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Third Country Invoicing under FTAs - Has the JNCH mitigated the concerns of Trade and Industry?
This article discusses the impact of the recent Public Notice No. 55/2024 dated 24.06.2024 issued by the Commissioner of Customs, NS-III, JNCH, Nhava Sheva which prescribes guidelines for verification of Country-of-Origin Certificates (“COO”) issued…

SEZ Developers and Units - Documentation lacuna in availing the Zero-rated benefit for the supplies under RCM liability
Whether the SEZ Units and developers liable to discharge GST under RCM? The legal answer to this question appears to be unearthed but the practical answer is yet to see light of the day. Let’s deep dive into the background and gradual developments…