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...
Absolute IGST exemption for inter-State supplies is extended to psyllium seeds (Isobgul/Isobgol), classified under tariff item 1211 90 13. The amendment inserts this commodity as entry 87A in the Schedule to Notification No. 10/2025-Integrated Tax (Rate), bringing qualifying inter-State supplies within the existing exemption framework. The amendment takes effect from 1 November 2026.
Absolute IGST exemption for inter-State supplies is extended to psyllium seeds (Isobgul/Isobgol), classified under tariff item 1211 90 13. The amendment inserts this commodity as entry 87A in the Schedule to Notification No. 10/2025-Integrated Tax (Rate), bringing qualifying inter-State supplies within the existing exemption framework. The amendment takes effect from 1 November 2026.
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