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 ...
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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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