Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The customs notification amends Notification No. 57/2000-Customs by substituting the rate entry in the table against Sl. No. 1, column (4), so that the existing 4.35% duty on gold, silver and platinum imported under the specified schemes is replaced with 10%. The amendment is issued under section 25(1) of the Customs Act, 1962 and takes effect from 13 May 2026, thereby increasing the applicable import duty rate for the covered imports.
The customs notification amends Notification No. 57/2000-Customs by substituting the rate entry in the table against Sl. No. 1, column (4), so that the existing 4.35% duty on gold, silver and platinum imported under the specified schemes is replaced with 10%. The amendment is issued under section 25(1) of the Customs Act, 1962 and takes effect from 13 May 2026, thereby increasing the applicable import duty rate for the covered imports.
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