Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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The Central Government exercised powers under Section 5A(1) of Central Excise Act, 1944 to amend notification No. 11/2017-Central Excise dated June 30, 2017. The amendment extends the implementation timeline for additional excise duty on unblended diesel from 2025 to 2026. Two specific modifications were made: first, in the Table against Serial No. 3, column (3), after item (ii) in the proviso, and second, in the proviso after Annexure, item (b). The notification takes effect from February 2, 2025. This amendment, deemed necessary in public interest, follows the previous modification made through notification No. 28/2024-Central Excise dated November 19, 2024.
The Central Government exercised powers under Section 5A(1) of Central Excise Act, 1944 to amend notification No. 11/2017-Central Excise dated June 30, 2017. The amendment extends the implementation timeline for additional excise duty on unblended diesel from 2025 to 2026. Two specific modifications were made: first, in the Table against Serial No. 3, column (3), after item (ii) in the proviso, and second, in the proviso after Annexure, item (b). The notification takes effect from February 2, 2025. This amendment, deemed necessary in public interest, follows the previous modification made through notification No. 28/2024-Central Excise dated November 19, 2024.
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