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...
GST tax deduction at source applies to any registered person receiving specified goods from another registered person. The covered supplies are used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, and electrical and electronic waste and scrap, classified under the specified Customs Tariff headings and chapters. The substituted category of recipients under the existing TDS notification takes effect on 1 November 2026.
GST tax deduction at source applies to any registered person receiving specified goods from another registered person. The covered supplies are used cooking oil, plastic waste and scrap, tyre waste and scrap, metal scrap, and electrical and electronic waste and scrap, classified under the specified Customs Tariff headings and chapters. The substituted category of recipients under the existing TDS notification takes effect on 1 November 2026.
Note: It is a system-generated summary and is for quick reference only.