GST treatment of research grants, leasing recoveries, internal banking interest, and co-lending services is clarified.
Grant-funded research and development services supplied by specified Government entities and notified institutions may claim exemption on a certificate from the institution's head confirming that the activity is R&D rather than consultancy. Separately recovered registration, insurance, FASTag, and related expenses in motor-vehicle leases form part of the composite leasing supply and are taxable at the leasing-service rate. Notional interest under bank Fund Transfer Pricing for loans or advances falls within the interest exemption, while NBFC lending services to banks in co-lending arrangements are taxable at the contractually agreed value.

GST classification clarifications align toy coverage, margin-scheme input tax credit, and bio-stimulant treatment with prescribed rates.
Sublimation paper is classified under heading 4809 and attracts GST at 18%, while past disputes are recommended for regularisation on an "as is where is" basis. Toy entries cover all toys under heading 9503, with respective treatment for non-electronic and electronic toys. Under the old and used motor vehicle margin scheme, input tax credit restriction applies only to tax paid on procurement of second-hand vehicles; credit on other inputs and input services remains available subject to the CGST Act. Registered seaweed extract-based bio-stimulants are classified as fertilisers under heading 3101.

Export refund eligibility broadens as removal of double-benefit restrictions applies to pending proceedings and earlier periods.
Rule 96(10) restricted IGST refunds on exports where exporters had availed specified concessional or exemption benefits on procurement, to prevent double benefit. Its omission is applied retrospectively from 23 October 2017 because no saving or sunset clause preserved pending proceedings. The General Clauses Act does not preserve proceedings following omission of a rule without an express continuation mechanism. Pending matters involving rule 96(10) are to be handled on that basis, with the same approach applying mutatis mutandis to omitted rules 89(4A) and 89(4B).

Export payment realisation through repatriable rupee accounts, permitted set-offs and net retention can satisfy GST export conditions.
GST export-of-services payment conditions are treated as fulfilled where consideration is received in convertible foreign exchange or through repatriable INR accounts, including SNRR, INR Nostro and NRE accounts, subject to applicable foreign-exchange requirements, foreign trade policy restrictions, RBI directions and other required permissions. Export receivables set off against import payables may satisfy the condition when undertaken in accordance with RBI directions. Net retention of an Indian reinsurance broker's commission may also satisfy the condition where foreign-exchange law extinguishes the obligation to realise and repatriate the relevant proceeds.

Input tax credit on demonstration vehicles remains available to authorised dealer-agents facilitating motor vehicle sales for manufacturers.
Input tax credit on demo vehicles used for customer test drives is not blocked for authorised dealers under the dealer-agency model, although manufacturers directly supply new vehicles to customers. Demo vehicles in both dealer-agency and traditional dealership models are purchased under tax invoices and serve the equivalent purpose of promoting vehicle sales through test drives. The expression "such motor vehicles" covers vehicles used to further the supply of similar motor vehicles, rather than only the identical vehicle sold. The previous restriction denying credit to dealer-agents is withdrawn.

Restricted input tax credit mechanism requires qualifying financial-service registrations to use consistent credit apportionment and return reporting.
Section 17(4) permits qualifying banking companies, financial institutions and non-banking financial companies to avail fifty per cent of eligible input tax credit instead of proportionate credit. A registration not engaged in deposit-taking, loans or advances cannot use the mechanism, while an election by one qualifying distinct-person registration requires all qualifying registrations of the same entity to comply. Same-PAN supplies receive the second-proviso relaxation only when both supplier and recipient have opted. Eligible credit must be reported, reversed, reclaimed and disclosed in FORM GSTR-3B through the prescribed non-IMS or IMS process.

Input Service Distributor credit allocation requires recipient-level eligibility and reversals, while intra-state credit transfers remain excluded from turnover.
Each registrant that receives input-service invoices for distinct persons and must distribute the related credit requires ISD registration. The ISD must distribute credit only to the recipient to whom it is attributable and must ascertain its prima facie eligibility before distributing it in the relevant month through FORM GSTR-6. Recipients remain responsible for credit eligibility and applicable reversals. Credit transferred by a same-PAN, same-State registrant to an ISD is a credit-transfer mechanism, not an outward supply, and is excluded from turnover and Net ITC refund computation.

GST appellate pre-deposits require full payment of admitted liabilities and prescribed deposit on disputed tax before appeals proceed.
GST appellate pre-deposit requirements require full payment of the admitted amount-tax, interest, fine, fee and penalty that the taxpayer accepts and does not challenge-before an appeal is filed. The contested balance is tax in dispute, and the statutory pre-deposit is calculated as ten per cent of that disputed tax. For an appeal before the Appellate Tribunal after modification of liability at the first appellate stage, the further pre-deposit is calculated on the disputed tax liability confirmed at that stage.

Show cause notice standards require evidence-based allegations, clear quantification, and meaningful hearing before determining GST demands.
Show cause notices must identify each noticee, factual allegations, supporting evidence, legal provisions, charges, demand basis, financial-year-wise quantification where possible, and reply procedure without prejudging liability. Fraud, wilful misstatement, or suppression-based demands require material showing deliberate intent to evade tax; non-payment or a discrepancy alone is insufficient. Adjudication requires a speaking order that evaluates the noticee's submissions and evidence, remains within the notice's grounds and quantified demand, provides issue-wise findings and calculation, and is electronically summarised on the portal.

GST registration applications require complete portal-based documentation, while Aadhaar authentication and simplified registration accelerate processing.
GST registration applications must be filed online using the form applicable to the applicant category, with complete and legible identity, business constitution, signatory, premises and other required particulars. Principal and additional business premises require accurate addresses and prescribed ownership, lease, consent, co-working or Special Economic Zone evidence. Aadhaar-authenticated applications generally follow the shorter processing timeline, while non-authenticated or risk-selected cases can require biometric checks or physical verification. Deficiencies must be addressed through the prescribed notice-and-reply process; unnecessary documents and subjective objections are excluded. Simplified registration provides automated processing for eligible small taxpayers subject to input tax credit restrictions.

Omission of Rule 96(10) applies to pending GST proceedings absent an express saving clause preserving the restriction.
Omission of rule 96(10) of the CGST Rules, 2017, without an accompanying saving clause, applies to proceedings pending on the date of omission. The restrictions previously contained in that sub-rule cannot be enforced in such pending matters. Section 6 of the General Clauses Act, 1897 does not preserve pending proceedings following omission of a rule. Continuance requires an express saving provision or another legal mechanism preserving existing rights and proceedings.

Mining enforcement information sharing enables GST scrutiny of suppressed supplies, tax evasion, and wrongful input tax credit claims.
CGST Zones must coordinate with State Mining Authorities to obtain and analyse information on illegal mining, mineral transportation, seizures, mining-lease action, excess extraction and related violations for potential GST implications. Each Zone must appoint a Nodal Officer, establish periodic information sharing, initiate action where warranted, disseminate intelligence to relevant formations, and hold periodic review meetings to address operational issues.

Case classification reorganises bench assignments, releases part-heard matters, and requires registries to independently assess proper categorisation.
Revised GSTAT case categories allocate classification, input tax credit, tax liability, refund, assessment, recovery, seizure, rectification and instalment matters to Category-I, while registration, supply characterisation, tax determinations, fraud or wilful-suppression matters, composition levy, provisional attachment, penalties and compounding are assigned to Category-II for most Benches. Bengaluru follows a separate three-category structure. Part-heard matters are released for reassignment. The Registry must independently classify cases by examining pleadings, facts and questions of law; an appellant's or petitioner's declaration is relevant but not conclusive.

Departmental GSTAT appeals require separate jurisdiction-based review and filing for each taxable person in common adjudication cases.
Departmental appeals against appellate orders in DGGI cases adjudicated by a Common Adjudicating Authority require review by the jurisdictional CGST Principal Commissioner or Commissioner of each taxable person or noticee. Separate appeals must be filed by the respective jurisdictional CGST Commissionerates before the GSTAT Bench having territorial jurisdiction over each taxable person or noticee. The Commissionerate having jurisdiction over the Common Adjudicating Authority coordinates examination of the appellate order, comments and recommendations, and must be informed whether an appeal is filed or not filed.

Hybrid GST appellate hearings begin at Jaipur Bench, with daily case listings available through the e-filing portal.
GSTAT Jaipur Bench will commence hybrid-mode hearings from 27 July 2026 at its temporary Jaipur office. The arrangement concerns taxpayers, departmental authorities, authorised representatives and other concerned parties. Daily cause lists for matters before the Bench will be published under the Cause List tab on the GSTAT e-filing portal, which stakeholders should check regularly for listing updates.

Centralized GST taxpayer administration is under review to streamline oversight of multiple registrations sharing the same PAN.
Centralized administration of taxpayers sharing a common PAN and holding multiple GSTINs under different Central Tax jurisdictions is being examined to streamline GST administration. The Working Group will assess multiple-administration difficulties, evaluate centralized registration models and international practices, and recommend whether the arrangement should be optional or mandatory. It will define taxpayer coverage, recommend jurisdiction-allocation criteria, and identify required administrative, legal and system-level changes, including organisational and manpower implications. An implementation roadmap and draft proposals are to be prepared.

Token generation for GST appellate filing preserves timely appeal compliance when portal issues prevent completion, subject to later filing requirements.
A token generated on or before the applicable appeal-filing deadline records an appellant's intent to file before the GST Appellate Tribunal and is treated as sufficient compliance with that deadline. The appeal must be completed within 60 days from token generation, failing which the token lapses. Separate tokens are required for each appeal. The mechanism addresses filing difficulties on the e-filing portal, subject to verification and applicable provisions, and incomplete or inaccurate token details may render the token void.

Jurisdiction in GST migration cases: prior valid actions remain effective, while the transferee authority continues pending proceedings.
Clarification is issued on jurisdiction in GST proceedings where a taxable person migrates or transfers from one jurisdiction to another due to a change in the principal place of business. The validity of an action under the CGST framework is determined by the jurisdiction existing on the date the power was invoked, and an action or proceeding validly initiated or completed by the transferor jurisdictional authority remains valid despite subsequent migration. Where migration occurs during pending proceedings, the transferee jurisdictional authority must take over from the stage then reached and continue all further action, including consequential proceedings, representation, defence, and filing of appeals.

Tribunal help desk established for appeal filing, procedural guidance, and general assistance at the Chennai Bench.
Establishment and operationalisation of a Help Desk at the GSTAT, Chennai Bench to provide assistance to stakeholders in filing appeals, procedural requirements, case-related queries and general guidance concerning the functioning of the Tribunal. The Help Desk will function from 2:00 PM to 4:00 PM on all working days and is temporarily located at the GSTAT, Chennai Bench, Chennai. The designated officials are Smt. A. S. Charmi Sheela and Shri. Subhasish Giri.

GST appellate tribunal functioning notice sets jurisdiction, filing procedure, defect scrutiny, and compliance requirements for stakeholders.
The Goods and Services Tax Appellate Tribunal, Mumbai Bench, has commenced functioning from its temporary premises at Bandra Kurla Complex, and the notice informs stakeholders of the formal start of its judicial operations. The Mumbai State Bench, including the Panaji Circuit Bench, exercises jurisdiction over Mumbai City and Mumbai Suburban Districts in Maharashtra and all districts in Goa, and hears appeals under the Central Goods and Services Tax Act, 2017 and the corresponding State and Union Territory GST Acts within those jurisdictions. All appeals, applications, and proceedings relating to the notified jurisdictions are to be instituted before the Mumbai Bench in accordance with the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025.