Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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