Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or aluminium, and solar cookers. In Schedule III (9% GST rate), cartons etc. other than those of corrugated/non-corrugated paper or paperboard are substituted, milk cans of iron/steel excluded, solar cookers included in wood burning stoves category, milk cans of aluminium included under utensils. Explanation clause amended to exclude agricultural produce in packages over 25 kg/litre from pre-packaged labelling conditions for treating the same as supply. Effective 15th July 2024.
Notification amends Schedule II (6% GST rate) by inserting cartons, boxes, cases of corrugated/non-corrugated paper or paperboard, milk cans made of iron, steel or aluminium, and solar cookers. In Schedule III (9% GST rate), cartons etc. other than those of corrugated/non-corrugated paper or paperboard are substituted, milk cans of iron/steel excluded, solar cookers included in wood burning stoves category, milk cans of aluminium included under utensils. Explanation clause amended to exclude agricultural produce in packages over 25 kg/litre from pre-packaged labelling conditions for treating the same as supply. Effective 15th July 2024.
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