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, ...
Notification No. 26/2017-Intergrated Tax (Rate) GST Council, hereby exempts inter-state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975
Notification No. 25/2017-Intergrated Tax (Rate)- Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017
Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of
Central Government hereby specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration under the aforesaid Act.
Central Government hereby specifies the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act:
The Integrated Goods and Services Tax Act, 2017 and all rules, notifications, schemes and orders made thereunder by the Central Government are hereby extended to, and shall be in force in, the State of Jammu and Kashmir.
Seeks to amend notification No. 14/2017-IT(R) to make ECO responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
Seeks to amend notification No. 09/2017-IT(R) to exempt services provided by Fair Price Shops to Government and those provided by and to FIFA for FIFA U-17. Also to substitute RWCIS & PMFBY for MNAIS & NAIS, and insert explanation for LLP.
Seeks to amend notification No. 08/2017-IT(R) to reduce IGST rate on specified supplies of Works Contract Services, job work for textile & textile products, printing service of books, newspapers etc, admission to planetarium, and, also to provide option to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12%
CBEC reduces IGST rate on specified parts of tractors reduced from 28% to 18% which includes Brakes assembly and its parts thereof for tractors, Gear boxes and parts thereof for tractors, Transaxles and its parts thereof for tractors, Road wheels and parts and accessories thereof for tractors, Radiator assembly for tractors and parts thereof, Cooling system for tractor engine and parts thereof, Silencer assembly for tractors and parts thereof
