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    August 28, 2026   Case Laws Service Tax
    Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
    August 28, 2026   Case Laws Service Tax
    Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
    August 28, 2026   Case Laws Central Excise
    Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
    August 28, 2026   Case Laws Central Excise
    Recovery of suo motu excise credit as erroneous refund is time-barred after the applicable limitation period expires.
    August 28, 2026   Case Laws Indian Laws
    Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
    August 27, 2026   Notifications Indian Laws
    Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
    August 27, 2026   Circulars SEBI
    Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
    August 27, 2026   Circulars SEBI
    IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
    August 27, 2026   Circulars Customs
    Customs cargo custodianship covers imported and export goods at the container freight station until statutory clearance or export.
    August 27, 2026   Circulars Customs
    Customs Area designation permits specified container freight station premises to handle import and export cargo under prescribed customs procedures.
    August 27, 2026   Case Laws GST
    Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.
    August 27, 2026   Case Laws GST
    GST valuation notices must disclose the applicable rule; confirmation on a different rule violates natural justice.
    August 27, 2026   Case Laws GST
    GST registration cancellation requires independent satisfaction and tangible evidence; nil GSTR-3B turnover alone cannot establish business discontinu...
    August 27, 2026   Case Laws GST
    Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
    August 27, 2026   Case Laws GST
    Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
    August 27, 2026   Case Laws GST
    Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
    August 27, 2026   Case Laws GST
    Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
    August 27, 2026   Case Laws GST
    Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
    August 27, 2026   Case Laws GST
    GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
    August 27, 2026   Case Laws GST
    Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.
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August 28, 2026   Case Laws Service Tax
Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
August 28, 2026   Case Laws Service Tax
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax liability.
August 28, 2026   Case Laws Central Excise
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment bar.
August 28, 2026   Case Laws Central Excise
Recovery of suo motu excise credit as erroneous refund is time-barred after the applicable limitation period expires.
August 28, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sustain prosecution.
August 27, 2026   Notifications Indian Laws
Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
August 27, 2026   Circulars SEBI
Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
August 27, 2026   Circulars SEBI
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monitoring.
August 27, 2026   Circulars Customs
Customs cargo custodianship covers imported and export goods at the container freight station until statutory clearance or export.
August 27, 2026   Circulars Customs
Customs Area designation permits specified container freight station premises to handle import and export cargo under prescribed customs procedures.
August 27, 2026   Case Laws GST
Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.
August 27, 2026   Case Laws GST
GST valuation notices must disclose the applicable rule; confirmation on a different rule violates natural justice.
August 27, 2026   Case Laws GST
GST registration cancellation requires independent satisfaction and tangible evidence; nil GSTR-3B turnover alone cannot establish business discontinuance.
August 27, 2026   Case Laws GST
Post-cancellation GST notice service requires an alternative mode; portal-only assessment breaches natural justice and permits fresh proceedings.
August 27, 2026   Case Laws GST
Omitted GST refund rule applies to pending recovery proceedings, requiring reconsideration where no savings clause preserves prior operation.
August 27, 2026   Case Laws GST
Delayed GST statutory appeals proceed on merits only after tax, interest and penalty deposit conditions are met.
August 27, 2026   Case Laws GST
Compulsory acquisition compensation is not a GST supply, making tax deductions from land acquisition awards unlawful and refundable.
August 27, 2026   Case Laws GST
Portal-only GST service does not trigger appeal limitation without acknowledged receipt or response to notice.
August 27, 2026   Case Laws GST
GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.
August 27, 2026   Case Laws GST
Sale of hazardous detained goods must proceed promptly when unpaid GST penalties trigger statutory disposal powers.

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GST

Levy of GST - transmission or distribution of electricity...

GST Ruling: Electricity Distribution Exempt, Ancillary Services May Attract GST; Critical for Accurate Service Classification.

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GST March 15, 2024 Case Laws AAR
Levy of GST - transmission or distribution of electricity services provided by them is exempt from GST - various charges collected along with network/wheeling charges, cross subsidy surcharge and additional charges - This case clarifies the GST implications for various charges collected by electricity distribution licensees. While the distribution of electricity itself is exempt from GST, ancillary services that do not form an integral part of this distribution may be subject to GST. This distinction is crucial for electricity distribution companies to accurately classify their services and apply the correct GST rates. The ruling underscores the importance of distinguishing between the principal supply and ancillary services in the context of GST legislation.
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Acts Income Tax
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