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 section 9(3) of the CGST Act is extended to supplies received by registered persons from unregistered persons of used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap. These goods are inserted into Notification No. 4/2017-Central Tax (Rate), requiring the registered recipient to discharge GST under reverse charge for the specified supplies. The amendment takes effect from 1 November 2026.
Reverse-charge liability under section 9(3) of the CGST Act is extended to supplies received by registered persons from unregistered persons of used cooking oil, waste and scrap of plastics, waste and scrap of tyres, and electrical and electronics waste and scrap. These goods are inserted into Notification No. 4/2017-Central Tax (Rate), requiring the registered recipient to discharge GST under reverse charge for the specified supplies. The amendment takes effect from 1 November 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
