Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
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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