India’s 73 million MSMEs contribute 30% to the GDP and 45% to the overall exports. The proposed reforms, which follow a cut ...
The court held that a shipping bill could be amended under Section 149 of the Customs Act to correct an inadvertent drawback entry, enabling release of IGST refund on zero-rated ...
The Supreme Court held that GST exemption depends on residential use of the property, not the commercial status of the tenant. Hostels and long-term PGs qualify as residential ...