Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ To Call / Whatsapp, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    Personal guarantor insolvency objections to a minority debenture holder's authority are considered after the resolution professional's report.
    Recall for non-impleadment requires an adverse order and cannot replace an unavailed appeal in resolution-plan proceedings.
    Pre-existing operational debt disputes can prevent insolvency admission despite a delayed detailed response to the demand notice.
    Money-laundering proceedings based solely on a quashed scheduled-offence FIR cannot survive, but may revive if predicate proceedings resume.
    Criminal writ review and pre-FIR hearings: constitutional review remains available, but proposed accused have no general hearing right.
    Single residential units outside residential complexes qualify for service tax exemption, while consolidated flat sales may retain construction abatem...
    Service tax exemptions and sub-contractor liability govern public works, while reverse-charge demands require proof of taxable services.
    Service-tax notices without document identification numbers must be treated as never issued by departmental officers under binding instructions.
    Interest on investigation deposits compensates for wrongful retention from deposit until refund without relying on duty-refund provisions.
    Special Economic Zone land de-notification removes specified parcels from the IT and IT-enabled services zone at Attipra.
    Sea cargo manifest and transshipment transitional provisions for specified ports apply until the revised regulatory deadline.
    SCOMET export facilitation extends to eligible status holders, while repair authorisations gain longer validity and quarterly reporting
    Cost audit report filings receive additional fee relief until the extended deadline, with late charges applying from the due date.
    Preferential tariff claims under trade agreements require agreement-consistent origin checks, with safeguards against automatic denial for subsequent ...
    IGST export refund delays call for shipping bill status checks, PFMS validation and an alternative route for invoice errors.
    Export manifest errors and missing filings prompt advice to correct discrepancies and facilitate timely processing of post-export benefits.
    Export duty refund automation requires online applications, designated officer scrutiny and electronic disbursement, with restricted exceptions for ma...
    Export manifest errors and pending filings should be resolved through airlines to avoid delays in post-export benefits and incentives.
    Sea cargo manifest transition phases out legacy export messages, mandates compliant filing and avoids penal action during implementation.
    GST rate and classification clarifications and guidance on services apply to Odisha GST implementation with necessary adaptations.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

Telegram Get Daily Updates

CBIC circulars clarifying GST rates and classification of...

GST rate and classification clarifications and guidance on services apply to Odisha GST implementation with necessary adaptations.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST - States November 3, 2026 Circulars
CBIC circulars clarifying GST rates and classification of certain goods and the applicability of GST to certain services apply, with necessary adaptations, to implementation of the Odisha Goods and Services Tax Act, 2017. The circulars are clarificatory and are applied to ensure uniformity. Implementation difficulties may be brought to the attention of the state tax commissioner.

Topics

Acts Income Tax