e-commerce model exclusively for exporting goods or products manufactured or produced in India. Such exports must comply with the Foreign Trade Policy 2023, the Handbook of Procedures, and the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015. For exports permitted under this new entry, the existing restrictions on business-to-consumer transactions and inventory-based e-commerce under entries 15.2.1 to 15.2.4 do not apply. The amendment takes effect from its publication in the Official Gazette.
Schedule I now permits e-commerce entities to operate an inventory-based e-commerce model exclusively for exporting goods or products manufactured or produced in India. Such exports must comply with the Foreign Trade Policy 2023, the Handbook of Procedures, and the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015. For exports permitted under this new entry, the existing restrictions on business-to-consumer transactions and inventory-based e-commerce under entries 15.2.1 to 15.2.4 do not apply. The amendment takes effect from its publication in the Official Gazette.
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