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(2025) TaxCorp(IDT) 11188 (CESTAT-DELHI)
(2025) TaxCorp(IDT) 11187 (HC-BOMBAY)
(2025) TaxCorp(IDT) 11186 (HC-ALLAHABAD)
(2025) TaxCorp(IDT) 11185 (HC-JHARKHAND)
(2025) TaxCorp(IDT) 11184 (HC-MADRAS)
Expert Opinions
Query - GST Implications for Self-Construction vs Real Estate Development
GST Implications for Self-Construction vs Real Estate DevelopmentQuery:Our textile manufacturing company is constructing a factory building for our...
Read ArticleArticle - GST Implications on Renting of Residential and Commercial Properties in India
Resource Center
Circulars
Circular No. 17/2025-Customs
Use of ICETABs for efficient export examination and clearance
Circular No. 15/2025-Customs
Simplification of procedures related to Air Cargo Movement & Transhipment
Circular No. 14/2025-Customs
Amendment to guidelines issued vide Circular No. 38/2020 dated 21.08.2020.
Circular No. 13/2025-Customs
Rescinding of Circular No. 29/2020-Customs dated 29.06.2020 in respect of Transhipment of Export Cargo from Bangladesh t...
Circular No. 12/2025-Customs
Clarification on the classification and applicable Basic Customs Duty (BCD) for Interactive Flat Panel Displays (IFPDs)...
Circular No. 11/2025-Customs
Implementation of the Export Entry (Post export conversion in relation to instrument-based scheme) Regulations, 2025
NOTIFICATION NO. 06/2025-CUSTOMS (ADD)
Seeks to impose provisional ADD on Roller Chains from China PR
Circular No. 08/2025-Customs
Clarification on the scope of the Camera Module of Cellular Mobile Phones
Circular No. 07/2025-Customs
Regulation of import of pet dog and pet cat under the Live- stock Importation Act, 1898: Facilitation for final Quaranti...
Circular No. 06/2025-Customs
Disposal of Unmanned Aircraft Systems (UAS)/Unmanned Aerial Vehicles (UAV)/Remotely Piloted Aircraft Systems (RPAS)/Dron...
Recent Cases
(2025) TaxCorp(IDT) 136244 (CESTAT-KOLKATA)
CESTAT Kolkata Rules in Favour of Manufacturer: Concessional Excise Duty on Centrifugal Power Driven Pumps for Water Han...
This decision reinforces the principle that the benefit of exemption or concessional rate must be granted where the classification and notification conditions are satisfied..
(2025) TaxCorp(IDT) 136243 (CESTAT-KOLKATA)
CESTAT Kolkata Rules in Favour of Manufacturer-Cum-Trader: No CENVAT Credit Reversal Required for Input Services Used in...
The appeal was allowed with consequential relief, emphasizing that, in the absence of a statutory mandate, no reversal of credit can be demanded for such periods..
(2025) TaxCorp(IDT) 136242 (CESTAT-CHENNAI)
CESTAT Chennai Upholds Manufacturer’s CENVAT Credit and Concessional Duty Entitlement; Strikes Down Extended Limitation...
Only the periodical notices’ demands within the standard limitation period survive, and no penalties are leviable thereon..
(2025) TaxCorp(IDT) 136241 (CESTAT-NEW DELHI)
CESTAT Delhi Confirms CENVAT Credit Eligibility on Cement and Steel Used for Capital Goods Foundation Under Rule 2(k) -...
The impugned orders denying credit are thus set aside, and the appeal of the assessee is allowed..
(2025) TaxCorp(IDT) 136240 (CESTAT-KOLKATA)
CESTAT Kolkata Quashes Penalty: No Corroborative Evidence of Under-Valuation in Heavy Machinery Spares Imports - The CES...
Statements recorded under Section 108 must be voluntary, consistent, and corroborated by reliable documentation to withstand judicial scrutiny..
Notifications
NOTIFICATION NO. 18/2025-Customs (ADD)
Seeks to levy anti-dumping duty on imports of ' Linear Alkyl Benzene(LAB ' imported from Iran and Qatar for a period of...
FTP - Notification No. 20/2025-26
Amendment in Para 2.03(A) (i) (g) of the Foreign Trade Policy, 2023 laying down enabling provisions for import of inputs...
SEZ - NOTIFICATION No. S.O. 2727(E)
Central Government de-notifies an area of 20.234 hectares, thereby making resultant area as 32.409 hectares at Village T...
NOTIFICATION NO. 17/2025-Customs (ADD)
Seeks to levy anti-dumping duty on imports of 'Pretilachlor in any of its form & its intermediate – 2, 6-Diethyl-n-(2-pr...
NOTIFICATION NO. 16/2025-CUSTOMS (ADD)
Seeks to levy anti-dumping duty on imports of 'Acetonitrile' imported from China PR, Russia and Taiwan for a period of 5...
NOTIFICATION NO. 15/2025-CUSTOMS (ADD)
Seeks to impose ADD on Aluminium Foil upto 80 micron, originating in or exported from China PR
SEZ - NOTIFICATION No. S.O. 2728(E)
Central Government adds an area of 7.5030 hectares and de-notifies 36.0785 hectares thereby making resultant area as 52....
FTP - Notification No. 19/2025-26
Amendment in Import Policy of items covered under CTH 2843 under Chapter 28 of ITC (HS) 2022, Schedule -I (Import Policy...
FTP - Notification No. 18/2025-26
Amendment in Import Policy of specific items covered under Chapter 71 of ITC (HS) 2022 of Schedule -I (Import Policy)