Rose Water Marketed for Rituals Does Not Qualify as Exempt Puja Samagri and Attracts 18% GST Under Heading 3301 Issue Whether a water-based product infused with synthetic rose perfume and marketed exclusively as “Pooja Panneer” (rose water) for religious rituals qualifies for GST exemption as “puja samagri,” or if it must be classified under Heading… Read More »
Sprinkling Jaggery Water on Raw Tobacco Is Not Manufacture; Falls Under Heading 2401 As Unmanufactured Tobacco Issue Whether the manual processing of raw tobacco—specifically sprinkling jaggery water, shade drying, and bulking—transforms it into a “manufactured” product classifiable under HSN 2403, or if it retains its character to remain classified as “unmanufactured tobacco” under Heading 2401.… Read More »
Pre-GST Contract Tax Reimbursement Overruled and Remanded Due to Lack of Verification and Computation Issue Whether a contractor is entitled to the reimbursement of incremental GST under a pre-GST contract clause without providing verified tax returns, challans, or documents evidencing actual payment, and whether such quantified tax disputes are suitable for adjudication under a writ… Read More »
CLARIFICATION REGARDING JURISDICTION IN CASES INVOLVING MIGRATION/ TRANSFER OF TAXABLE PERSONS FROM ONE JURISDICTION TO ANOTHER JURISDICTION CIRCULAR NO. 255/01/2026–GST [F. NO. CBIC-20010/11/2026–GST], DATED 25-6-2026 References have been received from field formations seeking clarification on the validity of action taken, and on the authority competent to act, at various stages of proceedings under the Central Goods and Services Tax… Read More »