Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
The government notifies that certain registered persons are ineligible for provisional refunds under section 54(6) of the CGST Act: those who have not completed Aadhaar authentication under rule 10B, and persons supplying specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils as per Customs Tariff classifications). Interpretation follows the First Schedule to the Customs Tariff Act. The restriction takes effect from 1 October 2025.
The government notifies that certain registered persons are ineligible for provisional refunds under section 54(6) of the CGST Act: those who have not completed Aadhaar authentication under rule 10B, and persons supplying specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils as per Customs Tariff classifications). Interpretation follows the First Schedule to the Customs Tariff Act. The restriction takes effect from 1 October 2025.
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