GST rate changes for specified services and new input tax credit restrictions effective 22 Sept 2025 and 1 April 2025. Amendments substitute central tax rates for specified services and add provisos restricting input tax credit where credit on goods or services used in supplying the service has not been taken, revise schedule entries for transport, rental, postal/courier/delivery, job work and other services, and insert definitions for goods transport agency exclusions, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter; further explanatory notes on 'premises' and registration amendment are added effective 1 April 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rate changes for specified services and new input tax credit restrictions effective 22 Sept 2025 and 1 April 2025.
Amendments substitute central tax rates for specified services and add provisos restricting input tax credit where credit on goods or services used in supplying the service has not been taken, revise schedule entries for transport, rental, postal/courier/delivery, job work and other services, and insert definitions for goods transport agency exclusions, recognised sporting event, handicraft goods, mode of transport, and multimodal transporter; further explanatory notes on "premises" and registration amendment are added effective 1 April 2025.
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