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...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
ICEGATE e-Payment now permits customs duty payment through an authorised payment aggregator, including credit card, debit card and UPI for the first time, and internet banking through a wider bank network. The new mode complements existing authorised banker, NEFT and RTGS channels, and supports transaction-wise payment routed instantaneously through the Electronic Cash Ledger before duty accounting. Any bank commission on such deposits remains payable by the depositor. ICICI, IOB, SBI and HDFC are currently onboarded, with further banks to be added after testing. Related legal changes have been made to the Customs (Electronic Cash Ledger) Regulations, 2022.
ICEGATE e-Payment now permits customs duty payment through an authorised payment aggregator, including credit card, debit card and UPI for the first time, and internet banking through a wider bank network. The new mode complements existing authorised banker, NEFT and RTGS channels, and supports transaction-wise payment routed instantaneously through the Electronic Cash Ledger before duty accounting. Any bank commission on such deposits remains payable by the depositor. ICICI, IOB, SBI and HDFC are currently onboarded, with further banks to be added after testing. Related legal changes have been made to the Customs (Electronic Cash Ledger) Regulations, 2022.
Note: It is a system-generated summary and is for quick reference only.