Rectification orders under Section 154 are appealable under Section 246A of the Income-tax Act, 1961. Rejecting an appeal by relying on Section 246, without examining the rectification claim or the taxpayer's claim for the concessional tax rate under Section 115BAB on merits, is unsustainable. Internal allocation of a faceless appeal to the JCIT(A) rather than the CIT(A) does not prejudice the taxpayer. The first appellate authority must adjudicate the rectification and concessional-rate claims on their merits in accordance with principles of natural justice.

Section 90(2) gives a non-resident the benefit of a more favourable Double Taxation Avoidance Agreement rate over domestic tax provisions. Section 206AA, which prescribes higher tax deduction where PAN is not furnished, operates procedurally and does not override that treaty protection. Accordingly, royalty and fees for technical services paid to non-residents may be subject to tax deduction at the applicable beneficial treaty rate despite the absence of PAN, rather than the higher domestic withholding rate.

GST levy on affiliation fees charged by an educational board for granting affiliation is under consideration. The challenge relies on a prior ruling that characterises affiliation as a statutory and regulatory function outside the scope of taxable supply or, alternatively, as exempt. No determination on taxability has been made. Notice was issued, and the respondents were given time to obtain instructions on the applicability of the prior ruling.

Schedule II at 6% distinguishes bio-diesel other than that supplied to Oil Marketing Companies for blending with High Speed Diesel. It adds renewable energy devices and parts for their manufacture, including biogas plants, solar power-based devices and generators, windmills and wind-operated electricity generators, waste-to-energy devices, solar lanterns or lamps, ocean or tidal energy devices, and photovoltaic cells. When these goods are supplied with other goods and services, one of which is a prescribed taxable service, goods value is deemed to be 70% of gross consideration and service value 30%.

Goa GST exemption Schedule entry for tariff heading 1209 covers seeds, fruit and spores of a kind used for sowing. The exemption is confined to seeds intended for sowing and excludes seeds meant for any other use. The substituted entry takes effect from 1 October 2021.

Reverse-charge GST liability is extended to supplies of specified essential oils, other than citrus-fruit oils, by unregistered suppliers to registered recipients. The covered oils include peppermint oil and other mint oils, namely spearmint oil, water mint oil, horsemint oil and bergamot oil. Registered recipients become subject to the applicable reverse-charge mechanism from 1 October 2021.

Goa grants a time-bound concessional State tax exemption for specified COVID-19 medicines classified under Chapter 30. State tax is nil for Tocilizumab and Amphotericin B, while a concessional rate of 2.5% applies to Remdesivir, Heparin, Itolizumab, Posaconazole, Infliximab, Bamlanivimab and Etesevimab, Casirivimab and Imdevimab, 2-Deoxy-D-Glucose, and Favipiravir. The concessional treatment operates from 1 October 2021 through 31 December 2021, inclusive.

The table entry at serial number 1 is substituted to cover food preparations put up in unit containers for free distribution to economically weaker sections under government-approved programmes, and Fortified Rice Kernel (Premix) supplied for ICDS or similar approved schemes. Corresponding conditions replace "food preparations" with "goods" wherever occurring. The amendment takes effect on 1 October 2021.

Entry 19C under service classification 9965 grants a nil GST rate for satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited, or New Space India Limited. The exemption is supplier-specific, contains no listed condition, and is deemed operative from 16 October 2020 within the Goa GST rate schedule.

Late-fee liability for delayed furnishing of FORM GSTR-10 is waived to the extent it exceeds two hundred and fifty rupees for eligible registered persons. Eligibility applies where a registered person failed to furnish FORM GSTR-10 by its due date but furnishes it during the period from 22 September 2020 to 31 December 2020. The waiver operates in respect of late fee payable for the delayed return filing.

FORM GSTR-8 filing time limit for e-commerce operators is extended for the December 2024 statement until 12 January 2025. The statement contains details of outward supplies of goods, services, or both effected through the operator. The revised time limit is deemed effective from 10 January 2025.

Time limit for furnishing FORM GSTR-7 for December 2024 was extended until 12 January 2025 for registered persons required to deduct tax at source. The extension applies to the return required under the Goods and Services Tax framework for tax deductors.

Proceedings for omission to produce documents require an intentional failure by a person legally bound to produce a specified document or electronic record. A written production order must identify the document or thing required and specify the time and place for production. Notices seeking information about an individual's whereabouts, an unserved purported production notice lacking those particulars, and attendance notices that do not require document production do not disclose the necessary basis for an omission offence. On those facts, the proceedings were legally misconceived and unsustainable.

State Goods and Services Tax paid on admission or entry for exhibition of the film 'CHHAAVA' in Goa from 21 February 2025 through 31 May 2025 is eligible for reimbursement by the State Government. Exhibitors must retain existing ticket prices and seating patterns, remit applicable CGST and SGST through GST returns, and not collect the SGST component from viewers. Tickets must carry the prescribed non-collection endorsement. Claims require proof of tax payment, ticket sales, non-collection of SGST and compliance with the reimbursement conditions.

Service-tax summons may be issued by a Senior Intelligence Officer acting as Superintendent of Central Excise, because Central Excise summons powers apply to service-tax matters. Criminal liability for summons non-compliance, however, requires an intentional breach of a precise legal obligation. A general reference to documents, without identifying documents required for production, does not establish intentional non-production under the IPC. Intentional non-attendance is likewise not established where responses to summons, appearance before the investigating officer, and willingness to cooperate negate deliberate avoidance. Statutory authority to issue summons alone cannot sustain criminal process for unspecified document demands or unintentional non-appearance.

PSICs must be generated and issued within two days of inspection, with system access confined to that period and uploading required from the inspection location or country. A one-time seven-day transitional relaxation permits recognised Pre-Shipment Inspection Agencies to clear backlog certificates for inspections completed before 25 August 2026 where system restrictions prevented issuance. Other PSIA/PSIC requirements remain unchanged.

Judicial designation and territorial coverage under the Prevention of Money-laundering Act, 2002, for Himachal Pradesh are revised through substitution of the first entries in columns (3) and (4) against serial number 9. The entries identify the Additional Sessions Judge (CBI), Shimla, and cover Shimla, Kinnaur, Solan, and Sirmaur at Nahan. The change is confined to these judicial office and district coverage particulars.

Online Form GST SPL-01 and SPL-02 applications are initially allocated through a round-robin system to officers with the Recovery Officer role, without regard to the applicant taxpayer's local jurisdiction. The State Admin must retrieve applications and reassign them to the Deputy Commissioner responsible for the relevant ward. The Deputy Commissioner, with the ward in-charge STO, must equitably allocate applications among available STOs and ASTOs, maintain allocation records, and monitor timely processing and disposal under applicable GST legal provisions and written administrative guidance.

Central excise exemption table entry in column (4) against serial number 2 is substituted with "Nil" under the statutory exemption-making power. The revised entry takes effect on publication in the Official Gazette and further amends the principal central excise exemption framework issued on 26 March 2026, concerning miscellaneous central excise exemptions.

GST treatment of vouchers in Goa is to be implemented consistently with the central GST clarification addressing various issues concerning vouchers. The clarification applies mutatis mutandis under the Goa Goods and Services Tax Act, 2017, with changes necessary for the State GST framework. It is intended to secure uniform implementation of voucher-related GST treatment, and implementation difficulties may be brought to the Commissioner of State Taxes.