Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Generation of Electronic Way Bills (E-Way Bills) for goods under Chapter 71 of GST classification, covering precious metals, stones, and jewelry (except HSN 7117 - imitation jewelry), remains exempt from mandatory requirements under CGST Rules, 2017 Rule 138(14). While the NIC portal previously offered an "EWB for Gold" option, this facility has been withdrawn nationwide. The exemption continues except for intrastate movements within Kerala, where state-specific notification mandates E-Way Bill generation. The clarification resolves confusion arising from voluntary E-Way Bill generation by stakeholders who utilized the previously available system option. Transporters and taxpayers dealing with Chapter 71 goods must note this exemption while ensuring compliance with Kerala's state-specific requirements where applicable.
Generation of Electronic Way Bills (E-Way Bills) for goods under Chapter 71 of GST classification, covering precious metals, stones, and jewelry (except HSN 7117 - imitation jewelry), remains exempt from mandatory requirements under CGST Rules, 2017 Rule 138(14). While the NIC portal previously offered an "EWB for Gold" option, this facility has been withdrawn nationwide. The exemption continues except for intrastate movements within Kerala, where state-specific notification mandates E-Way Bill generation. The clarification resolves confusion arising from voluntary E-Way Bill generation by stakeholders who utilized the previously available system option. Transporters and taxpayers dealing with Chapter 71 goods must note this exemption while ensuring compliance with Kerala's state-specific requirements where applicable.
Note: It is a system-generated summary and is for quick reference only.