Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Notification amends the Integrated Goods and Services Tax (IGST) rate schedule per Council recommendations, effective mostly 22 September 2025 (with some explanatory changes effective 1 April 2025). Multiple service rates are revised-several items raised from 12% to 18%, certain transport/multimodal, renting of goods carriage, specified job-work, beauty/well-being and delivery/postal/courier/local delivery services set at 5%, job-work for diamonds at 1.5%, and specified items at 40%. Several entries impose conditional input tax credit restrictions and carve-outs. New or clarified definitions (e.g., goods transport agency, multimodal transporter, mode of transport, recognised sporting event, handicraft goods) are inserted.
Notification amends the Integrated Goods and Services Tax (IGST) rate schedule per Council recommendations, effective mostly 22 September 2025 (with some explanatory changes effective 1 April 2025). Multiple service rates are revised-several items raised from 12% to 18%, certain transport/multimodal, renting of goods carriage, specified job-work, beauty/well-being and delivery/postal/courier/local delivery services set at 5%, job-work for diamonds at 1.5%, and specified items at 40%. Several entries impose conditional input tax credit restrictions and carve-outs. New or clarified definitions (e.g., goods transport agency, multimodal transporter, mode of transport, recognised sporting event, handicraft goods) are inserted.
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