Implementation of provisions under Jan Vishwas Act 2026

By | June 24, 2026

Implementation of provisions under Jan Vishwas Act 2026 The Gazette of India CG-DL-E-22062026-273711 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3157] NEW DELHI, MONDAY, JUNE 22, 2026/ASHADHA 1, 1948 MINISTRY OF HEALTH AND FAMILY WELFARE (Department of Health and Family Welfare) NOTIFICATION New Delhi, the 22nd June, 2026 S.O. 3286(E).— In exercise of… Read More »

GST CASE LAW 22.06.2026

By | June 24, 2026

GST CASE LAW 22.06.2026 Relevant Act Section Case Law Title Brief Summary Citation Central Goods and Services Tax Act, 2017 Section 7 Rangaraj (Chelliah Rangaraj), In re Granting a license by a temple to collect tonsured human hair against auction consideration is a “supply of service”. Licensing acts as a distinct commercial activity after the… Read More »

Polypropylene packing boxes and plastic closures are classifiable under HSN 39231090 and 39235090 respectively.

By | June 24, 2026

Polypropylene packing boxes and plastic closures are classifiable under HSN 39231090 and 39235090 respectively. Issue What is the correct eight-digit HSN classification code for polypropylene (PP) packing boxes and polypropylene closures under Chapter 39 of the GST tariff? Facts The applicant is a registered manufacturer and supplier of plastic polypropylene (PP) packing boxes and closures… Read More »

Cinema operator ordered to deposit profiteered amount into consumer funds for withholding GST rate reduction.

By | June 24, 2026

Cinema operator ordered to deposit profiteered amount into consumer funds for withholding GST rate reduction. Issue Whether the respondent failed to pass on the benefit of a GST rate reduction from 18% to 12% on cinema admission tickets by commensurately reducing ticket prices, and whether its unilateral increase in the base price of the tickets… Read More »