Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The central customs authority amends the Sea Cargo Manifest and Transshipment Regulations, 2018, by inserting a revised date in the TABLE following FORM-XII: the entry at serial number 6, column (3) is replaced with "31.12.2025". The amendment is titled the Fourth Amendment Regulations, 2025, and takes effect upon publication in the Official Gazette. The change is promulgated under powers granted by multiple sections of the Customs Act, 1962.
The central customs authority amends the Sea Cargo Manifest and Transshipment Regulations, 2018, by inserting a revised date in the TABLE following FORM-XII: the entry at serial number 6, column (3) is replaced with "31.12.2025". The amendment is titled the Fourth Amendment Regulations, 2025, and takes effect upon publication in the Official Gazette. The change is promulgated under powers granted by multiple sections of the Customs Act, 1962.
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