Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
The instrument directs full implementation and continued roll-out of the Sea Cargo Manifest and Transshipment Regulations (SCMTR): SEZ units are to be onboarded via API to the SCMTR module by 31 March 2026, with the operative effect that SEZ-origin/SEZ-destined filings must thereafter be transmitted electronically through the DG Systems API; remaining inland transshipment message types are to be developed, tested and operationalized in an extended timeline, with the operative effect that those message flows will become mandatory upon deployment; transitional provisions are extended to 31 March 2026, requiring stakeholders to file correct electronic declarations in the prescribed format during the extension.
The instrument directs full implementation and continued roll-out of the Sea Cargo Manifest and Transshipment Regulations (SCMTR): SEZ units are to be onboarded via API to the SCMTR module by 31 March 2026, with the operative effect that SEZ-origin/SEZ-destined filings must thereafter be transmitted electronically through the DG Systems API; remaining inland transshipment message types are to be developed, tested and operationalized in an extended timeline, with the operative effect that those message flows will become mandatory upon deployment; transitional provisions are extended to 31 March 2026, requiring stakeholders to file correct electronic declarations in the prescribed format during the extension.
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