Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
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The government, exercising powers under the Integrated Goods and Services Tax Act, amends Notification No. 3/2017 by substituting "18%" for the existing entry in column (4) against serial number 1 in the notification's table, thereby imposing an 18% IGST rate on the specified inter-State supplies related to petroleum or coal bed methane operations; the amendment, made on the Council's recommendation, takes effect on 22 September 2025.
The government, exercising powers under the Integrated Goods and Services Tax Act, amends Notification No. 3/2017 by substituting "18%" for the existing entry in column (4) against serial number 1 in the notification's table, thereby imposing an 18% IGST rate on the specified inter-State supplies related to petroleum or coal bed methane operations; the amendment, made on the Council's recommendation, takes effect on 22 September 2025.
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