Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
DGFT extends the last date for filing online TRQ applications for FY 2026-27 under Appendix-2A of the FTP, 2023, covering specified products under the India-Mauritius CECPA and the India-Nepal Treaty, to 25.04.2026. The notice preserves the existing tariff rate quota allocations and requires imports to follow the procedures in Annexure-III for India-Mauritius CECPA items and Annexure-VI for India-Nepal items. All other terms and conditions notified under Appendix-2A remain unchanged and continue to apply.
DGFT extends the last date for filing online TRQ applications for FY 2026-27 under Appendix-2A of the FTP, 2023, covering specified products under the India-Mauritius CECPA and the India-Nepal Treaty, to 25.04.2026. The notice preserves the existing tariff rate quota allocations and requires imports to follow the procedures in Annexure-III for India-Mauritius CECPA items and Annexure-VI for India-Nepal items. All other terms and conditions notified under Appendix-2A remain unchanged and continue to apply.
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