Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
The Health Security and National Security Cess (HSNS Cess) applies to goods notified in Schedule I of the Act, effective 1 February 2026, and requires liable persons to obtain HSNS registration and remit cess through the CBIC Taxpayers' Portal; advisory guidance on portal login, new registration, payment accounting head allocation, and declaration filing procedures has been issued and circulated to trade associations. The trade notice directs dissemination of three enclosed advisories to stakeholders and signals immediate compliance obligations for registration, payment routing, and electronic declaration filing for affected supplies.
The Health Security and National Security Cess (HSNS Cess) applies to goods notified in Schedule I of the Act, effective 1 February 2026, and requires liable persons to obtain HSNS registration and remit cess through the CBIC Taxpayers' Portal; advisory guidance on portal login, new registration, payment accounting head allocation, and declaration filing procedures has been issued and circulated to trade associations. The trade notice directs dissemination of three enclosed advisories to stakeholders and signals immediate compliance obligations for registration, payment routing, and electronic declaration filing for affected supplies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4807
Join Channel
TaxTMI 
