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    October 19, 2026   Case Laws Income Tax
    Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
    October 19, 2026   Case Laws Income Tax
    Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.
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    Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
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    Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representa...
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October 19, 2026   Case Laws Income Tax
Profit-element additions for non-genuine metal purchases apply where related sales are undisputed, reducing the purchase-based addition.
October 19, 2026   Case Laws Income Tax
Residual profit split method bars a second entity-level margin adjustment for the same integrated services transaction.
October 19, 2026   Case Laws Income Tax
Construction Cost Evidence for Flat Sales Requires Capital-Gains Recalculation While Reassessment Remains Valid After Proper Notice
October 19, 2026   Case Laws Income Tax
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expenditure remains allowable.
October 19, 2026   Case Laws Customs
Speaking-order requirements protect importers where reassessment changes classification and value without proven grounds or procedural fairness.
October 19, 2026   Case Laws Customs
Intermediary liability for concealed imports requires proof of knowledge or participation; mere introductions cannot support abetment penalties.
October 19, 2026   Case Laws IBC
CIRP appeal authority: Suspended directors cannot cure an incompetent corporate debtor appeal through amendment after limitation expires.
October 19, 2026   Case Laws Money Laundering
Proceeds-of-crime nexus remains essential before later asset dealings can support money-laundering allegations and continued pre-trial detention.
October 19, 2026   Case Laws Money Laundering
PMLA anticipatory bail conditions require personal cooperation and cannot be met where proceeds-of-crime investigation remains ongoing.
October 19, 2026   Case Laws Money Laundering
PMLA attachment preservation allows housing redevelopment while replacement flat and all related accruals remain subject to attachment.
October 19, 2026   Case Laws Money Laundering
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.
October 19, 2026   Case Laws Service Tax
Intermediary services in overseas film-production arrangements fall outside India's taxable territory, eliminating reverse-charge tax where representatives merely facilitate procurement.
October 18, 2026   Notifications Customs
Preferential tariff concessions for New Zealand-origin imports apply subject to origin proof, specified customs rates, and tariff quota conditions.
October 18, 2026   Notifications SEZ
IFSC fund and leasing Units face revised SEZ space, commencement, renewal, and shared-office compliance requirements
October 18, 2026   Notifications Labour laws
Pensionable wage ceiling replaces centrally specified sum under Employees' Pension Scheme, with corresponding change to the first proviso.
October 18, 2026   Notifications Customs
Customs tariff values for edible oils, precious metals, brass scrap and areca nuts are revised for import valuation.
October 18, 2026   Notifications SEBI
Continuing debt securities listing requires newly listed issuers to list all later non-convertible debt securities on stock exchanges.
October 18, 2026   Notifications SEBI
REIT unitholder voting shifts to votes cast, with depository receipts authorised and dissenting sponsor-exit protections required.
October 18, 2026   Notifications SEBI
InvIT unitholder voting now requires supermajority support among votes cast, with related-party votes excluded for relevant transactions.
October 18, 2026   Notifications SEBI
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution and preserve fund property.

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Home › Highlights › GST › 2025 › June, 2025 › This
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GST

AAR ruled on GST classification for veterinary and agricultural...

Veterinary and Agricultural Services Taxed Differently: Marketing Commissions and Lab Tests Face GST, Healthcare Advice Exempted

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GST June 14, 2025 Case Laws AAR
AAR ruled on GST classification for veterinary and agricultural services. The ruling determined that commission charges for marketing and selling birds are not exempt under Service Accounting Code 9986, but classified under Heading 996111. Veterinary services provided by the company, including diagnostic and healthcare advice to livestock, qualify for GST exemption under Entry 46 of Notification 12/2017. Laboratory testing services were classified under SAC 998346 and do not receive GST exemption. The decision clarifies that the services are primarily commercial wholesale trade activities rather than direct agricultural support services, thus impacting their tax treatment.
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Acts Income Tax
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