Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Notification No. 42/2025-Customs is amended by substituting the existing table with a revised table prescribing tariff-item-wise rates of basic customs duty (BCD), Agriculture Infrastructure and Development Cess (AIDC) and health cess for specified goods covered under the first tranche of tariff concessions under the India-EFTA arrangement (Norway). The substituted table updates the applicable concessional duty structure for the listed tariff items and descriptions, determining the duty payable on their importation in accordance with the revised rates. The amendment comes into force on 1 January 2026.
Notification No. 42/2025-Customs is amended by substituting the existing table with a revised table prescribing tariff-item-wise rates of basic customs duty (BCD), Agriculture Infrastructure and Development Cess (AIDC) and health cess for specified goods covered under the first tranche of tariff concessions under the India-EFTA arrangement (Norway). The substituted table updates the applicable concessional duty structure for the listed tariff items and descriptions, determining the duty payable on their importation in accordance with the revised rates. The amendment comes into force on 1 January 2026.
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