GST on municipal infrastructure charges is payable under reverse charge without causing double taxation. Issue Whether the applicant is liable to pay GST under the Reverse Charge Mechanism (RCM) on permission, reinstatement, road cutting, and ground rent charges levied by the Goa PWD. Whether the inclusion of a GST component in the PWD’s reinstatement work… Read More »
Supplies from bonded warehouses to foreign-bound vessels are neither a supply of goods nor services. Issue Whether the outward supply of duty-free imported goods from a special bonded warehouse to foreign-going merchant vessels, Indian Navy ships, and Indian Coast Guard ships qualifies as an “export of goods” (zero-rated supply) under the GST framework, or if… Read More »
Paper Bags are Classified Under Entry 185, Schedule II, Attracting 18% GST Rate Issue Whether the paper bags manufactured and supplied by the applicant are classifiable under Entry 319 of Schedule I at a 5% GST rate or under Entry 185 of Schedule II at an 18% GST rate of Notification No. 09/2025-Central Tax (Rate).… Read More »
Biodiesel Blends with Seventy Percent or More Petroleum Oil Fall Under Heading 2710, While Blends Below Seventy Percent Are Classifiable Under Heading 3826 Issue Whether biodiesel-diesel blends of varying proportions (B20, B30, B40, B50, B60, and B70) are classifiable under Heading 2710 as petroleum oil preparations or under Heading 3826 as biodiesel mixtures, based on… Read More »