Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
Export consignments with a free-on-board value not exceeding Rs. 3,00,000 are exempt from the requirement to obtain a Registration-cum-Membership Certificate or Certificate of Registration under the Foreign Trade Policy, 2023. The exemption applies notwithstanding the existing registration requirements and is intended to facilitate low-value exports, including exports through postal, courier and emerging channels. Consignments exceeding the prescribed free-on-board value remain subject to a valid Registration-cum-Membership Certificate or Certificate of Registration where otherwise required under the policy.
Export consignments with a free-on-board value not exceeding Rs. 3,00,000 are exempt from the requirement to obtain a Registration-cum-Membership Certificate or Certificate of Registration under the Foreign Trade Policy, 2023. The exemption applies notwithstanding the existing registration requirements and is intended to facilitate low-value exports, including exports through postal, courier and emerging channels. Consignments exceeding the prescribed free-on-board value remain subject to a valid Registration-cum-Membership Certificate or Certificate of Registration where otherwise required under the policy.
Note: It is a system-generated summary and is for quick reference only.