GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Preferential customs duty concessions for imports from New Zealand apply at the scheduled basic customs duty, Agriculture Infrastructure and Development Cess, and, where specified, Health Cess rates, effective 20 October 2026. Eligibility requires proof that goods are of New Zealand origin under applicable trade-agreement origin rules. Specified products receive rates subject to CIF-value parameters and product-specific conditions. Manuka honey and albumins may receive in-quota treatment only within annual tariff rate quotas. Tariff rate quota imports require DGFT allotment, electronic authorisation, and electronic debit in ICES; Manuka honey also requires certification from New Zealand's Ministry for Primary Industries.
Preferential customs duty concessions for imports from New Zealand apply at the scheduled basic customs duty, Agriculture Infrastructure and Development Cess, and, where specified, Health Cess rates, effective 20 October 2026. Eligibility requires proof that goods are of New Zealand origin under applicable trade-agreement origin rules. Specified products receive rates subject to CIF-value parameters and product-specific conditions. Manuka honey and albumins may receive in-quota treatment only within annual tariff rate quotas. Tariff rate quota imports require DGFT allotment, electronic authorisation, and electronic debit in ICES; Manuka honey also requires certification from New Zealand's Ministry for Primary Industries.
Note: It is a system-generated summary and is for quick reference only.