Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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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