- 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
- SC permits DRI probe into goods transshipped from Pakistan; Suspends HC’s SCN deadline
- SC dismisses Revenue’s SLP on dropping Rs. 125 cr service-tax demand over Airtel’s call free allowance
- SC : Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal
DGFT updates Chapter 4 of FTP 2015-20; Accordingly, in case of supplies to projects in India under deemed export category or projects abroad, Export Obligation period of Advance Authorisation shall be co-terminus with contracted duration of project execution or 18 months whichever is more; No Duty Free Import Authorisation will be issued for an input where SION prescribes Actual user condition and / or Appendix 4J prescribes pre-import condition for such input
Notification No. 42/2015-20 dated March 21, 2017
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