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...
Fixes tariff values for specified imported commodities by substituting TABLE-1, TABLE-2 and TABLE-3 in the principal notification, setting stated valuation rates for edible oils, brass scrap, areca nut, gold and silver; most listed tariff values remain unchanged. The amendment preserves commodity-specific tariff valuation points (US$ per metric tonne or per unit as specified) and clarifies scope entries for gold and silver including exclusions and definitions for medallions, coins and gold findings. The notification is issued by CBIC and takes effect from 7 February 2026.
Fixes tariff values for specified imported commodities by substituting TABLE-1, TABLE-2 and TABLE-3 in the principal notification, setting stated valuation rates for edible oils, brass scrap, areca nut, gold and silver; most listed tariff values remain unchanged. The amendment preserves commodity-specific tariff valuation points (US$ per metric tonne or per unit as specified) and clarifies scope entries for gold and silver including exclusions and definitions for medallions, coins and gold findings. The notification is issued by CBIC and takes effect from 7 February 2026.
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