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    August 24, 2026   Case Laws SEBI
    ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
    August 24, 2026   Case Laws Service Tax
    Reimbursable third-party charges were excluded from pre-amendment taxable value for Customs House Agent services, defeating related tax demands.
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    August 22, 2026   Case Laws GST
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August 24, 2026   Case Laws SEBI
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before the arbitral forum.
August 24, 2026   Case Laws Service Tax
Reimbursable third-party charges were excluded from pre-amendment taxable value for Customs House Agent services, defeating related tax demands.
August 24, 2026   Case Laws Indian Laws
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fresh RFPs.
August 22, 2026   Notifications DGFT
One Star Export House status now accepts export performance in any two of the preceding three financial years.
August 22, 2026   Notifications DGFT
Diamond Imprest Authorisation imports retain Integrated Tax exemption as Compensation Cess exemption is removed from Foreign Trade Policy provisions.
August 22, 2026   Circulars DGFT
Raw sugar TRQ allocation requires in-house refining, domestic refined sugar sales, and strict utilisation or surrender compliance.
August 22, 2026   Circulars DGFT
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisations.
August 22, 2026   Circulars Customs
Customs custody at Kamarajar Port shifts to APM Terminals for import handling and export cargo until clearance or export.
August 22, 2026   Circulars Customs
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station movement procedures.
August 22, 2026   Circulars SEBI
Digitally signed Powers of Attorney now satisfy FPI address proof requirements without notarisation, apostillisation or consularisation.
August 22, 2026   Circulars SEBI
KRA interoperability permits IFSCA-regulated entities to access KYC systems subject to securities-market KYC and FPI data-security requirements.
August 22, 2026   Case Laws GST
GST appeal limitation permits exclusion for bona fide rectification proceedings, but rectification does not automatically restart the appeal period.
August 22, 2026   Case Laws GST
AI-generated legal material requires independent verification and human oversight; GST cancellation proceedings require fresh reasoned adjudication.
August 22, 2026   Case Laws GST
Transitional credit refunds require Electronic Credit Ledger proof, while belated writs cannot bypass expired statutory appeal limitation.
August 22, 2026   Case Laws GST
Passport renewal during criminal proceedings can run full term where prior court approval effectively safeguards foreign travel.
August 22, 2026   Case Laws GST
GST registration cancellation requires a specified personal hearing and uploaded verification records; non-compliance invalidates the proceedings.
August 22, 2026   Case Laws GST
Special input tax credit procedure is authorised, while safeguards for the six-month rectification period remain under consideration.
August 22, 2026   Case Laws GST
Effective service of GST show cause notices requires more than portal upload before ex parte adjudication can stand.
August 22, 2026   Case Laws GST
Electronic cash ledger refunds require notice, hearing and a reasoned Commissioner determination before withholding during a pending revenue appeal.
August 22, 2026   Case Laws GST
GST appeal limitation restricts delay condonation to the statutory extension, barring appeals filed after both prescribed periods.

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Central Excise

Classification of goods manufactured for use of transport of...

Goods for Transport of Compressed Gas Classified Under Subheading 87.16 Due to Semi-Trailer Fabrication.

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Central Excise April 17, 2014 Case Laws AT
Classification of goods manufactured for use of transport of compressed or liquefied gas - since the tanks were not manufactured/ fabricated on chassis of Motor Vehicles but on semi trailer/ running gear, consequentially the goods merits classification under chapter sub heading 87.16 - AT
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Acts Income Tax
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