Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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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