Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Export policy for natural barium sulphate (Baryte) classifiable under ITC(HS) 25111010, 25111020 and 25111090 now restricts Grade A (specific gravity at least 4.2) and Grade B (specific gravity 4.10-4.20), making their export subject to applicable authorisation or licensing. Grade CDW with specific gravity below 4.00 remains freely exportable. Consignments declared as Grade CDW, or as Baryte without a stated grade in the Shipping Bill, require mandatory specific-gravity testing before export; the test result determines grade for export-policy purposes. Exporters and Customs Brokers must accurately declare the goods' description, grade, specific gravity and ITC(HS) code, supported by relevant documents.
Export policy for natural barium sulphate (Baryte) classifiable under ITC(HS) 25111010, 25111020 and 25111090 now restricts Grade A (specific gravity at least 4.2) and Grade B (specific gravity 4.10-4.20), making their export subject to applicable authorisation or licensing. Grade CDW with specific gravity below 4.00 remains freely exportable. Consignments declared as Grade CDW, or as Baryte without a stated grade in the Shipping Bill, require mandatory specific-gravity testing before export; the test result determines grade for export-policy purposes. Exporters and Customs Brokers must accurately declare the goods' description, grade, specific gravity and ITC(HS) code, supported by relevant documents.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
