EASE 8.0 Reform Agenda Advances Transformation of Public Sector Banks EASERise Reforms centred on Four Themes: Risk & Resilience, Innovation, Socio-Economic Impact and Excellence Reforms focus on digital lending, AI adoption, financial inclusion and operational excellence to build resilient and customer-centric public sector banks Posted On: 10 MAR 2026 3:30PM by PIB Delhi Under the… Read More »
Government takes Measures to Increase Enrolment and Ensure Timely Disbursement of Benefits under PMJJBY 26.79 Crore Beneficiaries and 12.55 Crore Active PMJJBY Policies as on 18.02.2026, 99.95% Claim Settlement Ratio with 0.61–17 Days Settlement Time under the Scheme Financial Inclusion Saturation Campaign was held across the country in 2.70 lakh Gram Panchayats and Urban Local… Read More »
Gross and Net GST revenue collections for the month of Feb, 2026 Mar 1st, 2026 Please click on the link below to view the gross and net GST revenue collections for the month of Feb, 2026. https://tutorial.gst.gov.in/downloads/news/final_approved_monthly_gst_data_for_website_feb_2026_01032026.pdf
IMPORTANT GST CASE LAWS 09.03.2026 Relevant Act Section / Notification Case Law Title / Authority Citation Brief Summary CGST Act, 2017 Section 9 Frutta Services (P.) Ltd., In re Click Here Supply of cooked food via partner kitchens to corporate clients with logistics/quality oversight is a composite supply (SAC 996337) taxable at 18% under Entry… Read More »
Advance Ruling Barred: Audit Proceedings as a Pre-existing Legal Dispute The Legal Issue The core legal question was whether an Audit Observation or the issuance of a Show Cause Notice (DRC-01) constitutes “pending proceedings” under Section 98(2) of the CGST Act. If so, does it permanently bar a taxpayer from seeking an Advance Ruling on… Read More »
Blocked Credit: ITC on Cross-Country Natural Gas Pipelines The Legal Issue The central dispute was whether a cross-country natural gas pipeline qualifies as “Plant and Machinery” (which is eligible for Input Tax Credit) or if it falls under the category of “immovable property” and “pipelines laid outside the factory,” which are specifically excluded from ITC… Read More »
GST Valuation on Sale of Used Business Assets: Transaction Value vs. Margin Scheme The Legal Issue The central dispute was whether a business, selling a car originally purchased for the proprietor’s use and capitalized in the books, can pay GST only on the profit (Margin Scheme) or must pay GST on the full sale consideration… Read More »
GST on Residential Real Estate Projects (RREP): Plot Sale vs. Construction Services This Advance Ruling clarifies the tax implications when a developer sells a plot of land and simultaneously enters into a construction agreement with the buyer. The ruling emphasizes that the timing of the agreements (MoU and Service Contracts) defines the nature of the… Read More »
GST Classification and ITC Eligibility for Food Aggregators: A Dual Analysis This ruling by the Authority for Advance Ruling (AAR) provides a critical distinction between “Restaurant Services” and “Contractual Food Supply” for corporate clients, while simultaneously clarifying the “Blocked Credit” exceptions under Section 17(5). I. Classification of Food Supply Service (Heading 9963) The Legal Issue… Read More »
IMPORTANT GST CASE LAWS 07.03.2026 Relevant Act Section Case Law Title / Authority Brief Summary Citation CGST Act, 2017 Section 29 S.K.Tripathi v. State of U.P. Cancellation of registration via a non-speaking order (no reasons assigned) is arbitrary and violates Article 14 of the Constitution. Click Here CGST Act, 2017 Section 73 Md Shoriful Islam… Read More »