India's prohibition on direct or indirect import or transit of goods originating in or exported from Pakistan applies to goods routed through third countries. DRI seized dry dates declared as UAE-origin after preliminary investigation indicated shipment from Karachi to Jebel Ali, transfer into different containers, and onward movement to India. Enforcement under Operation Deep Manifest targets evasion through misdeclaration of origin, transshipment and manipulation of import documentation.

Scientific research approval is granted to the Indian Institute of Technology, Roorkee for eligible donations, applying for tax years 2026-2027 through 2030-2031. The approval remains subject to prescribed compliance conditions. For every tax year in which donations are received, the institution must prepare and deliver Form No. 15 by 31 May immediately following that tax year. It must also furnish each donor a Form No. 16 certificate specifying the donation amount.

Century Ports Limited is appointed as Custodian and Customs Cargo Service Provider for Phase I of the Khidderpore Docks-1 (West) terminal. It may receive imported goods until their delivery to container freight stations, clearance for home consumption, or transhipment, and holds export cargo until exportation. The appointment is subject to compliance with the Customs Act and cargo-handling regulations, execution of prescribed security, insurance and indemnity obligations, and prior operational permission after Customs is satisfied that all requirements are fulfilled.

The goods transport agency entry excludes suppliers registered under the CGST Act who opt for forward-charge taxation, issue tax invoices at applicable rates, and make the prescribed Annexure III declaration. Renting a residential dwelling to a registered person is inserted as a reverse-charge taxable category, with any person as supplier and the registered person as recipient. Annexure III records the GTA supplier's registration and forward-charge option for the relevant financial year.

GST service through the Common Portal is an express statutory mode, but portal availability must be distinguished from effective service of an adjudicatory communication. Rule 142 preserves the distinction between a substantive show cause notice or order and its electronic summary in FORM GST DRC-01 or DRC-07. Electronic summaries do not, without more, demonstrate communication of complete allegations, grounds, facts and reasons. Portal-based service must be assessed by statutory compliance, accessibility of the complete communication, and the taxpayer's real opportunity to respond, particularly where appellate limitation is involved.

Intra-State supplies of specified fly ash bricks, fly ash blocks, fossil-meal bricks, building bricks, and earthen or roofing tiles are taxable at a concessional State tax rate of 3 per cent. Eligibility requires non-availment of input tax credit on inputs and input services used exclusively for these supplies. Where such inputs or services are used partly for these goods and partly for other credit-eligible supplies, input tax credit must be reversed by treating the specified goods as exempt supplies under the applicable credit reversal framework.

Transfer-pricing comparability for routine software development services requires exclusion of companies engaged in software products, diversified IT and BPO operations, intellectual-property-led activities, or research and development where reliable segmental data is unavailable. Captive cost-plus service providers funded by associated enterprises generally do not warrant negative working-capital adjustments. For Section 10AA deductions, SOFTEX certification is a post-facto regulatory procedure, while export receipts and formation conditions require verification; expenses excluded from export turnover must also be excluded from total turnover. Reversed expense provisions and short tax-deduction disallowances require verification of payments, tax treatment and revenue impact. Lease extension charges require evidence of accrual, invocation and quantification in the relevant year.

Capital-gains holding periods for a specifically allotted flat may run from the allotment date where enforceable rights in the identified property accrue then, rather than from later possession or conveyance. Builder NOC or transfer charges supported by receipts and required under the sale agreement qualify as transfer expenses under Section 48 and should not be restricted arbitrarily. Residual brokerage claims require verification of the broker's particulars and supporting evidence before disallowance. Section 54 relief depends on verifying the payment date and the full eligible investment in the new asset; the deduction is not necessarily limited to the amount claimed in the return.

The amendment extends the record-retention period under rule 137 from four years to five years with effect from 30 November 2021. FORM GST DRC-03 is revised to cover tax intimation through FORM GST DRC-01A, scrutiny, inspection, and specified return mismatches. Its payment-entry table is replaced to require particulars of tax period, applicable Act, place of supply, tax or cess, interest, penalty, fee, total amount, ledger utilised, and debit-entry details.

Direct Port Delivery of imports is extended to listed importers and applies automatically to Authorised Economic Operators, 100% Export Oriented Units, Special Economic Zone units, Nepal-Bhutan import-transit consignments, and consignments bound for Inland Container Depots. These eligible categories need not apply separately. Other importers may apply under the existing DPD application procedure. Listed importers are advised to seek Authorised Economic Operator status for assured facilitation and associated benefits.

Functions under Section 70 of the Delhi Goods and Services Tax Act, 2017 are assigned to Special Commissioners, Additional Commissioners, Joint Commissioners, Assistant Commissioners and Goods and Services Tax Officers of the Department of Trade and Taxes, Delhi. They may perform the functions of a proper officer under that provision pursuant to the Commissioner's assignment power and the statutory definition of proper officer.

Direct Port Delivery permits eligible importers to take imported Full Container Load containers directly from port terminals where Bills of Entry are RMS-facilitated and no examination is required. Importers must file Bills of Entry, obtain delivery orders, pay duty in advance and evacuate containers within 48 hours of landing. Delayed, damaged, tampered, non-RMS or examination-required containers must be moved to a CFS for normal clearance. Shipping lines, port terminals, CFS operators and transporters must follow prescribed manifesting, advance-intimation, registration, yard-management and cargo-handling requirements.

Timeline for surrender of unutilised tariff-rate quota (TRQ) quantities allocated for import of 10 lakh MT of raw sugar is extended until 30 September 2026. TRQ holders may surrender unutilised allocated quantities subject to payment of an amount equal to 0.5% of the CIF value of the quantity surrendered, in accordance with existing modalities. All other conditions governing the raw-sugar TRQ allocation and surrender process remain unchanged.

Proposed non-preferential rules of origin require export goods to be manufactured by the exporter and, where imported inputs are used, to undergo processing beyond specified minimal operations. Export certificates of origin evidence origin without preferential tariff entitlement and may be issued electronically by authorised agencies; eligible Status Holder manufacturer exporters may self-certify. Import origin is determined through wholly obtained criteria for specified agricultural goods and, for other goods, tariff-heading change or prescribed value addition. Importers must self-declare origin, with clearance generally based on that declaration and limited risk-based verification.

Enforcement I and Enforcement II branches are redesignated as Anti-Evasion Cell-I and Anti-Evasion Cell-II to prevent tax evasion and monitor tax collection. Anti-Evasion Cell-I performs functions relating to inspection, search, seizure and arrest under the applicable enforcement provisions and procedural rules. Anti-Evasion Cell-II performs functions relating to inspection of goods in movement, including applicable electronic way bill, inspection, search, seizure and related procedures.

Export containers with Let Export Order that are shut out or not shipped from KPD-1 West may be transferred to NSD only under preventive escort on a MOT basis, with prior approval, prescribed inter-terminal permits, reconciliation reporting and an indemnity bond. DPD containers remaining for more than 48 hours may be removed to designated areas at Century CFS JJP and Century CFS Sonai. The CFS custodians are responsible for removal, must maintain prescribed movement records, submit periodic reconciliation reports and execute indemnity bonds.

Containerized cargo at KPD-1(W) follows established customs procedures for imports, exports, DPD/DPE cargo, scanning-selected containers, and Nepal-Bhutan movements, subject to operational adjustments by Dock Customs Officers. Nepal-bound imports move by road to the NSD 7 Rail Yard under RFID sealing and the custodian's import continuity bond before ECTS rail movement. Scan-selected containers may use the Container Scanning Division, while DPD/DPE containers use designated return routes. Shipment-ready export DPE containers may use the Pre-Gate facility pending a separate KPD-1(W) facility.

Gold loan borrowing is subject to the applicable interest rate, repayment tenure, gold valuation, Loan-to-Value limits and borrower eligibility. An online calculator can estimate interest repayment using the proposed loan amount, rate and tenure, while a gold rate calculator may estimate the potential loan amount. Final eligibility and loan amount require physical assessment of pledged gold, including purity, eligible weight, applicable LTV limits and valuation methodology. Calculator results are indicative, and applicable charges and repayment terms should be checked before applying.

Plant-based protein adequacy depends on the overall eating pattern, including dietary diversity, calorie sufficiency, digestibility, meal composition, and individual life-stage and health needs, rather than protein grams or individual-food labels. Protein-quality scores and high-protein claims do not by themselves establish nutritional quality. Focused assessment is needed for persons at greater risk of inadequate intake, including children, pregnant or breastfeeding women, older adults, and persons with restricted intake or illness. Supplements should be used selectively only where food cannot meet a defined dietary gap.

Flying squads are deployed to conduct cross-checks and surprise verification of inventories prepared by GSTIs and GSTOs, and to inspect AE-II teams working in the field or at parking locations. They will examine complaints against AE-II teams, deal with issues or complaints relating to assessment proceedings, and undertake other AE-II duty-related work assigned by higher authorities. The squads report to the Special Commissioner (Vigilance).