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 notification amends tariff values for various goods, including edible oils, brass scrap, areca nuts, gold, and silver, effective 16 May 2025. The Central Board of Indirect Taxes & Customs exercises powers under section 14(2) of the Customs Act, 1962 to substitute Tables 1, 2, and 3 with updated tariff values. Key modifications include setting tariff values for crude palm oil at $987 per metric ton, brass scrap at $5,473 per metric ton, gold at $1,028 per 10 grams, silver at $1,065 per kilogram, and areca nuts at $6,970 per metric ton, maintaining consistent regulatory framework for customs valuation.
The notification amends tariff values for various goods, including edible oils, brass scrap, areca nuts, gold, and silver, effective 16 May 2025. The Central Board of Indirect Taxes & Customs exercises powers under section 14(2) of the Customs Act, 1962 to substitute Tables 1, 2, and 3 with updated tariff values. Key modifications include setting tariff values for crude palm oil at $987 per metric ton, brass scrap at $5,473 per metric ton, gold at $1,028 per 10 grams, silver at $1,065 per kilogram, and areca nuts at $6,970 per metric ton, maintaining consistent regulatory framework for customs valuation.
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