Govt. expands GST TDS coverage to specified oil and scrap pu… NOTIFICATION New Delhi,the 27th October, 2026 No. 07/2026-Central Tax G.S.R. 935(E).—In exercise of the powers conferred by sub-section (3) of section 1 rea d with section 51 of the Centra l Goods a nd Services Ta x Act, 2017 (12 of 2017),… Read More »
Govt. withdraws registration exemption for suppliers of spec… NOTIFICATION New Delhi,the27th October, 2026 No. 06/2026-Central Tax G.S.R. 934(E).—In exercise of the powers conferred by sub-section (2) of section 23 of the Centra l Goods a nd Services Ta x Act, 2017 (12 of 2017), the Centra l Government, on the recommenda tions of the Council,… Read More »
Papad Khar Classifiable Under Heading 2836 Taxable at 18% Without Exemption Parity With Exempt Final Output Papad Issue Classification & Rate of Tax: Whether “Papad Khar” (a mixture of 70% sodium chloride, 15% sodium carbonate, and 15% sodium bicarbonate) is classifiable under Heading 2501 (5%), Heading 2102 (5%), or Heading 2836 (18%). Exemption Applicability: Whether… Read More »
Agro-Residue Boards Without Synthetic Binders Are Classifiable as Fibreboard Under Heading 4411 Qualifying for Concessional GST Issue Whether boards manufactured from agricultural crop residues without synthetic binders qualify as “fibreboard” under Heading 4411 rather than “particle board” under Heading 4410 of the Customs Tariff Act. Whether such agro-residue fibreboards qualify for the concessional tax rate… Read More »
Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST Issue Whether canteen facility provided by an employer to employees under a statutory obligation constitutes a “supply” under GST when no amount is recovered from employees. Whether GST is applicable on the partial or full amount recovered by the employer… Read More »
Agglomerated and Rubberised Cork Sheets Classifiable Under Heading 4504 Attracting 5% GST Issue Whether rubberised cork sheets and agglomerated cork sheets manufactured using polymer/rubber binders are classifiable under Heading 4504 (attracting 5% GST) or under Chapter 40 (attracting 18% GST). Facts The applicant, a GST-registered manufacturer, produces rubberised and agglomerated cork sheets, frames, and strips.… Read More »
Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal Transitional Credit Refund Claim Must Be Decided On Merits Before Demanding Interest On Reversal Issue Whether a refund claim for transitional Input Tax Credit (ITC) can be left unconsidered on merits due to portal window closures or jurisdictional issues while simultaneously… Read More »
Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption. Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption. Issue Whether the services of upkeeping, sweeping, cleaning, and solid waste collection provided under the Greater Chennai Corporation (GCC) contract qualify for classification as ‘General waste collection… Read More »
Supply of ElectroInk with consumables constitutes mixed supply, taxable at highest applicable GST rate. Issue Whether the combined supply of ElectroInk along with consumables and operator parts under the Indigo Press contract constitutes a mixed supply under GST law and its applicable tax rate. How the time and value of supply are determined for the… Read More »
GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR Issue What is the applicable GST rate on job work services for processing raw brass (HSN 7403) into brass statues (HSN 8306)? What is the correct HSN… Read More »