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...
The central-tax exemption for supplies of gold, silver or platinum by nominated agencies to registered persons will use a revised definition of "Nominated Agency". The term now covers entities listed in Appendix 4B of the Handbook of Procedures, as amended by DGFT from time to time. The amendment takes effect on 1 November 2026, aligning exemption eligibility with the current Appendix 4B list.
The central-tax exemption for supplies of gold, silver or platinum by nominated agencies to registered persons will use a revised definition of "Nominated Agency". The term now covers entities listed in Appendix 4B of the Handbook of Procedures, as amended by DGFT from time to time. The amendment takes effect on 1 November 2026, aligning exemption eligibility with the current Appendix 4B list.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
