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 mechanism coverage under GST is amended by substituting the figure "6" with "9" in column (3) against serial number 15 of Notification No. 13/2017-Central Tax (Rate). The amendment changes the specified table reference governing services subject to tax payment under the reverse charge mechanism. It takes effect from 1 November 2026.
Reverse charge mechanism coverage under GST is amended by substituting the figure "6" with "9" in column (3) against serial number 15 of Notification No. 13/2017-Central Tax (Rate). The amendment changes the specified table reference governing services subject to tax payment under the reverse charge mechanism. It takes effect from 1 November 2026.
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