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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The Central Board of Indirect Taxes and Customs issued Circular No. 17/2025-Customs mandating implementation of ICETABs for export examination and clearance effective June 19, 2025. Following successful deployment for import consignments, the digital platform extends to export operations, enabling examining officers to access Shipping Bill details, examination orders, and Risk Management System instructions electronically. The system eliminates paper documentation requirements, allows prompt examination report submission, and mandates uploading four cargo images to the e-sanchit repository. Emergency exceptions require Assistant Commissioner approval with system documentation. Commissioners must conduct weekly reviews and resolve operational difficulties in consultation with DG Systems. The directive applies to all Principal Chief Commissioners, Chief Commissioners, and customs authorities nationwide.
The Central Board of Indirect Taxes and Customs issued Circular No. 17/2025-Customs mandating implementation of ICETABs for export examination and clearance effective June 19, 2025. Following successful deployment for import consignments, the digital platform extends to export operations, enabling examining officers to access Shipping Bill details, examination orders, and Risk Management System instructions electronically. The system eliminates paper documentation requirements, allows prompt examination report submission, and mandates uploading four cargo images to the e-sanchit repository. Emergency exceptions require Assistant Commissioner approval with system documentation. Commissioners must conduct weekly reviews and resolve operational difficulties in consultation with DG Systems. The directive applies to all Principal Chief Commissioners, Chief Commissioners, and customs authorities nationwide.
Note: It is a system-generated summary and is for quick reference only.