Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Facility for filing supplementary IGM amendments in the existing 1.5 format under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) will continue to be available until 31 March 2026 to permit stakeholders to test amendment scenarios and ensure system readiness; this follows trade representations and pending activation of the BL Enquiry Module while the PCIN Enquiry Module is operational. Stakeholders are advised to use the extension to file SCMTR-compliant amendment messages, particularly for Nepal and Bhutan transhipment cargo, and to report implementation difficulties to the Deputy/Assistant Commissioner (EDI) of the Commissionerate.
Facility for filing supplementary IGM amendments in the existing 1.5 format under the Sea Cargo Manifest and Transhipment Regulations (SCMTR) will continue to be available until 31 March 2026 to permit stakeholders to test amendment scenarios and ensure system readiness; this follows trade representations and pending activation of the BL Enquiry Module while the PCIN Enquiry Module is operational. Stakeholders are advised to use the extension to file SCMTR-compliant amendment messages, particularly for Nepal and Bhutan transhipment cargo, and to report implementation difficulties to the Deputy/Assistant Commissioner (EDI) of the Commissionerate.
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