Free warranty replacement parts and repairs are treated as costs embedded in the original taxable supply, so no further GST or input tax credit reversal arises where the customer pays no separate consideration. Additional charges remain taxable. A distributor billing the manufacturer for parts or repair services makes a taxable supply to the manufacturer, while manufacturer-provided warranty parts or free customer replacements do not trigger tax or credit reversal. Credit-note adjustment for distributor-held parts requires reversal of the related input tax credit.

Punjab SGST rate schedules place specified paper or paperboard cartons, milk cans made of iron, steel or aluminium, and solar cookers in the 6 per cent Schedule II. Related 9 per cent Schedule III entries are revised to exclude or separately classify these goods, including aluminium milk cans under utensils. Agricultural farm produce supplied in packages exceeding 25 kilograms or 25 litres is not regarded as pre-packaged and labelled for the relevant classification.

Ex parte GST assessment concerning second-hand mobile phones was remitted for fresh disposal to enable substantiation of margin-based taxation under Rule 32(5) through supporting records. The claim that tax applied only to the margin on resale required factual examination. The dealer was permitted to file a reply and supporting documents, and no deposit of disputed tax was required in view of the margin-taxation contention. The assessment was set aside for reconsideration.

Where multiple e-commerce operators participate in a supply, TCS liability under section 52 depends on the operator that makes the final payment to the supplier and on whether the supplier-side operator is itself the supplier. If the supplier-side ECO is not the supplier, it must collect and remit TCS and complete related compliances when releasing payment to the supplier. If the supplier-side ECO is itself the supplier, the buyer-side ECO must collect TCS while making payment to that supplier.

Job work is limited to treatment or processing of goods belonging to another registered person and falls within item (id), attracting the prescribed 12% GST rate. Manufacturing services on physical inputs owned by others under item (iv) exclude such job work and apply where the goods are owned by persons other than registered persons. Those services attract the prescribed 18% GST rate, maintaining a distinct classification between job work and manufacturing services on unregistered persons' goods.

FY27 GDP growth projections were raised to a range of 6.9%-7.1% on stronger June-quarter activity, resilient demand, investment, consumption, exports, capital inflows and limited supply disruptions. Growth may moderate as energy costs reduce purchasing power, activity slows and weather risks persist. Policy-rate tightening is projected as an inflation response, with forecasts of a 25-basis-point increase and temporary rate rises to offset price pressures.

GST refund application filing in FORM GST RFD-01A through the common portal is available to relevant registered persons for tax periods commencing from 1 July 2017 to 30 June 2019. Each refund claim remains capped at the aggregate integrated tax or cess reported in columns 3.1(a), 3.1(b) and 3.1(c) of FORM GSTR-3B filed for the corresponding tax period.

Reverse-charge liability for passenger motor vehicle rentals with fuel included applies where a non-body-corporate supplier provides the service to a body corporate and does not issue an invoice charging GST at 12%. The body corporate recipient must discharge GST under reverse charge, while suppliers charging GST at 12% remain outside reverse charge and may avail full input tax credit. The position is clarificatory and also governs supplies during the period from 1 October 2019 to 31 December 2019.

Section 263 revision requires the assessment order to be both erroneous and prejudicial to Revenue interests. Where the Assessing Officer has sought and examined donation details, receipts, eligibility certificates and the basis for deduction, the assessment record demonstrates application of mind even if the order does not provide detailed reasons for accepting the claim. Revisionary jurisdiction cannot be used merely to order a fuller enquiry, challenge an allegedly inadequate enquiry, or substitute another possible view. As the assessment was neither erroneous nor prejudicial, revision concerning deduction for CSR donations was invalid; the revision order was set aside and the original assessment restored.

Fisheries subsidy disciplines target support linked to illegal, unreported and unregulated fishing, fishing of overfished stocks subject to rebuilding conditions, and fishing on the unregulated high seas. Members accepting the Agreement must implement and administer these disciplines and comply with notification and transparency obligations. Effective implementation depends on reliable fisheries data, monitoring and reporting systems, vessel registration, inter-agency coordination and technical capacity.

Public Sector Banks and Regional Rural Banks will function normally on Sunday, 27 September 2026, to prevent an extended interruption to public banking needs during the proposed nationwide strike. Reserve Bank approval covers full operation of branches, offices, ATM-link branches and Currency Chests, alongside measures intended to maintain uninterrupted essential banking services.

ITC differences between FORM GSTR-3B and FORM GSTR-2A for 1 April 2019 to 31 December 2021 require verification of supplier tax payment and compliance with rule 36(4) credit ceilings. Unmatched credit is capped at 20 per cent, 10 per cent, or 5 per cent of eligible reported credit for the respective operative periods. Credit beyond the applicable ceiling is inadmissible despite prescribed verification certificates. Cumulative adjustment applies for specified periods in 2020 and 2021. From 1 January 2022, ITC requires supplier reporting and communication in FORM GSTR-2B.

Administrative jurisdiction of the Additional Commissioner of State Tax (Appeals-South) and the Additional Commissioner of State Tax (Enforcement-South) extends to Kushavati District as well as South Goa District under the Goa VAT and GST frameworks. Both officers shall exercise powers and discharge duties over all subjects previously allotted to them in both districts, with effect from 1 April 2026.

Clause 4.13 of the Export and Import Policy does not provide an efficacious alternative remedy where no policy interpretation or classification question arises and the challenge concerns a circular's authority and validity. The DEPB notification granted credit for woven gents jackets, with or without lining, without the disputed value cap. A clarificatory circular imposing that cap substantively curtailed the notified entitlement and operated as an amendment. Such curtailment requires statutory authority and compliance with the prescribed amendment and notification procedure. DEPB applications for those jackets must therefore be assessed under the prevailing rules without the cap.

Rule 57R(8) barred simultaneous Modvat credit and depreciation on the specified duty component of capital goods. Where a revised income-tax assessment excludes the credit amount from the fixed-asset value, adds back excess depreciation to income, and taxes it, no double fiscal benefit remains; capital-goods credit is therefore not deniable. Where disputed credit is paid before a show-cause notice, penalties under Rules 57U(6) and 173Q and interest under Rule 57U(8) are inapplicable, eliminating consequential penal and interest liability.

For interest on wrongly availed IGST credit, the relevant balance is the combined input tax credit available under the IGST, CGST and SGST heads of the electronic credit ledger. No interest arises where that combined balance never falls below the wrongly availed amount between availment and reversal, even if the separate IGST balance falls below it. If the aggregate balance falls below that amount, utilisation and interest are limited to the shortfall. Compensation cess credit is excluded because it can be used only for compensation cess.

Aggressors injured while victims exercise private defence of person or property do not thereby acquire a corresponding right of private defence. Where the accused are established as aggressors, the occurrence takes place on land possessed by the injured person, and the defence version is inconsistent and rejected on evidence, the prosecution's failure to explain the aggressors' injuries does not invalidate the prosecution case. No right of private defence arose for the appellants, and their convictions with the aid of Section 149 of the Indian Penal Code were sustained.

Recipients of deemed export supplies may avail input tax credit while claiming refund, provided the equivalent claim is debited from the electronic credit ledger. Their undertaking must confine the claim to invoices reported in Statement 5B, limit it to input tax credit availed in the valid return, and confirm that the supplier has not claimed refund. Supplier claims continue to require the recipient's undertaking not to claim refund or avail input tax credit.

Head office input tax credit for third-party common services may be distributed through the optional Input Service Distributor mechanism or through tax invoices to concerned branch offices, subject to attribution or actual provision. Use of the Input Service Distributor mechanism requires registration. Where a branch office has full input tax credit, the invoiced value of head-office services is deemed open market value; if no invoice is issued for a particular service, a nil value may be so deemed.

Criminal review jurisdiction is confined to an error apparent on the face of the record; applications framed as clarifications, modifications, or directions cannot be used to secure a rehearing. In criminal appeals, Articles 136 and 142 permit consequential directions, including retrial before a court outside the State, where necessary to prevent miscarriage of justice. The transfer procedure under the Code of Criminal Procedure does not curtail that appellate power when the matter is already before the Supreme Court. Observations concerning prosecution conduct, investigation, and defects in the earlier trial do not determine guilt; the retrial court must independently assess the evidence on its merits.