Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Student-enrolment services supplied to overseas universities are intermediary services where the Indian representative facilitates the university's educational supply to prospective students rather than providing courses or instruction on its own account. Representative status, restricted authority, commission disclosure, and remuneration linked to enrolment and fee receipt support that classification. Until 29 March 2026, the special intermediary place-of-supply rule placed the supply in India, preventing export treatment. From 30 March 2026, omission of that rule applies the general recipient-location rule, causing the services to satisfy the export requirement.
Student-enrolment services supplied to overseas universities are intermediary services where the Indian representative facilitates the university's educational supply to prospective students rather than providing courses or instruction on its own account. Representative status, restricted authority, commission disclosure, and remuneration linked to enrolment and fee receipt support that classification. Until 29 March 2026, the special intermediary place-of-supply rule placed the supply in India, preventing export treatment. From 30 March 2026, omission of that rule applies the general recipient-location rule, causing the services to satisfy the export requirement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
