Notification under section 10(46A) of the Income Tax Act, 1961 in the case of Kota Development Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th January, 2026 S.O. 100(E).—In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act,… Read More »
Notification u/s 10(23EE) of the Income Tax Act, 1961 in the case of Core Settlement Guarantee Fund MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 8th January, 2026 S.O. 115(E).— In exercise of the powers conferred by clause (23EE) of section 10 of the Income-tax Act, 1961 (43… Read More »
Notification on Special Deposit Schemes MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 9th January, 2026 F. No. 5(3)-B(PD)/2023.—It is hereby notified that the deposits made under the Special Deposit Scheme for Non-Government Provident, Superannuation and Gratuity Funds, announced in the Ministry of Finance (Department of Economic Affairs) Notification No.F.16(1)-PD/75 dated 30th… Read More »
IMPORTANT GST CASE LAWS 07.01.2026 Relevant Act Section Case Law Title Brief Summary Citation CGST Act, 2017 Section 9 (Composite Supply) Shubhabrata Chowdhury, In re Operation and maintenance of vehicles/machinery for municipalities is a Composite Supply (Maintenance is principal).• If value of goods ≤ 25%: Exempt (Sr. 3A, Notif. 12/2017).• If value of goods >… Read More »
Bundling Instant Premix Tea with Regular Tea is a ‘Mixed Supply,’ Taxable at Highest Rate Issue Whether the supply of “Instant Premix Tea sachets” bundled with other tea varieties (Black Tea, Green Tea, etc.) as an introductory offer constitutes a “Composite Supply” or a “Mixed Supply” under GST, and how it should be taxed.… Read More »
Sponsorship Services by Body Corporate (MGMI) Taxable Under Forward Charge Due to 2025 Amendment Issue Whether the sponsorship services provided by the Applicant (MGMI), a non-profit organization registered as a company, are liable to GST under the Reverse Charge Mechanism (RCM) (paid by the recipient) or Forward Charge (paid by MGMI), considering the amendments… Read More »
GST Exemption for Manpower and O&M Services Provided to Municipalities Depends on Goods Component Issue Pure Services: Whether the supply of manpower (unskilled labour, drivers) for cleaning Ganga ghats, municipal offices, and parks qualifies for GST exemption as “pure services” provided to a local authority. Composite Supply: Whether Operation and Maintenance (O&M) services for municipal… Read More »
Limitation for GST Appeal Starts from Actual Communication, Not Mere Portal Upload Issue Whether the limitation period for filing an appeal under Section 107 of the GST Act commences strictly from the date an order is uploaded on the GST Common Portal (“deemed service”), or from the date of its actual “effective communication” to… Read More »
Homoeopathic Medicaments Classified under 5% GST Rate Based on Constituents and Packaging Issue How are homoeopathic medicaments classified under the GST tariff, and what is the applicable tax rate when they are manufactured according to authoritative pharmacopoeias (India, USA, UK, Germany) involving single or multiple constituents, either in bulk or retail packing? Facts Product… Read More »
IMPORTANT GST CASE LAWS 04.01.2026 Relevant Act Section / Notification Case Law Title / Notification Brief Summary Citation CGST Act, 2017 Section 11 (Exemption) Goldie Ashokbhai Shah, In re [AAR Ruling] Exemption for renting residential dwelling (Entry 12) is not applicable where a commercial building owner leases it to an unregistered company, which then uses… Read More »