GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended to add the High Commission of Jamaica to the listed embassies eligible for VAT exemption or refund on taxable goods purchased for official use and for diplomats' personal use, reflecting reciprocal treatment. VAT refunds require each invoice to meet the prescribed minimum value of Rs. 5,000. The earlier notification on the subject is rescinded with immediate effect, and the amendment operates from 21 November 2025.
The Sixth Schedule to the Delhi Value Added Tax Act, 2004 is amended to add the High Commission of Jamaica to the listed embassies eligible for VAT exemption or refund on taxable goods purchased for official use and for diplomats' personal use, reflecting reciprocal treatment. VAT refunds require each invoice to meet the prescribed minimum value of Rs. 5,000. The earlier notification on the subject is rescinded with immediate effect, and the amendment operates from 21 November 2025.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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