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Scope and applicability - CBEC's Customs Manual 2023 - Customs

 

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F: GST credit of Goods in Transit on 31st March
F: GST ON EXTRA BED
C: The Handbook of Procedures, 2023 notified
N: Amendment in Import Policy Condition under Chapter 29 of ITC (HS) 2022...
N: Foreign Trade Policy, 2023 notified
H: Provisional attachment - It is not open for the respondent to attach t...
H: Refund of unutilized input tax credit - zero rated supply of goods - C...
H: Levy of GST - sale of commercial super built up area on behalf of MoHU...
H: Unexplained cash credit in the bank account u/s 68 - Addition on exces...
H: MAT - inclusion of transition amount u/s. 115JB (2C) while computing t...
H: Fees for Technical Services - Reimbursement of salary and other relate...
H: Exemption u/s 11 - Assessee has violated section 11(2)(b) r.w.s. 11(5)...
N: Amendment in Notification No. 22/2022-Customs, dated the 30th April, 2022
N: U/s 10(46) of IT Act 1961 - Central Government notifies, Bhadohi Indus...
N: Seeks to bring in force provisions of section 163 of the Finance Act, 2023
N: Seeks to bring in force provisions of Sections 128, 131 and 135 of the...
F: Income received from Admission cancellation - Educational Institute
N: Amendment in Notification No. 25/2021-Customs, dated the 31st March, 2021
F: HOOKAH. WHETHER FOOD OR OTHER ARTICLE FOR HUMAN CONSUMPTION HOOKAH.
N: Courier Imports and Exports (Electronic Declaration and Processing) Am...
H: Validity of the re-opening of the assessment - non-issuance of notice ...
N: Courier Imports and Exports (Clearance) Amendment Regulations, 2023
H: Disallowance u/s. 40(a)(i) towards the salary cost reimbursed by asses...
H: Revision u/s 263 by CIT - properties received as gift from brother - a...
H: Transfer pricing (TP) adjustments - The method adopted by the TPO suff...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
H: Valuation of imported goods - Motorcycle and Alloy Wheels 18 inches & ...
H: Classification of imported goods - imports of all parts of air-conditi...
H: Classification of import goods - Indra Smart Pro” EVSE (Electrical Vol...
N: Seeks to amend Notification No. 11/2017-Central Excise, dated the 30th...