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 Instruction No. 15/2025-Customs regarding the applicability of SCOMET (Special Chemicals, Organisms, Materials, Equipment, and Technologies) regulations. The instruction establishes a consolidated repository of DGFT clarifications on SCOMET items, accessible on the CBIC website. Customs authorities are directed to individually examine each item's specifications and end-use for SCOMET compliance. The repository will be periodically updated, and principal commissioners and directors are instructed to sensitize their jurisdictional officers about strict adherence to export policy conditions related to SCOMET items, ensuring comprehensive and precise implementation of export control regulations.
The CBIC issued Instruction No. 15/2025-Customs regarding the applicability of SCOMET (Special Chemicals, Organisms, Materials, Equipment, and Technologies) regulations. The instruction establishes a consolidated repository of DGFT clarifications on SCOMET items, accessible on the CBIC website. Customs authorities are directed to individually examine each item's specifications and end-use for SCOMET compliance. The repository will be periodically updated, and principal commissioners and directors are instructed to sensitize their jurisdictional officers about strict adherence to export policy conditions related to SCOMET items, ensuring comprehensive and precise implementation of export control regulations.
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