Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
This notification from the Central Board of Indirect Taxes and Customs amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997. It exercises powers u/s 7 of the Customs Act, 1962. For the state of Odisha, in the table under serial number 6B, a new item (iv) 'Jajpur' is inserted in column (3) with the corresponding entry in column (4) permitting unloading of imported goods and loading of export goods or any class of such goods at Jajpur. This notification effectively designates Jajpur as an Inland Container Depot for loading and unloading of goods in Odisha.
This notification from the Central Board of Indirect Taxes and Customs amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997. It exercises powers u/s 7 of the Customs Act, 1962. For the state of Odisha, in the table under serial number 6B, a new item (iv) 'Jajpur' is inserted in column (3) with the corresponding entry in column (4) permitting unloading of imported goods and loading of export goods or any class of such goods at Jajpur. This notification effectively designates Jajpur as an Inland Container Depot for loading and unloading of goods in Odisha.
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