GST
Refunds, which are claimed under Rule 96 but denied, are to be referred to the Jurisdictional Proper Officers for disposal under Rule 89. Detailed procedure is set out in Circular F.No. CBEC-20/08/02/2020-GST/1377-78 dated 28.11.2022.
FOREIGN TRADE
With effect from 8.12.2022, import of Copra under HS Code 12030000 shall be allowed only through NAFED [National Agricultural Co-operative Marketing Federation of India Limited].
SPECIAL ECONOMIC ZONE
Department of Commerce amends SEZ rules to liberalize Work From Home (WFH) for SEZ units. WFH permitted upto 31.12.2023 WFH may be provided to upto 100% of all employees of the SEZ unit.