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...
The CBIC issued a third amendment to the Sea Cargo Manifest and Transshipment Regulations, 2025, modifying the existing regulatory framework. The amendment specifically updates the TABLE by substituting the date "30.09.2025" in column (3) against Sr. No. 6. The regulatory amendment was enacted under sections 30, 30A, 41, 41A, 53, 54, 56, and subsections (3) of section 98 and (2) of section 158 of the Customs Act, 1962. The amendment will come into force upon publication in the Official Gazette, enabling procedural adjustments in sea cargo manifest and transshipment documentation and compliance requirements.
The CBIC issued a third amendment to the Sea Cargo Manifest and Transshipment Regulations, 2025, modifying the existing regulatory framework. The amendment specifically updates the TABLE by substituting the date "30.09.2025" in column (3) against Sr. No. 6. The regulatory amendment was enacted under sections 30, 30A, 41, 41A, 53, 54, 56, and subsections (3) of section 98 and (2) of section 158 of the Customs Act, 1962. The amendment will come into force upon publication in the Official Gazette, enabling procedural adjustments in sea cargo manifest and transshipment documentation and compliance requirements.
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