Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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