Manufacturer exporters of drugs other than unapproved, new or banned drugs must upload prescribed export documents through e-Sanchit. Non-manufacturer exporters must obtain an ADC/CDSCO export NOC after submission and verification of relevant documents, on which Customs ordinarily relies. For unapproved, new or banned drugs manufactured solely for export, a CDSCO Zonal Office NOC through SUGAM must precede the State Licensing Authority manufacturing licence, and shipping bill details must match the NOC. A limited interim relaxation permits post facto CDSCO NOCs until 30 September 2026 where specified approvals are valid.

Export of services excludes supplies between Indian and overseas establishments of the same person, including branches, agencies and representative offices. However, an Indian-incorporated subsidiary, sister concern or group concern and its foreign-incorporated related company are separate persons and legal entities. Services supplied by the Indian company to the foreign company's overseas incorporated establishments are therefore not barred by the distinct-establishments condition and may qualify as export of services where all other statutory conditions are met.

Intermediary service requires three parties, comprising two principals making the main supply and a third person who separately arranges or facilitates that supply in a supportive agent-like role. A person supplying the main goods, services or securities on a principal-to-principal basis is excluded. Subcontractors performing the main service, wholly or partly, are not intermediaries merely because they interact with the customer. Classification depends on the contractual terms and facts of each arrangement, while the special place-of-supply rule applies only where either service provider or recipient is outside India.

From 1 January 2021, the time limit for input tax credit on a debit note is determined by the financial year of the debit note, not that of the underlying invoice. For e-invoiced goods in transit, electronic production of the QR code with the Invoice Reference Number substitutes for a physical tax invoice. Refund of accumulated unutilised input tax credit on exports is restricted only for goods actually liable to and bearing export duty; nil-rated, exempt, or non-scheduled goods are outside that restriction.

Standard Input-Output Norms for ophthalmic solution, including eye and ear drops, allow import of relevant bulk drug or drugs up to 1.02 kilograms for every one kilogram of relevant bulk-drug content in the export product. Bulk-drug content must conform to the Drug Manufacturing Licence. Applicants must ensure that imported goods are used or required in manufacturing the export product.

Standard Input-Output Norms allow 2690 mg per vial of sterile bulk Meropenem and Sodium Carbonate for manufacture of each export unit of Meropenem 2 gm powder for solution for injection or infusion. Applicants must ensure that imported goods are those used or required in manufacturing the specified export product.

Standard Input-Output Norm A-3712 permits import of Meropenem and Sodium Carbonate (Sterile Bulk) up to 1345 mg per vial for manufacture and export of Meropenem 1000 mg powder for solution for injection or infusion. Applicants must ensure that imported goods are used or required in manufacturing the specified export product.

Standard Input-Output Norms under the Foreign Trade Policy prescribe the permissible import input for manufacture of Meropenem powder for solution for injection or infusion. Applicants must ensure that goods sought to be imported and actually imported are those used or required in the exported product.

Standard Input-Output Norms prescribe the permitted imported inputs and corresponding quantities for manufacture and export of one kilogram of Lumefantrine under the Foreign Trade Policy. Applicants must ensure that goods sought to be imported and actually imported are used or required in the exported product. The specified inputs include 9H Fluorene, Di N Butylamine, Sodium Borohydride, Para Chloro Benzaldehyde and Di Methyl Formamide.

Inherent jurisdiction to quash a charge sheet is exercised sparingly and only where the investigation material fails to disclose a prima facie case or demonstrates illegality, procedural irregularity, or grave injustice. At the charge-sheet stage, review is confined to police-collected material; the accused's proposed defence, factual disputes, witness contradictions, and the truth of allegations require evidentiary assessment at trial. The text states that no basis warranting quashing of the charge sheet or consequential criminal proceedings was established.

The appeal was treated as withdrawn after the appellant's declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was accepted and the Designated Committee issued a discharge certificate in Form-4. The tribunal consequently dismissed the central excise appeal as deemed withdrawn, without addressing the underlying excise dispute on merits.

Standard Input-Output Norms permit import of Liraglutide up to 19.8 mg for export of one unit of PLAOBES 6 mg./ml. Pen Liraglutide Injection 18 mg./3 ml. Applicants must ensure that imported goods are used or required in the exported product.

Standard Input-Output Norms permit import of Cyano Acetic Acid 70% up to 0.89 kilogram for manufacture and export of one kilogram of Theophylline (Anhydrous). Applicants must ensure that imported goods are those used or required in the export product.

Registered persons with aggregate turnover not exceeding two crore rupees in financial year 2020-21 are exempt from filing the annual return for that year under the Rajasthan Goods and Services Tax Act, 2017. The exemption, issued under the first proviso to section 44 on the Council's recommendations, takes effect from 1 August 2021.

Refund of tax paid under an incorrect GST head may be claimed where a supply initially treated as intra-State or inter-State is later found to have the opposite character, whether by the taxpayer or in tax proceedings. The claimant must first pay tax under the correct head and file FORM GST RFD-01 within two years from that payment, subject to the transitional period for earlier correct-head payments. Refund is not available where tax has been adjusted through a credit note for the transaction.

Cloud kitchens and central kitchens supplying cooked food through takeaway or delivery are treated as restaurant services and attract GST at 5% without input tax credit, while pre-manufactured ice cream sold by parlors is a supply of goods taxable at 18%. Government-funded coaching under the Scholarships for Students with Disabilities scheme is exempt where the full expenditure is borne by Government. Renting eligible passenger vehicles to State Transport Undertakings or Local Authorities is covered by the exemption for giving vehicles on hire. Mining rights, specified amusement admissions, and job work relating to alcoholic liquor are subject to the clarified applicable GST treatment.

GST classification clarifications distinguish fresh fruits and nuts from dried or processed products, classify tamarind seeds according to sowing use, and treat copra separately from coconut. They prescribe rates for pure henna, sweet supari, flavoured illaichi, brewing and distilling residues, pharmaceutical goods, and laboratory reagents. Separate pricing of a UPS or inverter and external battery results in distinct supplies. The circular also addresses essentiality certificates for petroleum-operation stock transfers, deemed valuation for specified renewable energy projects, and the treatment of fibre drums during periods of rate ambiguity.

Mutual Agreement Procedure (MAP) resolution communicated by CBDT resolved the disputes arising in the appeals. To enable the Revenue to give effect to that resolution under Rule 44G, the parties were permitted to withdraw their respective appeal grounds. The appeals were consequently dismissed as withdrawn, without an adjudication on the underlying issues.

Postal Bill of Export-II requires postal exporters to furnish exporter, parcel, consignee, product, valuation, invoice, duty and tax particulars. Exporters must declare intended claims for export rewards where applicable, zero-rated export treatment, and applicable GST exemptions, while certifying the truth and correctness of the information. The form records product classification, assessable and FOB values, invoice and tax details, and applicable LUT or bond particulars. It also provides for customs examination and issuance of the Let Export Order.

Postal Bill of Export-I for e-commerce exports by post requires exporter, customs broker, consignee, product, parcel, invoice, valuation, tax and online transaction particulars. It records examination reporting and a Let Export Order. Exporters must declare whether they intend to claim MEIS rewards through specified foreign post offices, zero-rate exports under the integrated tax framework, or claim exemption under the central, State, Union Territory or integrated tax laws, and certify the correctness of the particulars.