Indian Customs, ICEGATE & GST

#GST_Circular 197/09/2023: Clarification on refund-related issues

#GST_Circular 196/08/2023: Clarification on taxability of share capital held in subsidiary company by the parent company

#GST_Circular 195/07/2023: Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period

#GST_Circular 194/06/2023: Clarification on TCS liability under Sec 52 of the CGST Act, 2017 in case of multiple E-commerce Operators in one transaction

#GST_Circular 193/05/2023: Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

#GST_Circular 192/04/2023: Clarification on charging of interest under section 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof.

#Customs_Notification(N.T) 51/2023: Transhipment of Cargo to Nepal under Electronic Cargo Tracking System (Amendment) Regulations, 2023 by amendment of Principal Notification No. 68/2019-Customs (N.T.) dated 30 th September, 2019.

#DGFT_Public_Notice 21/2023: Amendments under Para 2.92 and Annexure-V of Appendix-2A of HBP 2023 under India-Australia Economic Cooperation and Trade Agreement (Ind-Aus ECTA) -reg

#DGFT_Notification 18/2023: Revision of General Notes regarding Import Policy under Schedule 1(Import Policy) ITC (HS), 2022 - reg.

#Customs_Instruction 19/2023: Implementation under India-Japan CEPA

#DGFT_Trade_Notice 13/2023: Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other countries.

#DGFT_Notification 16/2023: Amendment in import policy condition for items under ITC(HS) code 07019000 of Chapter 07 of ITC (HS), 2022, Schedule - I (Import Policy)

#DGFT_Notification 17/2023: Amendment in Import Policy Condition under ITC (HS) 08028010 of Chapter 08 of ITC (HS) 2022, Schedule – I (Import Policy).

#DGFT_Public_Notice 16/2023: Modification of SION E-121

#DGFT_Trade_Notice 09/2023: Procedure for allocation of quota for export of wheat on humanitarian and food security grounds, based on requests received from Governments of other countries.

#DGFT_Trade_Notice 08/2023: Procedure for allocation of quota for export of broken rice on humanitarian and food security grounds, based on requests received from Governments of other countries.

#DGFT_Public_Notice 15/2023: Amendment in Paragraph 10.16 (A) in the Handbook of Procedures 2023 to amend the procedure for General Authorisation for Export of Chemicals and related Equipments (GAEC).

#DGFT_Notification 12/2023: Amendment in Paragraph 10.08 (ix) in the Foreign Trade Policy 2023 to amend the Policy for General Authorization for Export of Chemicals and related Equipments (GAEC).

#Customs_Notification(N.T.) 45/2023: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

#Customs_Notification(N.T) 44/2023: Exchange Rate Notification No.44/2023-Cus (NT) dated 15.06.2023-REG.