Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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).
Note: It is a system-generated summary and is for quick reference only.