NOTIFICATIONS BY GOVERNMENT COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATION UNDER THE TAMIL NADU GOODS AND SERVICES TAX RULES, 2017. [G.O. Ms. No. 166, Commercial Taxes and Registration (B1), 31st December 2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049.] No. II(2)/CTR/1099(e-11)/2018. In exercise of the powers conferred by Section 128 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu, on the recommendation... ... ...

SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER For the Appellant : Shri Madhur Agarwal For the Respondent : Shri Anil Sant ORDER Per Bench 1. This is a batch of four appeals pertaining to Assessment Years 2006-07 to 2008-09 consisting of (a) two appeal filed by Nokia of America Corporation as a successor of Alcatel USA Sourcing LP (AALFA9998A) for Assessment Years 2006-07 & 2007-08 and (b) two appeal filed by Nokia of America Corporation as a ... ... ...

Government of India Ministry of Commerce & Industry Department of Commerce Directorate General of Foreign Trade Vanijya Bhawan, New Delhi Public Notice No. 39/2026-27 Dated: 06th November, 2026 Subject: - reg. In exercise of the powers conferred under paragraphs 1.03 and 2.04 of the Foreign Trade Policy (FTP), 2023, and in continuation of Public Notice No. 19/2026-27 dated 09.07.2026, the Director General of Foreign Trade (DGFT) hereby invites fresh applications for allo... ... ...

The waiver covers late fees payable under Section 47 for registered persons who failed to furnish outward-supply details in Form GSTR-1 by the applicable due date. It covers details for the months or quarters from July 2017 to September 2018. To qualify, registered persons must furnish the relevant details in Form GSTR-1 between 22 December 2018 and 31 March 2019.

Supplies of goods, services or both between persons specified in clauses (a) to (d) of section 51(1) of the Tamil Nadu Goods and Services Tax Act, 2017, are excluded from the application of Tamil Nadu GST Notification No. II(2)/CTR/823(a-1)/2018, dated 13 September 2018. The exclusion applies where both the supplier and the recipient belong to the specified statutory categories.

Bilateral trade, investment and technological cooperation between India and Hungary were the focus of ministerial meetings and business engagements during a visit to Hungary from 4 to 6 November 2026. A meeting with Hungary's Minister of Science and Technology explored collaboration in emerging technologies, research and innovation between industries and research institutions. The accompanying Indian business delegation interacted with Hungarian trade and investment organisations and held business-to-business meetings with Hungarian companies to explore trade, investment and commercial opportunities.

Rooftop solarisation covers all 2,576 buildings identified as feasible among 4,144 buildings of organisations under the Department of Financial Services' administrative control. Fully commissioned solar photovoltaic plants provide an aggregate installed capacity of 61.50 MW. Feasibility assessments considered roof-access rights, building ownership, shadow profiles and load-bearing parameters. The Department received the PM Surya Ghar Excellence Award, second position in the category for maximum buildings solarised by central ministries and departments, on 5 November 2026.

Special Economic Zone units are added to the categories of registered persons exempt from issuing e-invoices under the Tamil Nadu Goods and Services Tax framework. The exclusion operates alongside the existing categories identified by reference to other sub-rules. The monetary figure in the e-invoicing framework is increased from one hundred crore rupees to five hundred crore rupees.

References concerning the constitution of the Tamil Nadu State-level Screening Committee on Anti-profiteering are corrected to identify the applicable Tamil Nadu goods and services tax rules in place of the corresponding Central rules. In lines 3 and 6, the Tamil Nadu Goods and Services Tax Rules, 2017 replace references to the Central Goods and Services Tax Rules, 2017. In line 4, the Tamil Nadu Goods and Services Tax (Fourth Amendment) Rules, 2020 replace the Central Goods and Services Tax (Fourth Amendment) Rules, 2020.

Contractual reimbursement of service tax paid during work execution was not finally adjudicated. The claimant may submit a fresh representation supported by documents, and the respondent must decide it after verification and a hearing within two months. If the claim is found genuine, the respondent must pay it within one month thereafter.

Eligible goods suppliers may obtain e-commerce warehouse-based registration where they have no physical presence, using the same Permanent Account Number as an existing registration, subject to the output tax liability condition and operator consent. Applications require home-State registration details and, where not completed earlier, biometric Aadhaar authentication, document verification and physical verification. Warehouse changes require an amendment application and operator consent; specified failures to amend or cancellation of the home-State registration can result in deemed cancellation. Registration amendments generally require an application within fifteen days, with principal-place changes subject to examination and deemed amendment where the officer does not act within the applicable period.

The e-invoice schema under rule 48 of the Tamil Nadu Goods and Services Tax Rules, 2017 is replaced by Form GST INV-1, effective on publication in the Official Gazette. The Invoice Registration Portal generates the IRN in response to a registration request; the supplier need not populate it in the request, but an e-invoice is valid only when it has an IRN. Supplier and recipient information is mandatory. At least one item detail must be reported. For taxable supplies, either IGST or CGST together with SGST or UTGST is reported. E-way bill details are optional, but transportation distance is mandatory when that section is selected.

Specified transactions under Odisha's GST framework are expanded to include supplies of goods or services, or both, received from an unregistered person where tax is payable by the recipient on a reverse charge basis, and imports of services. Supplies of goods or services, or both, to a registered person and supplies for export continue to be included.

Taxable income of an unregistered charitable institution is computed after accounting for relevant expenditure claimed under section 57 of the Income-tax Act, 1961, and permissible inter-head adjustments. Activity-wise surpluses and deficits are to be adjusted in the computation, rather than treating gross receipts as taxable income. These adjustments affect the institution's taxable income.

Registered concessionaires supplying operation and maintenance services to a concessioning authority during the concession period must pay Odisha State tax on the amount charged or debited from the escrow account towards operation and maintenance expenses they incur. The tax is payable in the tax period in which those expenses are charged or debited, and the escrow account must be maintained in accordance with the concession agreement.

Charitable exemption under section 11 cannot be denied solely because an entity is neither a trust nor a company registered under section 25 of the Companies Act, 1956. The commercial-activity proviso to section 2(15) depends on the dominant purpose and nature of the activities; incidental receipts or surpluses do not by themselves convert charitable activity into trade, commerce or business. Exemption remains available for the railway infrastructure activities: government-funded projects served the public benefit without a profit markup, administrative charges covered overheads, and interest on temporarily deposited funds was applied to the projects.

Each courier must provide prescribed information for all bills of entry and shipping bills filed at the Sahar Courier Terminus to the custodian in physical form and Microsoft Excel format on the day of clearance, but no later than the next working day. The custodian must verify and compile the data before submission to the Deputy Commissioner, Courier Cell. Import information includes IGST and compensation cess paid; export information includes the payment or bond status, invoice details and export general manifest particulars.

Delivery services are specified under Odisha's GST framework for electronic commerce operators, other than postal and courier services. The specified category excludes services supplied through an electronic commerce operator where the supplier is liable for registration under section 22(1) of the Odisha Goods and Services Tax Act, 2017. The replacement takes effect on 1 November 2026.

Joinder in marital status suits may extend to persons without a present or direct interest where their participation assists complete adjudication; property litigation ordinarily requires a direct interest. Declaratory relief under section 42 of the Specific Relief Act is discretionary, and courts may require proof of admitted facts rather than grant a declaration automatically. Under section 43, a declaration of status binds the parties and persons claiming through them, including privies in blood. Its binding effect is distinct from res judicata, and it is not a judgment in rem.

Taxable services supplied to a Special Economic Zone developer or unit for authorised operations are exempt from service tax under Section 26 of the Special Economic Zones Act, irrespective of where the services are rendered. Section 51 gives the Act overriding effect over inconsistent laws, and no separate notification under the Finance Act is required for the exemption. Car hire services supplied to a Special Economic Zone unit for authorised operations qualify for the exemption.