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...
The Policy Circular No. 04/2024 issued by the Directorate General of Foreign Trade provides relaxation in the requirement of submitting 'Bill of Export' as evidence of export obligation discharge for supplies to SEZ units under Advance Authorisation/DFIA schemes made before 01.07.2017. The circular states that exporters can now submit alternative evidence including ARE-1 attested by Central Excise/GST Authorities, proof of receipt of supplies by the SEZ unit, and evidence of payment by the SEZ unit to the exporter. This relaxation is u/s Para 2.59 of the FTP and aims to address hardships faced by exporters in complying with the previous requirement.
The Policy Circular No. 04/2024 issued by the Directorate General of Foreign Trade provides relaxation in the requirement of submitting 'Bill of Export' as evidence of export obligation discharge for supplies to SEZ units under Advance Authorisation/DFIA schemes made before 01.07.2017. The circular states that exporters can now submit alternative evidence including ARE-1 attested by Central Excise/GST Authorities, proof of receipt of supplies by the SEZ unit, and evidence of payment by the SEZ unit to the exporter. This relaxation is u/s Para 2.59 of the FTP and aims to address hardships faced by exporters in complying with the previous requirement.
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