Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The GoI's MoF issued Notification No. 08/2025-Customs (ADD) amending three prior customs notifications to update tariff classification codes for specific chemical substances. The amendments modify tariff codes for entries in Notifications No. 31/2021, 60/2021, and 12/2022-Customs (ADD), expanding and refining the classification of chemical compounds across multiple HS code categories. The modifications aim to align customs classifications with current regulatory standards, with the changes taking effect from 1st May, 2025, ensuring precise categorization of chemical imports and associated anti-dumping duty assessments.
The GoI's MoF issued Notification No. 08/2025-Customs (ADD) amending three prior customs notifications to update tariff classification codes for specific chemical substances. The amendments modify tariff codes for entries in Notifications No. 31/2021, 60/2021, and 12/2022-Customs (ADD), expanding and refining the classification of chemical compounds across multiple HS code categories. The modifications aim to align customs classifications with current regulatory standards, with the changes taking effect from 1st May, 2025, ensuring precise categorization of chemical imports and associated anti-dumping duty assessments.
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