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    October 10, 2026   Case Laws GST
    Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
    October 10, 2026   Case Laws GST
    Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
    October 10, 2026   Case Laws GST
    GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
    October 10, 2026   Case Laws GST
    Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.
    October 10, 2026   Case Laws GST
    Statutory Limits on GST Appeal Delays Prevent Late Condonation, While Registration Restoration Makes Departmental Challenges Infructuous
    October 10, 2026   Case Laws GST
    Going-concern transfers receive GST exemption only on proof; otherwise business assets and stock are taxable supplies of goods.
    October 10, 2026   Case Laws GST
    CKD E-Rickshaw Classification Treats Complete Identifiable Kits as Finished Electric Vehicles, While Incomplete Supplies Remain Taxable Parts
    October 10, 2026   Case Laws GST
    Composite wheat-milling services for public distribution qualify for GST exemption when the goods component stays within the threshold.
    October 10, 2026   Case Laws GST
    GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.
    October 10, 2026   Case Laws Income Tax
    Salary TDS credit mismatches cannot create double recovery where tax was deducted, pending verification and rectification.
    October 10, 2026   Case Laws Income Tax
    Additional depreciation eligibility for captive power plants prevents revision where electricity generation qualifies as production.
    October 10, 2026   Case Laws Income Tax
    Statutory appeal timelines override administrative priority circulars, requiring prompt decisions after a reasonable hearing in pending income-tax app...
    October 10, 2026   Case Laws Income Tax
    Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
    October 10, 2026   Case Laws Money Laundering
    Equivalent-value PMLA attachment reaches substitute assets, while seized or mortgaged property requires a real risk of alienation.
    October 10, 2026   Case Laws Income Tax
    Unilateral APA benchmarking guides royalty and technical-fee pricing, while omitted domestic transactions cannot sustain transfer-pricing adjustments.
    October 10, 2026   Case Laws Income Tax
    Continuing concessional-tax option for domestic companies survives an initial year without income, but annual statutory eligibility remains necessary.
    October 10, 2026   Case Laws Income Tax
    Section 263 revision fails where assessment inquiries support business expenses, capital loss, and inter-branch asset transfers.
    October 10, 2026   Case Laws Income Tax
    Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
    October 10, 2026   Case Laws Income Tax
    TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
    October 10, 2026   Case Laws Income Tax
    Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.
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October 10, 2026   Case Laws GST
Intent to evade tax required for detention penalty where unamended law linked e-way bill breaches to confiscation.
October 10, 2026   Case Laws GST
Custodial interrogation requires individualised necessity; documentary GST credit allegations alone did not preclude conditional anticipatory bail.
October 10, 2026   Case Laws GST
GST detention penalties require hearings, cannot exceed show-cause notices, and do not arise merely from lawful batch transportation.
October 10, 2026   Case Laws GST
Input tax credit requires proof that suppliers paid tax, while interest applies only to credit availed and utilised.
October 10, 2026   Case Laws GST
Statutory Limits on GST Appeal Delays Prevent Late Condonation, While Registration Restoration Makes Departmental Challenges Infructuous
October 10, 2026   Case Laws GST
Going-concern transfers receive GST exemption only on proof; otherwise business assets and stock are taxable supplies of goods.
October 10, 2026   Case Laws GST
CKD E-Rickshaw Classification Treats Complete Identifiable Kits as Finished Electric Vehicles, While Incomplete Supplies Remain Taxable Parts
October 10, 2026   Case Laws GST
Composite wheat-milling services for public distribution qualify for GST exemption when the goods component stays within the threshold.
October 10, 2026   Case Laws GST
GST exemption for university educational services extends to long-duration statutory diploma and certificate programmes, but excludes short courses.
October 10, 2026   Case Laws Income Tax
Salary TDS credit mismatches cannot create double recovery where tax was deducted, pending verification and rectification.
October 10, 2026   Case Laws Income Tax
Additional depreciation eligibility for captive power plants prevents revision where electricity generation qualifies as production.
October 10, 2026   Case Laws Income Tax
Statutory appeal timelines override administrative priority circulars, requiring prompt decisions after a reasonable hearing in pending income-tax appeals.
October 10, 2026   Case Laws Income Tax
Penalty waiver for misreported income permits fresh post-penalty applications and requires immunity where statutory conditions are fulfilled.
October 10, 2026   Case Laws Money Laundering
Equivalent-value PMLA attachment reaches substitute assets, while seized or mortgaged property requires a real risk of alienation.
October 10, 2026   Case Laws Income Tax
Unilateral APA benchmarking guides royalty and technical-fee pricing, while omitted domestic transactions cannot sustain transfer-pricing adjustments.
October 10, 2026   Case Laws Income Tax
Continuing concessional-tax option for domestic companies survives an initial year without income, but annual statutory eligibility remains necessary.
October 10, 2026   Case Laws Income Tax
Section 263 revision fails where assessment inquiries support business expenses, capital loss, and inter-branch asset transfers.
October 10, 2026   Case Laws Income Tax
Binding interim directions protect employers from TDS default on foreign-leg Leave Fare Concession reimbursements during the relevant period.
October 10, 2026   Case Laws Income Tax
TDS exemption for interest paid to statutory corporations prevails over circular conditions, protecting payments to the highways authority.
October 10, 2026   Case Laws Income Tax
Prospective operation of the enhanced Section 115BBE rate prevents its application to survey-surrendered income for the prior financial year.

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Home › Highlights › GST › 2018 › August, 2018 › This
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GST

The fertilizers supplied for direct use as fertilizers, or...

5% IGST Imposed on Fertilizers for Direct Agricultural Use and Manufacturing of Complex Fertilizers.

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GST August 10, 2018 Circulars
The fertilizers supplied for direct use as fertilizers, or supplied for use in the manufacturing of other complex fertilizers for agricultural use (soil or crop fertilizers), will attract 5% IGST.
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Acts Income Tax
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