Note – The owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine and other charges under Section 125 of […]
Note: (a) CGST Act means Central Goods and Services Tax Act, 2017 (b) IGST Act means Integrated Goods and Services Tax Act, 2017 (c) UTGST Act means Union Territory Goods […]
New Delhi, Dated the 11th July, 2024 To, The Principal Chief Commissioners / Chief Commissioners / Principal Commissioners / Commissioners of Central Tax (All) The Principal Directors General / Directors […]
New Delhi, Dated the 11th July, 2024 To, The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All) The Principal Directors General/ Directors General (All) The Principal Chief Controller of […]
Note – The fact that duty does not form part of Consolidated Fund of India does not have any bearing on determining the scope and nature of an exemption notification […]
Note – The tax amount which has already been credited to the Government by depositing an electronic cash credit ledger by the petitioner is required to be considered as a […]
North Block, New Delhi, Dated the 26thJune 2024 To, The Principal Chief Commissioners / Chief Commissioners /Principal Commissioners /Commissioners of Central Tax (All) The Principal Directors General/ Directors General of […]
Note – IGST refund of tax paid on export of rough diamonds and cut and polished diamonds withheld by Revenue Authorities owing to non-alignment of export data as per ICEGATE […]
The 53rd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today. The meeting was also attended by Union […]
Note – SEZ Act is a separate legislation and does not specifically import section 58 of 60 of Customs Act 1962 as there are other parallel provisions within the SEZ […]
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