Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The central government, on council recommendation, issues a notification superseding the 2017 rate schedule to prescribe IGST rates for inter-State supplies of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% as set out in Schedules I-VII respectively. The notification enumerates detailed tariff headings and descriptions for each rate, defines terms (e.g. "unit container", "pre-packaged and labelled") and adopts Customs Tariff interpretation rules; it is issued under powers conferred by the IGST and CGST Acts.
The central government, on council recommendation, issues a notification superseding the 2017 rate schedule to prescribe IGST rates for inter-State supplies of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% as set out in Schedules I-VII respectively. The notification enumerates detailed tariff headings and descriptions for each rate, defines terms (e.g. "unit container", "pre-packaged and labelled") and adopts Customs Tariff interpretation rules; it is issued under powers conferred by the IGST and CGST Acts.
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