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...
"Nominated Agency" for the integrated tax exemption on supplies of gold, silver or platinum to registered persons is redefined as entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the DGFT. This replaces the previous definition in the exemption framework and aligns eligibility for the exemption with the current Appendix 4B listing. The revised definition takes effect on 1 November 2026.
"Nominated Agency" for the integrated tax exemption on supplies of gold, silver or platinum to registered persons is redefined as entities listed in Appendix 4B of the Handbook of Procedures, as amended from time to time by the DGFT. This replaces the previous definition in the exemption framework and aligns eligibility for the exemption with the current Appendix 4B listing. The revised definition takes effect on 1 November 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
