Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Health Security and National Security Cess (HSNS Cess) applies to goods notified under Schedule I of the HSNS Cess Act, 2025 with effect from 1 February 2026, and taxpayers must use specified accounting head codes for payment of the cess, interest, penalty and other dues; the designated 8 digit codes are 00450207 (HSNS Cess), 00450208 (HSNS Interest), 00450210 (HSNS Penalty) and 00450212 (HSNS Others), and these codes are to be circulated to field formations, trade and the public to ensure correct remittances.
Health Security and National Security Cess (HSNS Cess) applies to goods notified under Schedule I of the HSNS Cess Act, 2025 with effect from 1 February 2026, and taxpayers must use specified accounting head codes for payment of the cess, interest, penalty and other dues; the designated 8 digit codes are 00450207 (HSNS Cess), 00450208 (HSNS Interest), 00450210 (HSNS Penalty) and 00450212 (HSNS Others), and these codes are to be circulated to field formations, trade and the public to ensure correct remittances.
Note: It is a system-generated summary and is for quick reference only.