Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Amends Notification 09/2025-Integrated Tax (Rate) to revise the IGST rate schedules for specified tobacco-related goods by inserting biris (HS 2403 19 21, 2403 19 29) in Schedule II at 18%, and inserting pan masala (HS 2106 90 20), unmanufactured tobacco and tobacco refuse (HS 2401), cigars/cigarettes and similar products (HS 2402), other manufactured tobacco excluding biris (HS 2403 other than 2403 19 21, 2403 19 29), and specified non-combustible inhalation products (HS 2404 11 00 and 2404 19 00) in Schedule III at 40%; Schedule VII (28%) is omitted, with these rates applying from 1 February 2026.
Amends Notification 09/2025-Integrated Tax (Rate) to revise the IGST rate schedules for specified tobacco-related goods by inserting biris (HS 2403 19 21, 2403 19 29) in Schedule II at 18%, and inserting pan masala (HS 2106 90 20), unmanufactured tobacco and tobacco refuse (HS 2401), cigars/cigarettes and similar products (HS 2402), other manufactured tobacco excluding biris (HS 2403 other than 2403 19 21, 2403 19 29), and specified non-combustible inhalation products (HS 2404 11 00 and 2404 19 00) in Schedule III at 40%; Schedule VII (28%) is omitted, with these rates applying from 1 February 2026.
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