Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
The central authority has amended the ITC (HS) 2022 Schedule-I (Import Policy) to align import classifications, policy conditions, chapter and supplementary notes, headings and code descriptions with the Finance Act, 2025; detailed code-level insertions, deletions, amendments and note changes are provided in annexures. The amendments were made under statutory trade-regulation powers and take effect immediately; the updated Schedule is published by the responsible trade directorate and available via its official channels.
The central authority has amended the ITC (HS) 2022 Schedule-I (Import Policy) to align import classifications, policy conditions, chapter and supplementary notes, headings and code descriptions with the Finance Act, 2025; detailed code-level insertions, deletions, amendments and note changes are provided in annexures. The amendments were made under statutory trade-regulation powers and take effect immediately; the updated Schedule is published by the responsible trade directorate and available via its official channels.
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