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...
Reverse-charge liability under the IGST regime will apply to supplies of used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronic waste and scrap when supplied by an unregistered person to a registered person. The amendment inserts these categories into the specified-supplies table, making the registered recipient liable to pay integrated tax under reverse charge. It takes effect on 1 November 2026.
Reverse-charge liability under the IGST regime will apply to supplies of used cooking oil, plastic waste and scrap, tyre waste and scrap, and electrical and electronic waste and scrap when supplied by an unregistered person to a registered person. The amendment inserts these categories into the specified-supplies table, making the registered recipient liable to pay integrated tax under reverse charge. It takes effect on 1 November 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
