- HC : Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS
- SC : Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification
- SC upholds tax on ink & chemicals utilized in lottery-ticket printing under works contract
- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
CBEC lays down procedure for exports through Foreign Post Offices located at Mumbai, Delhi & Chennai using e-commerce platform under Merchandise Exports from India Scheme (MEIS) under FTP 2015-20; States that any exporter holding valid IEC shall be permitted to export through e-commerce by filing a Postal Bill of Export (PBE), which shall contain a declaration for claiming MEIS benefit; Clarifies that a maximum of 10 shipments can be effected using single PBE, and invoice(s) would require to be attached; Since e-commerce shipments are time bound express shipments, CBEC directs Principal Commissioners / Commissioners to ensure speedy clearance of parcels and use of non-intrusive examination techniques such as x-rays for facilitating clearance
Circular No. 36/2016-Cus dated July 29, 2016
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