Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
SCMTR 2018 has been substantially implemented, with cargo movement messages between gateway ports and foreign ports now operational nationwide and stuffing messages operational at all sites, though uniform filing remains incomplete. The transitional provisions have been extended till 30 June 2026 to allow further testing and rollout across ICDs, CFSs, SEZs and gateway ports. During this extended period, stakeholders must file complete and correct electronic declarations in the prescribed format, while field formations are directed to promote consistent adoption and conduct weekly outreach to support smooth implementation.
SCMTR 2018 has been substantially implemented, with cargo movement messages between gateway ports and foreign ports now operational nationwide and stuffing messages operational at all sites, though uniform filing remains incomplete. The transitional provisions have been extended till 30 June 2026 to allow further testing and rollout across ICDs, CFSs, SEZs and gateway ports. During this extended period, stakeholders must file complete and correct electronic declarations in the prescribed format, while field formations are directed to promote consistent adoption and conduct weekly outreach to support smooth implementation.
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