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    May 27, 2026   Circulars Customs
    Auto-trans-shipment for SEZ-bound cargo enabled in ICES, replacing manual approval with system-generated transshipment documents.
    May 27, 2026   Circulars Customs
    SEZ and warehouse movement procedures updated for automated filing, ledger debit, bond handling, and out-of-charge processing.
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    May 27, 2026   Case Laws GST
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    Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
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    May 27, 2026   Case Laws GST
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    May 27, 2026   Case Laws Income Tax
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    Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
    May 27, 2026   Case Laws Income Tax
    Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
    May 27, 2026   Case Laws Income Tax
    Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
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May 27, 2026   Circulars Customs
Auto-trans-shipment for SEZ-bound cargo enabled in ICES, replacing manual approval with system-generated transshipment documents.
May 27, 2026   Circulars Customs
SEZ and warehouse movement procedures updated for automated filing, ledger debit, bond handling, and out-of-charge processing.
May 27, 2026   Circulars Customs
Non-food grade Bill of Entry declarations clarified for Single Window filing and RMS handling of refund-linked revisions.
May 27, 2026   Circulars Customs
SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
May 27, 2026   Circulars Customs
Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
May 27, 2026   Case Laws GST
Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
May 27, 2026   Case Laws GST
Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
May 27, 2026   Case Laws GST
Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
May 27, 2026   Case Laws GST
Advance ruling barred when the same input tax credit issue was already pending in enforcement proceedings.
May 27, 2026   Case Laws GST
Plastic packing article classification places PP boxes under 39231090 and lids, caps, covers under 39235090.
May 27, 2026   Case Laws GST
Common parlance classification keeps laundry soap outside toilet soap entry, so it attracts the higher GST rate.
May 27, 2026   Case Laws GST
Import of services and place of supply rules determine reverse charge GST on foreign commission and logistics payments.
May 27, 2026   Case Laws Income Tax
Interest deduction on borrowed capital denied where funds were invested as partner's capital, not used for the assessee's own business.
May 27, 2026   Case Laws Income Tax
Review jurisdiction limits bar rehearing where no error apparent exists in the DTVSV Form-2 dispute.
May 27, 2026   Case Laws Income Tax
Transfer pricing adjustment on AMP spend deleted where no arrangement showed an international transaction with the associated enterprise.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparability: government-linked and functionally dissimilar companies were excluded; disputed loss-making comparable was remanded.
May 27, 2026   Case Laws Income Tax
Net profit estimation on unaccounted sales limits tax addition, permits telescoping of cash, and avoids double addition for expenditure.
May 27, 2026   Case Laws Income Tax
Borrowed satisfaction and vague reasons invalidated reassessment where no live nexus linked material to alleged escapement.
May 27, 2026   Case Laws Income Tax
Penalty under section 271D fails without surviving reassessment basis or independent proof of cash loan acceptance.
May 27, 2026   Case Laws Income Tax
Transfer pricing comparables and income computation errors were remitted for fresh adjudication after functional dissimilarity was found.

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GST

The works rendered by the applicant involving application of...

Polymer Coating for Bridges: Classified as Works Contract, Taxed as Service; Rates Vary Over Time per CGST Act.

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GST August 5, 2024 Case Laws AAR
The works rendered by the applicant involving application of polymer protective coating for bridges, as part of construction or routine maintenance/renovation, falls under the definition of "works contract" u/s 2(119) of the CGST Act, 2017, and will be treated as supply of service under Service Code 995473. The composite supply of such works contract for construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a bridge for road transportation for use by the general public is taxable at 12% under Notification 11/2017-Central Tax (Rate), as amended. The status or category of the recipient is immaterial for determining the tax rate. The applicable tax rate may vary based on the time of supply, being 18% (9% CGST and 9% SGST) from 01.07.2017 to 21.08.2017, 12% (6% CGST and 6% SGST) from 22.08.2017 to 17.07.2022, and 18% (9% CGST and 9% SGST) from 18.07.2022 onwards. The eligibility for exemption under Notification 12/2017-Central Tax (Rate) is deemed irrelevant based on the ruling.
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