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    Import policy for jewellery under CTH 7113 shifts to Restricted, with no transitional relief and limited exemptions.
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      GST proceedings on seigniorage fee/royalty for quarrying and...

      GST on seigniorage fee and royalty stayed pending Supreme Court ruling; High Court applies earlier identical order.

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      GSTApril 10, 2026Case LawsHC
      GST proceedings on seigniorage fee/royalty for quarrying and transporting minerals were not finally adjudicated on merits because the levy issue is pending before the Supreme Court. The High Court found the facts to be almost identical to an earlier case and disposed of the writ petitions on the same terms, directing that the impugned proceedings remain in abeyance and that the respondent proceed in accordance with law after the Supreme Court decision. The Court therefore declined to examine the substantive GST demand at this stage and applied the earlier identical order.

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      ActsIncome Tax