Electronic commerce operators paying tax on specified services supplied through their platforms need not reverse input tax credit proportionately merely because they bear tax liability as deemed suppliers. This applies to restaurant services and other specified services. Tax on such specified services must be paid wholly through the electronic cash ledger, and input tax credit cannot be used for that payment. Credit relating to inputs and input services may nevertheless be used to discharge tax liability on the operator's own platform-related services.

India's international economic engagement through free trade agreements and strategic partnerships was identified as a means of sustaining economic growth amid geopolitical disruption. Economic cooperation was described as extending across defence, technology, energy, investment and trade. Nine free trade agreements were stated to have been concluded by 2026, with further trade arrangements proposed with other countries. Pursuit of free trade agreements was linked to increasing trade and to reported first-quarter GDP growth in the financial year 2026-27.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred on a designated Proper Officer for M/s Capital Foam Traders and M/s Avon Foam Centre. The authorisation operates for 120 days from issuance or until further orders. During that period, the jurisdictional Proper Officer is precluded from exercising powers under those provisions in relation to the specified taxpayers.

Foreign Portfolio Investors investing only in Government Securities are exempt from furnishing investor group details. The exemption extends beyond investments under the Fully Accessible Route to all FPIs whose investments are limited to Government Securities. Withdrawal of the concentration-limit requirement for investments through the General Route makes investor-group identification no longer relevant. Depositories, custodians and Designated Depository Participants must update their systems, and the revised framework takes effect immediately.

Books of account and quantitative stock records maintained regularly and audited should not be rejected merely by applying gross-profit rates or reasoning from earlier search-related years. Rejection and estimated trading-profit additions require specific defects or adverse evidence relating to the relevant assessment year; each year must be independently examined. Where no current-year deficiencies are identified, book results for gold and silver bullion sales should be accepted and estimated gross-profit additions deleted. Delay in filing an appeal may be condoned where the explanation, supported by affidavits, is accepted as sufficient and no defect is shown in the exercise of appellate discretion.

Under an Ex-Works contract, goods are treated as received for input tax credit purposes when the supplier hands them over at its premises to the recipient or a transporter acting on the recipient's behalf, where property in the goods passes at that point. Physical receipt at the recipient's business premises is not required for this condition. Credit remains subject to the other requirements under sections 16 and 17, including business use, and is unavailable for non-business diversion, loss, theft, destruction, write-off, gifts, or free samples.

No FEMA or RBI regulatory measure, compliance obligation, legal interpretation, or adjudicatory determination is identified. The subject matter concerns leadership, performance and entrepreneurship, with emphasis on preparation, decision-making under pressure, teamwork, recognising potential and supporting talent. Corporate success is linked with creating opportunities, contributing to society and building a lasting legacy. Zaggle is described as providing enterprise spend management, card-based financial products through banking partnerships and software offerings for corporate customers.

Co-insurance premium apportioned by a lead insurer to a co-insurer is treated as neither a supply of goods nor services where tax is paid on the entire premium paid by the insured. Insurer services to a reinsurer involving deduction of ceding or reinsurance commission are similarly excluded where tax is paid on the gross reinsurance premium inclusive of the commission. GST payments on both transactions are regularized on an as is where is basis for the period from 1 July 2017 to 31 October 2024.

Commissioner (State Tax) authorises Sh. C. L. Roy, as Proper Officer, to complete GST enforcement proceedings arising from an inspection and search initiated against M/s Swastik Plastics. The delegated process covers investigation, show-cause proceedings, adjudication, recovery and related appellate process. Powers under sections 70, 73, 7.4 and 79 are conferred for the taxpayer's tax periods from 2017-18 to 2021-22.

GST facilitation-centre allocation is corrected by substituting the table that maps each assessment circle to a designated GST Sevai Maiyam and the address of its respective Commercial Tax Office. The revised four-column framework identifies the serial number, jurisdiction area, facilitation centre and centre address. It allocates the listed assessment circles across facilitation centres serving Chennai, adjoining districts, central and western regions, and southern jurisdictions. The corrected jurisdiction-to-centre mapping takes effect from 28 January 2025.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Ram Dayal Sharma, Assistant Commissioner, as Proper Officer for M/s Aggarwal Bullion Company. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in relation to the identified taxpayer.

Artificial intelligence may accelerate anti-competitive conduct in digital markets through self-preferencing, discriminatory pricing, tying and market manipulation. Agentic AI may create particular concerns where it monitors competitors' prices and autonomously responds without direct human intervention. Competition law aims to prevent anti-competitive practices, promote competition, protect consumers and preserve freedom of trade, while allowing legitimate growth and innovation. Market dominance is not objectionable in itself; concern arises from abuse of dominance through exclusionary or exploitative practices.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Bhupendra Kumar, Assistant Commissioner, in relation to M/s UNI LIFEKIND. The conferred jurisdiction remains operative for 120 days from issuance or until further orders, whichever is earlier. During that period, the jurisdictional Proper Officer cannot exercise those powers in respect of the specified taxpayer.

Healthcare-sector development priorities seek to expand medical devices, diagnostics, digital health, research, and pharmaceutical machinery through exports, import substitution, and services growth. Free trade agreements are presented as supporting preferential market access, services opportunities, and mobility. Sectoral growth is linked to startup incubation, intellectual-property capability, international research collaboration, technology transfer, and joint ventures. Healthcare self-reliance requires indigenous equipment, critical components, resilient supply chains, shared testing and certification infrastructure, and uncompromising quality standards.

Medical value tourism is proposed to expand through trained caregivers, transparent treatment packages, ethical hospital practices, seamless reimbursement and cashless-payment systems, telemedicine, and verified hospital participation. International patients are intended to receive care through accredited quality systems, supported by interpreters, global outreach, and coordinated healthcare networks. Expansion beyond metropolitan areas must maintain equivalent high-quality care for domestic and foreign patients without discrimination. Certification systems are expected to remain professionally independent and free from unethical influence.

Foreign exchange market conditions caused the rupee to depreciate against the US dollar despite support from FCNR dollar inflows and a softer dollar. Rising crude oil prices, weak domestic equities and global headwinds constrained gains. The outlook remained dependent on foreign inflows, dollar movements, crude prices, market sentiment and inflation data, with geopolitical tensions capable of increasing pressure on the currency.

Powers under sections 69, 70, 71, 73 and 74 of the Delhi Goods and Services Tax Act, 2017 are conferred upon Sh. Hemant Kumar, GSTO, as Proper Officer for M/s Global Star Auto LLP. The taxpayer-specific conferral operates for 120 days from issuance or until further orders, whichever is earlier. During this period, the jurisdictional Proper Officer cannot exercise powers under those provisions in relation to the specified taxpayer.

Reverse charge applies to services supplied by a director only when rendered in the capacity of director. Personal-capacity supplies, including renting immovable property to the company or body corporate, are outside reverse charge. Food or beverages supplied independently in cinema halls through stalls, kiosks, counters, or restaurants constitute restaurant service. Where cinema tickets and food or beverages are bundled as a composite supply, the entire supply is taxable at the rate applicable to cinema exhibition as the principal supply.

Full payment of excise duty and interest before issuance of a show-cause notice precludes penalty under Section 11AC. Personal penalty on a director under the Central Excise Rules requires a finding that the director physically dealt with excisable goods while knowing or believing them to be liable to confiscation. Without that finding, and where the company-level penalty conditions are not established, personal penalty is unsustainable. The requirements for both company and individual penalties must therefore be independently satisfied.

Uncooked or unfried extruded snack pellets and fish soluble paste attract GST at 5% from 27 July 2023, while ready-to-eat extruded snack pellets remain taxable at 18%. Supply of raw cotton by agriculturists to registered cooperatives is taxable at 5% under the reverse charge mechanism. Imitation zari thread or yarn attracts GST at 5%, and goods under HSN heading 9021 attract GST at 5%, except nil-rated hearing aids. Specified past-period issues are regularised on an "as is" basis, with no refunds where GST has already been paid.