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    <title>RECENT DEVELOPMENTS IN GOODS AND SERVICES TAX</title>
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    <description>Recent external tariffs pose near term risks to IGST and cross border receipts though domestic consumption underpinned modest year on year gross GST growth offset by sharply higher refunds. Kerala has launched a pilot faceless adjudication scheme enabling online hearings and electronic submissions through the GST portal. Parliamentary clarification states services by apartment associations to members are exempt up to a maintenance threshold, become taxable above it, and that associations below registration thresholds need not register; taxpayers may pay due tax with no or reduced penalty within prescribed timeframes.</description>
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