Goods and Services Tax : IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility ...
Goods and Services Tax : The amendment shifts the place of supply to the recipient’s location, allowing intermediary services to qualify as exports. This...
Goods and Services Tax : The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling...
Goods and Services Tax : The Bombay High Court ruled that GST portal limitations cannot override Section 18(3) of the CGST Act. It allowed transfer of CGST...
Goods and Services Tax : The Karnataka High Court ruled that clinical-trial and pharma R&D services to foreign clients qualify as export of services. It he...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Goods and Services Tax : Details on GST/IGST collection over five years and state-wise compensation released. Discussion on GST on health insurance also in...
Goods and Services Tax : Overview of GST collections and compensation to states in 2024, including deliberations on GST rates for health insurance....
Goods and Services Tax : Explore the details of CGST, SGST, and IGST collected, IGST settlement to states, and an in-depth study on GST revenue growth. Ins...
Goods and Services Tax : Standard Operating Procedures for Monitoring Ineligible IGST Input Tax Credit Reversal by Taxpayers in Return Form GSTR 3B (SOP-1/...
Custom Duty : The authority held that bulk drugs, including APIs, fall within the definition of drugs under applicable laws. Consequently, IGST ...
Goods and Services Tax : The Gujarat High Court directed refund of IGST paid under Entry No.10 of Notification 10/2017 after it was declared ultra vires th...
Goods and Services Tax : The High Court held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid...
Custom Duty : CESTAT Mumbai set aside a differential IGST demand, holding that CBIC’s beneficial circular clarifying 12% GST on poultry machin...
Goods and Services Tax : The courts held that interest and penalties on IGST imports cannot be imposed without explicit legal provision. Amendments grantin...
Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...
Goods and Services Tax : Finance Ministry notifies DGGI ADG as nodal officer under IT Rules and designates Afcom Holdings as Indian carrier under Central S...
Income Tax : The Budget 2026 changes overhaul customs duty structures by moving rates into the tariff and pruning exemptions. The key takeaway ...
Goods and Services Tax : Biris are specifically classified in the 18% schedule, separate from other tobacco items. This creates a distinct IGST treatment f...
Goods and Services Tax : Finance Ministry revises IGST rules; new notification updates the definition of “Nominated Agency” effective from November 1, ...
Karnataka High Court holds Amazon Development Centre’s support services to foreign affiliates qualify as export of services under IGST Act, directing refund of ₹3.25 crore ITC with interest.
Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Services Tax Act, 2017 [GST Act] is quashed and set aside as the same is non-speaking order and is in breach of principles of natural justice.
Summary of nine IGST notifications from September 2025: New rate schedules (5% to 40%), IGST exemption for goods, service rate revisions, and e-commerce tax rules.
Govt notifies IGST amendment clarifying tax on local delivery services, effective 22 Sept 2025, with exceptions for e-commerce operator-related supplies.
CBIC exempts individual life and health insurance, reinsurance, and clarifies GST on e-commerce delivery services under IGST from 22 Sept 2025.
Notification 14/2025 sets a 12% IGST rate on the inter-State supply of fly ash bricks, building bricks, and roofing tiles, effective from September 22, 2025.
Notification 13/2025 amends IGST rates for various handcrafted products, setting a 5% integrated tax on most items and a 3% tax on silver filigree and imitation jewelry.
CBIC amends Notification 9/2018 to revise IGST rate schedules for motor vehicles. New rules apply from 22 September 2025.
Govt revises IGST rate under Notification 3/2017 to a uniform 18%, effective 22 Sept 2025, aligning tax treatment under GST framework.
Notification 10/2025 supersedes an older GST document, providing a detailed list of goods now exempt from IGST, including live animals, unbranded food items, and handcrafted products.
