Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The government amends Notification No. 26/2022-Customs (N.T.) by inserting a new entry "(iia) Section 18A" into column (3) of Sr. No. 3 in the notification's Table, thereby assigning functions under the Customs Act, 1962 to the designated proper officers or officers in higher rank as contemplated by the principal notification. The amendment takes effect from the date of its publication in the Official Gazette.
The government amends Notification No. 26/2022-Customs (N.T.) by inserting a new entry "(iia) Section 18A" into column (3) of Sr. No. 3 in the notification's Table, thereby assigning functions under the Customs Act, 1962 to the designated proper officers or officers in higher rank as contemplated by the principal notification. The amendment takes effect from the date of its publication in the Official Gazette.
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