Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
The central government amends the earlier concessional GST notification for old and used vehicles by replacing the reference to "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)"; the amendment is made under section 5(1) of the IGST Act on council recommendation and takes effect 22 September 2025, thereby redirecting which schedule(s) govern the concessional integrated tax rates for used vehicles.
The central government amends the earlier concessional GST notification for old and used vehicles by replacing the reference to "Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)" with "Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)"; the amendment is made under section 5(1) of the IGST Act on council recommendation and takes effect 22 September 2025, thereby redirecting which schedule(s) govern the concessional integrated tax rates for used vehicles.
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