Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
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The draft modalities outline the proposed operations for E-Commerce Export Hubs (ECEH), designated areas facilitating cross-border e-commerce activities. Key aspects include movement of goods from supplier to ECEH under GST documentation, pre-screening by ECEH operator, segregated fulfilment and customs clearance areas, fulfilment processes like packaging and labelling, customs clearance workflow involving shipping bill filing, risk management, examination if required, let export order, transshipment to port, and export general manifest filing. The process aims to provide predictability, shorter turnaround times, easy re-import for returns/rejects, and bringing stakeholders under one roof, while ensuring GST and customs compliance through electronic systems integration.
The draft modalities outline the proposed operations for E-Commerce Export Hubs (ECEH), designated areas facilitating cross-border e-commerce activities. Key aspects include movement of goods from supplier to ECEH under GST documentation, pre-screening by ECEH operator, segregated fulfilment and customs clearance areas, fulfilment processes like packaging and labelling, customs clearance workflow involving shipping bill filing, risk management, examination if required, let export order, transshipment to port, and export general manifest filing. The process aims to provide predictability, shorter turnaround times, easy re-import for returns/rejects, and bringing stakeholders under one roof, while ensuring GST and customs compliance through electronic systems integration.
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