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...
Amends the retail sale price-based valuation table under Notification No. 01/2022-Central Excise (N.T.) by substituting, at Sl. No. 2 in column (3), the entry "Pan masala containing tobacco" with "Gutkha". This change takes effect from 1 February 2026, with the consequence that, for the specified serial entry, the retail price valuation prescription applies to "Gutkha" as described, rather than to "Pan masala containing tobacco".
Amends the retail sale price-based valuation table under Notification No. 01/2022-Central Excise (N.T.) by substituting, at Sl. No. 2 in column (3), the entry "Pan masala containing tobacco" with "Gutkha". This change takes effect from 1 February 2026, with the consequence that, for the specified serial entry, the retail price valuation prescription applies to "Gutkha" as described, rather than to "Pan masala containing tobacco".
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