Composite supplies of milling wheat into flour with fortification, or paddy into rice, for State Government distribution under the Public Distribution System qualify for exemption where the goods component does not exceed 25% of the total supply value. The value condition, including fortification inputs and packing material, must be determined on the facts of each supply. Where the threshold is exceeded, milling supplied as job work to a registered person attracts GST at 5%, including where registration exists solely for tax deduction purposes.

Export factoring support eliminates declarations of intent and Unique Identification Numbers, using the Importer Exporter Code for applications, claims and disbursals. Factors must upload transaction-level data for eligible factoring modalities within applicable deadlines, while exporters review tagged records and submit consolidated monthly, digitally authenticated claims. Eligibility depends on Export General Manifest filing for exports from 20 February 2026. MSME exporters may concurrently access interest subvention, but cannot claim the same invoice, receivable or interest cost under both interventions.

Section 96 of the Odisha Goods and Services Tax Act, 2017 is invoked to substitute serial numbers 1 and 2 and their related entries in the specified Finance Department instrument. The substituted entries name Shri Hrushikesh Mishra, Special Commissioner of State Tax, Odisha, and Shri Gopal Krishna Pati, Additional Commissioner of Central Tax, Bhubaneswar.

Royalty paid under a technology licence is revenue expenditure where the licence grants only a non-exclusive, time-bound right to use technical know-how, documentation and trademarks, while ownership remains with the licensor and no proprietary asset is transferred. It is therefore deductible in computing taxable income. Homologation and certification costs incurred for testing technical changes, upgraded models, new vehicles and production conformity are also revenue expenditure when incurred for smooth manufacturing operations. A lasting business utility alone does not make such costs capital; both outlays remain deductible where they do not enter the capital field.

Schedule entry 86 under the Odisha Goods and Services Tax framework is substituted to cover tariff heading 1209, comprising seeds, fruit and spores of a kind used for sowing. The coverage is expressly confined to articles intended for sowing and excludes seeds meant for any other use. The substituted entry is deemed effective from 1 October 2021.

Air cargo transshipment permission covers import and export cargo movements between the Air Cargo Complex, Mumbai, and 26 identified domestic Customs stations. Air India Express Limited must maintain separate bonds and bank guarantees for import and export transshipment. AI Airport Services Limited acts as custodian and Customs Cargo Service Provider for handling transshipment cargo at the Mumbai terminal. Operations are governed by the Customs Act, transshipment and customs-area cargo handling regulations, applicable customs directions, and remain effective until the earliest expiry of the required security instruments.

Transfer-pricing valuation of unlisted overseas subsidiary shares must use the most appropriate method; a comparable-company-multiple and DCF blend requires suitable comparables and justified weighting, while regulatory compliance alone does not establish arm's-length price. Deficiencies in the comparable-company component supported full DCF valuation. Rule 8D interest disallowance should use net interest and exclude amounts already disallowed under section 43B to prevent double disallowance; the Rule 8D amount is not included in book profit under section 115JB. Actuarially valued pension obligations for services rendered may constitute ascertained liabilities under the mercantile system. Consistent prior treatment may support consultancy-fee deductibility.

GST reverse-charge liability applies to supplies of specified non-citrus essential oils by an unregistered person to a registered person. The covered oils include peppermint, spearmint, water mint, horsemint and bergamot oil. The registered recipient is liable for GST on these supplies, and the entry is deemed effective from 1 October 2021.

Table serial number 1 is amended to substitute the column (3) entry covering unit-container food preparations for free distribution to economically weaker sections under Central or State Government-approved programmes and Fortified Rice Kernel (Premix) for ICDS or similarly approved schemes. Column (4) replaces "food preparations" with "goods". The amendments are deemed effective from 1 October 2021.

Composite works contracts supplied to a Government Entity qualify for the concessional GST rate only where the original work is predominantly intended for non-commercial use. The exclusion of public-authority activities from the term business applies only to the Central Government, State Government and local authorities, not to Governmental Authorities or Government Entities. Tourism ropeway construction is treated as commercial in nature and is not covered by concessional entries for roads, bridges, terminals or railways. Such turnkey ropeway works-contract services attract GST at 18% under entry 3(xii).

Faceless Assessment is to be expedited through complete, legible, and properly linked supporting documents uploaded on e-Sanchit when filing the Bill of Entry. Importers and customs brokers should upload technical and valuation records, compliance certificates, registrations, permits, and documents supporting duty-exemption or preferential-duty claims, where applicable. Queries must receive specific replies. Provisional assessment filings should state and document the reasons for provisionality. Additional documents may be required according to the imported goods and the requirements of assessment.

GST exemption applies to Central and State Educational Boards, including equivalent boards, when they conduct examinations for students, including entrance examinations. Fees charged for such examinations are exempt. Input services supplied to these Boards for admission or examination functions, including online testing, result publication, and printing of examination materials, are also exempt. Accreditation and registration services supplied to institutions or professionals to authorise their services remain taxable at the applicable rate.

Ex parte disposal of an appeal by the first appellate authority required restoration for fresh adjudication on merits. A reasonable opportunity of hearing had to be afforded to the assessee before reconsideration, as restoration was necessary in the interests of justice. The appeal was remitted to the first appellate authority for determination on merits after providing that opportunity.

Anti-dumping duty applies for five years to Titanium Dioxide imports originating in or exported from China PR within the identified tariff items. Producer-specific rates range from 460 to 681 USD per metric tonne; a specified higher rate applies to China-origin goods routed through other countries by non-enumerated producers and to goods of other origins exported from China. Individual rates require a valid certified commercial invoice identifying the manufacturer, volume and origin; otherwise, the applicable all-other-producers rate applies. Specified food, pharmaceutical, skin-care, textile, fibre, de cor-paper and nano or ultrafine uses fall outside the product scope.

Export General Manifest compliance requires delivery of the manifest before a conveyance carrying export goods departs from the Customs station. EGM errors or incorrect filing may delay post-export benefits and incentives. The monthly process identifies EGM errors and Shipping Bills with pending EGM filing. Exporters and Customs Brokers should arrange through concerned airlines for correction of errors or filing of pending EGMs, as applicable.

Spectrum allocation services supplied for a right to use spectrum are subject to reverse charge in the hands of the telecom operator. Deferred instalment arrangements constitute continuous supply of services where spectrum usage extends beyond three months with periodic payment obligations. The Frequency Assignment Letter is a bid-acceptance and allotment instrument, not a document issued in lieu of an invoice. GST is payable on an upfront amount when payment is made or becomes due, whichever is earlier; for deferred instalments, liability arises separately when each instalment is made or becomes due, whichever is earlier.

Rescission of the anti-dumping duty notification withdraws the earlier duty framework for titanium dioxide originating in or exported from China PR. The withdrawal is subject to a savings provision preserving anything done, or omitted to be done, before the rescission. Earlier actions, obligations, and omissions under the rescinded framework remain unaffected to that extent.

Penny-stock additions require an objective assessment of assessee-specific evidence; documented exchange-traded purchases and sales, supported by contract notes and bank records, cannot be rejected merely on a general investigation report without defects in the transactions or material linking the assessee to price manipulation. The sale-proceeds and estimated-commission additions were therefore deleted. Share-profit additions founded on ITS data require disclosure of the underlying purchase and sale details to afford an effective opportunity to respond. The ITS-based addition required fresh adjudication after that disclosure, without a merits finding.

BIMCGL is the special purpose vehicle implementing the Integrated Manufacturing Cluster at Gaya through an equal-equity joint venture framework. Its functions include coordinated planning, infrastructure development, statutory clearances, utility connectivity, investor facilitation, and project monitoring. Implementation covers trunk infrastructure, integrated utilities, water-storage facilities, and an Integrated Land Allotment Portal designed to improve transparency and streamline industrial land allotment. The cluster is intended to support large manufacturers and MSMEs across diverse manufacturing sectors.

The anticipated India-EU Free Trade Agreement is expected to create opportunities for Indian exporters, while the Port of Rotterdam's capacity, logistics infrastructure and European connectivity may facilitate greater India-Europe trade flows. Netherlands-based maritime logistics may support market access and closer economic integration between India and Europe. Sustained stakeholder engagement was linked to trade, investment and commercial cooperation.