Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
The DGFT issued Public Notice No. 53/2023, notifying the procedure for General Authorization for Export of Information Security items (GAEIS) under Category 8A5 Part 2 of SCOMET. - Key conditions include the submission of detailed applications through the online SCOMET portal, providing end-user certificates (EUCs), maintaining records, and adhering to post-reporting requirements. GAEIS will not be issued for items intended for military applications or to countries/entities under UNSC embargo or proliferation concerns. Non-compliance may lead to penalties or suspension/revocation of GAEIS.
The DGFT issued Public Notice No. 53/2023, notifying the procedure for General Authorization for Export of Information Security items (GAEIS) under Category 8A5 Part 2 of SCOMET. - Key conditions include the submission of detailed applications through the online SCOMET portal, providing end-user certificates (EUCs), maintaining records, and adhering to post-reporting requirements. GAEIS will not be issued for items intended for military applications or to countries/entities under UNSC embargo or proliferation concerns. Non-compliance may lead to penalties or suspension/revocation of GAEIS.
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