Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
The central government, superseding the 2017 rate notification, notifies IGST rates for inter-State supply of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% assigned by detailed Schedules listing tariff headings, descriptions and exceptions (including extensive food, chemical, pharmaceutical, metals, machinery, vehicles, textiles, jewellery, tobacco and other categories), with definitions (e.g. "pre-packaged and labelled"), interpretative rules aligned to the Customs Tariff and applicability provisions for specific supplies (including project-related supplies, assistive devices list, and taxable treatment where goods accompany services).
The central government, superseding the 2017 rate notification, notifies IGST rates for inter-State supply of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% assigned by detailed Schedules listing tariff headings, descriptions and exceptions (including extensive food, chemical, pharmaceutical, metals, machinery, vehicles, textiles, jewellery, tobacco and other categories), with definitions (e.g. "pre-packaged and labelled"), interpretative rules aligned to the Customs Tariff and applicability provisions for specific supplies (including project-related supplies, assistive devices list, and taxable treatment where goods accompany services).
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