- 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
DGFT amends procedure for import of items under TRQ under India-UAE Comprehensive Economic Partnership Agreement (CEPA), informing that the last date for application for TRQs under India-UAE CEPA for FY 2023-24 shall be on February 28, 2023; Clarifies that validity of TRQs under India-UAE CEPA has been revised wherein traders have been allowed to import under TRQs for all tariff lines except 7108; Advises that validity of Tariff Rate Quotas (TRQ) under tariff head 7108 already issued in FY 2022-23 may be revalidated till March 31, 2023; Validity of TRQs under tariff head 7108 to be issued for 4th quarter of FY 2022-23 shall be June 30, 2023; Adds that the allocation of TRQs under tariff head 7108 from FY 2023-24 onwards, shall be on annual basis; Annexes revised conditions
Public Notice No. 47/2015-2020 dated December 29, 2022.
To download click here