Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Import of Glufosinate and its salts under the listed Chapter 38 ITC(HS) codes is revised from free to restricted where the combined CIF value and applicable anti-dumping duty, calculated per kilogram, is below the prescribed threshold. The revised policy condition applies in addition to the existing policy condition for the relevant tariff items, and the restriction is limited to the specified HS codes. The amendment operates for six months from the date of publication, after which the temporary policy treatment ceases unless further revised.
Import of Glufosinate and its salts under the listed Chapter 38 ITC(HS) codes is revised from free to restricted where the combined CIF value and applicable anti-dumping duty, calculated per kilogram, is below the prescribed threshold. The revised policy condition applies in addition to the existing policy condition for the relevant tariff items, and the restriction is limited to the specified HS codes. The amendment operates for six months from the date of publication, after which the temporary policy treatment ceases unless further revised.
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