Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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