Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The letter addresses concerns/queries on newly inserted SEZ Rule 11B allowing non-SEZ IT/ITES units in IT/ITES SEZs. Guidelines were issued on 9th April, 2024, following the amendment on 6th December, 2023. A certificate on duty refund u/r 11B is required for proposals to the Board of Approval, as decided in the 120th meeting of the Board. The communication is signed by an Under Secretary to the Govt. of India, emphasizing compliance with the amended SEZ Rules.
The letter addresses concerns/queries on newly inserted SEZ Rule 11B allowing non-SEZ IT/ITES units in IT/ITES SEZs. Guidelines were issued on 9th April, 2024, following the amendment on 6th December, 2023. A certificate on duty refund u/r 11B is required for proposals to the Board of Approval, as decided in the 120th meeting of the Board. The communication is signed by an Under Secretary to the Govt. of India, emphasizing compliance with the amended SEZ Rules.
Note: It is a system-generated summary and is for quick reference only.