Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
Clarification permits warehousing of industrial chemicals in public and private bonded warehouses under Para 2.36(a) of FTP 2023, subject to regulatory conditions. The exclusion for "hazardous chemicals" is confined to unregulated storage of hazardous waste and similar items; permitted warehousing requires facility compliance with applicable domestic laws on safe storage and handling, licensing or approval by the competent customs authority, adherence to import export policy conditions, and full compliance with other Paragraph 2.36 requirements. Noncompliant storage remains excluded and subject to customs regulation and restrictions.
Clarification permits warehousing of industrial chemicals in public and private bonded warehouses under Para 2.36(a) of FTP 2023, subject to regulatory conditions. The exclusion for "hazardous chemicals" is confined to unregulated storage of hazardous waste and similar items; permitted warehousing requires facility compliance with applicable domestic laws on safe storage and handling, licensing or approval by the competent customs authority, adherence to import export policy conditions, and full compliance with other Paragraph 2.36 requirements. Noncompliant storage remains excluded and subject to customs regulation and restrictions.
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