Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The central government amends the integrated tax rate notification to substitute a new tariff table extending concessional IGST rates on specified handicraft goods, largely at 5% and certain handcrafted/imitative jewellery items at 3%, covering categories such as handcrafted candles, bags, carved wood, paper and textile crafts, metal, stone, ceramic and glass artware, handmade carpets, embroidered articles, toys, paintings and original sculptures. The amendment replaces the prior table in the principal notification and takes effect on 22 September 2025.
The central government amends the integrated tax rate notification to substitute a new tariff table extending concessional IGST rates on specified handicraft goods, largely at 5% and certain handcrafted/imitative jewellery items at 3%, covering categories such as handcrafted candles, bags, carved wood, paper and textile crafts, metal, stone, ceramic and glass artware, handmade carpets, embroidered articles, toys, paintings and original sculptures. The amendment replaces the prior table in the principal notification and takes effect on 22 September 2025.
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