IGST refund on exports is not treated as barred under rule 96(10) where inputs were initially imported without IGST and compensation cess under specified exemption notifications, but those levies are subsequently paid with interest. The retrospective explanation treats notification benefits as not availed when IGST and compensation cess are paid and only basic customs duty exemption is retained. The relevant Bill of Entry must be reassessed by jurisdictional customs authorities to reflect the payment.

Indian data hosting providers supplying overseas cloud computing providers render services on a principal-to-principal basis and are not intermediaries where they independently operate and maintain data-centre infrastructure without arranging supplies to end users. The services are not treated as supplied in relation to recipient-made-available goods or directly in relation to immovable property. As no specified place-of-supply exception applies, the default recipient-location rule governs. Where the recipient is outside India, the place of supply is outside India and the supply may qualify as export of services, subject to applicable export conditions.

The National Offshore Exploration Scheme provides public support for deepwater and ultra-deepwater oil and gas exploration, including seismic and offshore data acquisition, exploratory drilling in frontier basins, and common production and evacuation infrastructure. It addresses the high cost and geological uncertainty of offshore drilling and includes technology adoption, digital programme management, capacity building and collaboration measures. The scheme seeks to expand domestic hydrocarbon discoveries and production, attract investment across the exploration and production value chain, and reduce reliance on imported oil and gas.

India's foreign exchange reserves increased during the reporting week, principally because foreign currency assets and gold reserves rose. Foreign currency assets, expressed in United States dollar terms, include valuation effects from movements in currencies such as the euro, pound and yen. Special Drawing Rights and the reserve position with the International Monetary Fund declined. Measures including the FCNR(B) measure were reported as efforts to attract foreign-exchange inflows following rupee pressure and dollar-sales intervention.

Input tax credit is available on demo vehicles used by authorised dealers for trial runs and feature demonstrations that promote their further supply of similar motor vehicles. Credit is unavailable where vehicles are used for staff or management transport, or where the dealer only provides marketing or facilitation services for a manufacturer without making vehicle supplies on its own account. Capitalisation does not independently restrict credit, but depreciation claimed on the tax component prevents credit on that component. Disposal of a capitalised demo vehicle requires payment of the applicable amount or tax.

Digital marketplace access for women's self-help group products is proposed through a memorandum of understanding between CSC eStore and the Jharkhand State Livelihood Promotion Society. Products marketed under the 'Palash' and 'Adiva' brands are intended to be offered through an e-commerce network to widen market access, support rural women's income and entrepreneurship, and strengthen the rural economy. Digital panchayat services are also being expanded through Common Service Centres, including banking, e-governance and Aadhaar-related services.

No proper explanation was provided for the inordinate 633-day delay in filing the civil appeal. The application for condonation of delay was therefore dismissed, resulting in dismissal of the civil appeal without consideration of the substantive customs dispute.

GST regularisation on an "as is" or "as is, where is" basis treats lower-rate GST payments or a nil-rate exemption position, adopted amid genuine interpretational doubt and reflected in filed returns, as full discharge of liability for the specified past period. No differential tax is recoverable from qualifying taxpayers, and no refund is available to taxpayers who paid at a higher rate. The regularisation does not extend to non-payment where the issue involved competing taxable rates rather than a genuine exemption or nil-rate position.

GST is clarified for affiliation, aviation training, helicopter transport, GTA ancillary services, foreign airline imports, preferential location charges, electricity utility support services and film distribution rights. GTA loading, unloading, packing, transshipment and temporary warehousing supplied in the course of road transport are composite transport supplies despite separate invoice entries. Preferential location charges collected with pre-completion construction consideration form part of the composite construction supply. Specified electricity utility support services and gratuitous foreign airline service imports receive exemption from 10 October 2024, with designated past liabilities regularized on an 'as is where is' basis.

Savoury or salted extruded or expanded food products, excluding un-fried or un-cooked extruded snack pellets, receive prospective rate treatment comparable to ready-to-consume namkeens, while the earlier period remains subject to the previously applicable higher rate. Railway RMPU air-conditioning machines are classified as air-conditioning machines rather than railway parts. Two-wheeler seats are classified as vehicle parts and accessories, whereas car seats are classified as motor-vehicle seats; the revised rate for car seats applies prospectively to align with motorcycle seats.

Agricultural export facilitation enabled an air shipment of late-season Neelam and Totapuri mangoes to an international market, expanding market access and extending the mango export season. Direct sourcing through a Farmer Producer Company supported organised aggregation, quality produce, and export-oriented supply chains. Direct procurement and export market linkages enabled participating farmers to realise higher returns than conventional market channels while promoting horticultural export diversification.

Cross-border digital payment integration between Favara and UPI enables individuals in the Maldives to make real-time person-to-person transfers to UPI-enabled bank accounts in India through mobile banking applications. Transfers are initiated in Maldivian Rufiyaa and credited in Indian Rupees. The initial service is available through participating Maldivian banks. Permitted remittances include family-maintenance transfers under foreign inward and outward remittance categories, and gift-related transfers under foreign outward remittance. Future phases are intended to introduce QR-based merchant payments and other digital payment services.

Section 128A provides conditional waiver of interest or penalty or both for eligible tax demands for specified financial years, subject to full payment of tax and electronic application in the prescribed SPL forms. The taxpayer must withdraw pending challenges before applying. Full payment includes demands for excluded periods and erroneous refunds within the same order, although waiver is limited to eligible-period demands other than erroneous refunds. Residual liabilities or additional tax determined in departmental proceedings must be paid within the stipulated period, failing which the waiver becomes void.

Registration of a charitable or religious institution cannot be refused solely because its trust deed is not registered with the Registrar of Societies or Registrar of Documents; non-registration alone does not establish that the institution is not genuine. The competent authority may nevertheless require and verify the original trust deed and copies evidencing creation of the trust before deciding the registration application. Registration claims should therefore be reconsidered after verification of the creating instruments, without treating an unregistered trust deed as a disqualifying ground.

Registration under Section 12AA cannot be denied merely because a trade association lacks registration with the Charity Commissioner, serves a specified trade, or collects admission and annual membership fees. An institution not created through a formal instrument may establish its existence through documents evidencing its creation. Promotion and protection of trade and commerce may amount to advancement of general public utility, while fees for training and seminars do not negate charitable character if the dominant object remains charitable and activities are incidental rather than commercial. The registration application was restored for fresh consideration on merits after an opportunity to submit supporting material.

Kerala Real Estate Regulatory Authority is notified for exemption under section 10(46) of the Income-tax Act, 1961 for registration fees from projects, agents and plots, fees for compensation and complaint filings, and government grants. The notification operates through the saving provisions of the Income-tax Act, 2025 and applies retrospectively to the specified assessment years. Exemption is conditional on the Authority not undertaking commercial activity, maintaining unchanged activities and specified income, and filing its income-tax return as required. Non-compliance may trigger penal action and withdrawal of the exemption.

Dedicated Tax Recovery Cells are established in five Mumbai Customs Zone-II Commissionerates to centrally identify, record, monitor and recover confirmed customs arrears, replacing the earlier standing order. Confirmed demands remain tracked during the appeal period and become recoverable where no appeal is filed; unconfirmed, remanded and investigation-stage demands are excluded. The TRCs must follow prescribed recovery timelines, including payment verification, bank guarantee encashment, garnishee action, account freezing, detention, property identification, attachment and sale procedures. Monthly arrears reporting, coordinated data-sharing, periodic reviews, litigation monitoring and a write-off process for irrecoverable arrears are prescribed, subject to the Customs Act, applicable rules and Board circulars.

Valid test reports from NABL-accredited laboratories, Export Promotion Council-recognised accredited laboratories, or other recognised agencies must be considered for export consignments where they demonstrate compliance with importing-country requirements. In the absence of risk-based intervention or specific intelligence, the Proper Officer need not mandatorily refer samples to the Central Revenue Control Laboratory, reducing duplicative testing and facilitating export clearance. Where risk-based intervention, specific intelligence, or other verification concerns arise, existing procedures for drawing and testing samples, including referral to CRCL or other accredited laboratories, continue to apply. Procedures for testing samples of imported goods remain unchanged.

Self-sealing permission granted to eligible exporters or merchant exporters has no prescribed validity period and remains effective unless the jurisdictional Customs authority withdraws, suspends or cancels it for non-compliance, misuse or another valid reason. Because EDI registration requires effective and expiry dates, fresh and existing registrations are extended until 31 March 2027; pending system enhancement, the FSP Cell will extend them annually without fresh approval unless otherwise directed. Where the underlying permission expressly has a validity period, renewal must be obtained from the jurisdictional Commissionerate. Changes to premises, authorised signatories or registration particulars require competent-authority approval and intimation to the FSP Cell.

Express Cargo Clearance System (ECCS) is implemented for import and export courier shipments at the Courier Terminal, Navi Mumbai International Airport, effective from the date the Public Notice is signed. NMIA is notified as a customs port and international courier terminal, with the airport operator appointed as custodian and ECCS port code NMI allocated. Users must follow DG Systems' ECCS registration instructions on ICEGATE and applicable CBIC directions governing courier clearances. ECCS helpdesk support is available, and the Assistant/Deputy Commissioner at the NMIA Courier Terminal may address clearance-related issues.