Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
BCom clarifies dual benefits under IGCR Rules 2022 and MOOWR scheme. MOOWR units can simultaneously avail IGCR exemption with duty deferment, provided they comply with conditions in Concessional Notification and IGCR Rules. Components imported for "manufacture of cellular mobile phones" need not be directly imported by phone manufacturers - intermediate MOOWR units can claim IGCR benefits when importing components for value addition before supplying to final mobile phone manufacturers, subject to meeting prescribed conditions. Documentation and periodic accounting requirements apply for transfers between MOOWR units.
BCom clarifies dual benefits under IGCR Rules 2022 and MOOWR scheme. MOOWR units can simultaneously avail IGCR exemption with duty deferment, provided they comply with conditions in Concessional Notification and IGCR Rules. Components imported for "manufacture of cellular mobile phones" need not be directly imported by phone manufacturers - intermediate MOOWR units can claim IGCR benefits when importing components for value addition before supplying to final mobile phone manufacturers, subject to meeting prescribed conditions. Documentation and periodic accounting requirements apply for transfers between MOOWR units.
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