Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The DGFT has partially superseded Notification No. 32/2024-25 by extending the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports manufactured by Advance Authorizations holders, Special Economic Zones, and Export-Oriented Units only until February 5, 2025. Effective February 6, 2025, exports from these categories will no longer qualify for RoDTEP benefits. This time-limited extension was issued pursuant to powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023. The RoDTEP scheme will continue uninterrupted for Domestic Tariff Area (DTA) units as per the original notification.
The DGFT has partially superseded Notification No. 32/2024-25 by extending the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports manufactured by Advance Authorizations holders, Special Economic Zones, and Export-Oriented Units only until February 5, 2025. Effective February 6, 2025, exports from these categories will no longer qualify for RoDTEP benefits. This time-limited extension was issued pursuant to powers under Section 5 of the Foreign Trade (Development and Regulation) Act, 1992, read with Para 1.02 of the Foreign Trade Policy 2023. The RoDTEP scheme will continue uninterrupted for Domestic Tariff Area (DTA) units as per the original notification.
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