Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
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The central government has notified a 12% integrated goods and services tax on inter-State supplies of specified construction materials, including fly ash bricks/aggregates/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, by reference to the listed tariff headings. The notification adopts the Customs Tariff First Schedule interpretation rules and relevant GST definitions, and it takes effect on 22 September 2025.
The central government has notified a 12% integrated goods and services tax on inter-State supplies of specified construction materials, including fly ash bricks/aggregates/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, by reference to the listed tariff headings. The notification adopts the Customs Tariff First Schedule interpretation rules and relevant GST definitions, and it takes effect on 22 September 2025.
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