Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
The central authority amends Notification No. 9/2017 to implement Council recommendations, clarifying IGST exemptions: local delivery services provided by or through an electronic commerce operator are excluded from the exemption at serial 19; new Nil-rated exemptions (serials 37C-37E) cover life and health insurance services supplied to non-group insured persons (including an individual's family) and their reinsurance. Definitions added/modified: goods transport agency excludes e-commerce local delivery, "group" is limited to entities with common economic purpose (including employer-employee and other identifiable groups), and "health insurance business" is defined. Changes effective 22 September 2025.
The central authority amends Notification No. 9/2017 to implement Council recommendations, clarifying IGST exemptions: local delivery services provided by or through an electronic commerce operator are excluded from the exemption at serial 19; new Nil-rated exemptions (serials 37C-37E) cover life and health insurance services supplied to non-group insured persons (including an individual's family) and their reinsurance. Definitions added/modified: goods transport agency excludes e-commerce local delivery, "group" is limited to entities with common economic purpose (including employer-employee and other identifiable groups), and "health insurance business" is defined. Changes effective 22 September 2025.
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