- 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
CBIC issues advisory recommending exporters to declare their RoSCTL/RoDTEP claim in the shipping bill for Department to process claim after filing of the Export General Manifest (EGM) by exporter; While enumerating provisions of the the Export Incentive Schemes, RoSCTL, RoDTEP, clarifies that this is for availing rebate of Central, State and Local duties/taxes/ levies which are not refunded under any other duty remission schemes; Adds that scrip generation provision will be functional on the issuance corresponding notification by the department and availability of the budget, till then suggests that users can log into their ICEGATE account and create the E-scrip Account; Outlines a step-by-step advisory for exporters to generate an E-Scrip to avail Export Incentive Scheme [Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL)]; Advisory informs that IECs registered on ICEGATE with a DSC can establish an E-scrip account and generate scrip by selecting the relevant shipping bills
Directorate General of Systems and Data Management, CBIC Advisory No. 06/2021 dated January 5, 2024
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