GST timing for Toll-Operate-Transfer concessions: concessionaires pay integrated tax when operation and maintenance expenses are charged to escrow acc...
Input tax credit conditions for concessional service rates permit limited same-line credits for hotels, catering, and electrically operated vehicle se...
IGST rate schedules are amended from 1 November 2026. The 5% schedule now covers all pre-packaged and labelled animal, vegetable or organic fertilisers, including seaweed-extract bio-stimulants registered under Schedule VI of the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres are also inserted in the 5% schedule. The 18% schedule is correspondingly revised to cover retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, along with solid or cushion tyres, tyre treads and tyre flaps of rubber.
IGST rate schedules are amended from 1 November 2026. The 5% schedule now covers all pre-packaged and labelled animal, vegetable or organic fertilisers, including seaweed-extract bio-stimulants registered under Schedule VI of the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985. Retreaded tractor tyres are also inserted in the 5% schedule. The 18% schedule is correspondingly revised to cover retreaded or used pneumatic rubber tyres other than retreaded tractor tyres, along with solid or cushion tyres, tyre treads and tyre flaps of rubber.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
