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    August 11, 2026   Case LawsIncome Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposit...
    August 11, 2026   Case LawsIncome Tax
    Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
    August 11, 2026   Case LawsIncome Tax
    Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
    August 11, 2026   Case LawsCustoms
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
    August 11, 2026   Case LawsCustoms
    Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
    August 11, 2026   Case LawsCustoms
    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
    August 11, 2026   Case LawsCustoms
    Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
    August 11, 2026   Case LawsCustoms
    Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
    August 11, 2026   Case LawsCustoms
    Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
    August 11, 2026   Case LawsCustoms
    IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
    August 11, 2026   Case LawsIBC
    Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
    August 11, 2026   Case LawsService Tax
    Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
    August 11, 2026   Case LawsService Tax
    CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
    August 11, 2026   Case LawsCentral Excise
    CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
    August 10, 2026   NotificationsIncome Tax
    Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
    August 10, 2026   CircularsDGFT
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    August 10, 2026   CircularsCustoms
    Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
    August 10, 2026   CircularsCustoms
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case LawsGST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   CircularsCustoms
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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    August 11, 2026   Case Laws Income Tax
    Reasoned appellate adjudication requires merits review despite non-prosecution, with effective hearing before reassessment of unexplained cash deposits.
    August 11, 2026   Case Laws Income Tax
    Telescoping of prior-year cash availability supports deletion of unexplained-money additions where family savings and customary gifts remain credible.
    August 11, 2026   Case Laws Income Tax
    Employee benefit provision write-backs depend on earlier deduction treatment, while refund adjustments must first satisfy interest payable.
    August 11, 2026   Case Laws Customs
    Video recording in customs proceedings was mandated, with departmental non-compliance excused only after an unconditional apology and caution.
    August 11, 2026   Case Laws Customs
    Documented Bhutan exports support IGST refund despite missing shipping bills, while procedural penalties remain unjustified.
    August 11, 2026   Case Laws Customs
    SAFTA origin certificates remain valid despite classification mismatches where origin is undisputed and preferential-denial grounds are unproved.
    August 11, 2026   Case Laws Customs
    Interest on delayed customs-duty refunds rises to 12 per cent where binding precedent applies, without extending the allowed period.
    August 11, 2026   Case Laws Customs
    Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related penalties.
    August 11, 2026   Case Laws Customs
    Essential character at importation governs LED module classification, placing specifically covered modules under the LED lamp tariff heading.
    August 11, 2026   Case Laws Customs
    IGST classification of APIs as drugs supports the specific concessional rate despite import for testing or clinical studies.
    August 11, 2026   Case Laws IBC
    Limitation and bona fide use of personal insolvency process supported rejection of a guarantor's post-auction Section 94 application.
    August 11, 2026   Case Laws Service Tax
    Service-tax classification limits exclude employee reimbursements, deemed sales and logo display, while audit knowledge defeats extended limitation.
    August 11, 2026   Case Laws Service Tax
    CENVAT credit carry-forward permits later-quarter export refunds, while reverse-charge refund limitation runs from actual tax payment.
    August 11, 2026   Case Laws Central Excise
    CENVAT credit supported by invoices and records cannot be denied on uncorroborated statements or limited vehicle-data discrepancies.
    August 10, 2026   Notifications Income Tax
    Scientific research approval grants the specified company recognised status for tax purposes across five tax years.
    August 10, 2026   Circulars DGFT
    Interest subvention administration shifts to EXIM Bank, which will verify, settle and reimburse eligible export-credit claims from April 2026.
    August 10, 2026   Circulars Customs
    Television Set registration compliance under IS 18112:2022 is deferred, extending the compulsory implementation timeline to January 2027.
    August 10, 2026   Circulars Customs
    Single electronic customs bond enables nationwide digital coverage for multiple import, export and warehousing obligations without notarisation.
    August 10, 2026   Case Laws GST
    GST registration restoration may follow filing pending returns and clearing tax dues, interest and late fees under Rule 22(4).
    August 10, 2026   Circulars Customs
    Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mandatory.

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      Home› Highlights › GST › 2025 › April, 2025 › This
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      GST

      The AAR determined that the contract for installing terminals...

      Integrated Terminal Project Deemed Composite Works Contract, Attracts 18% GST Under Section 2(119) of CGST Act

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      GSTApril 8, 2025Case LawsAAR
      The AAR determined that the contract for installing terminals linking Western and Southern regions constitutes a composite works contract under Section 2(119) of CGST Act. The services involving transportation, freight, and insurance are inextricably linked to the overall project execution. The entire contract spans five segments but fundamentally aims to commission immovable property. Consequently, the services are classified under 'Construction Services' (SAC 9954) and attract 18% GST, negating any potential exemption claims. The ruling emphasizes the interconnected nature of the contract's components, treating transportation and related services as integral to the comprehensive works contract rather than standalone services.
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      ActsIncome Tax
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