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...
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The GST Council at its 55th meeting approved ratification of recent notifications and GIC decisions; adopted retrospective amendments to clarify "plant and machinery" and to include FTWZ/SEZ warehoused goods in Schedule III; authorised enabling provisions for a track-and-trace regime and related penalties; approved multiple Law Committee and Fitment Committee recommendations (including IMS-related amendments, B2C e-invoicing pilot inclusion for one State, rate changes such as reduced GST on fortified rice kernels and nil on gene therapy, classification clarifications, and several regularizations "as-is-where-is"); deferred or referred complex issues for further examination; directed IGST settlement reforms with implementation by March 2025; extended GoM tenures and constituted new GoMs for specific policy matters.
The GST Council at its 55th meeting approved ratification of recent notifications and GIC decisions; adopted retrospective amendments to clarify "plant and machinery" and to include FTWZ/SEZ warehoused goods in Schedule III; authorised enabling provisions for a track-and-trace regime and related penalties; approved multiple Law Committee and Fitment Committee recommendations (including IMS-related amendments, B2C e-invoicing pilot inclusion for one State, rate changes such as reduced GST on fortified rice kernels and nil on gene therapy, classification clarifications, and several regularizations "as-is-where-is"); deferred or referred complex issues for further examination; directed IGST settlement reforms with implementation by March 2025; extended GoM tenures and constituted new GoMs for specific policy matters.
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