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.

The 6 per cent schedule separately covers biodiesel other than biodiesel supplied for blending with High Speed Diesel and introduces renewable energy devices and their parts. For bundled supplies of these goods with the specified taxable service, deemed valuation applies: 70 per cent of gross consideration is treated as goods value and 30 per cent as service value. The 9 per cent schedule adds mineral ores and concentrates, plastic scrap, printed matter, and railway or tramway equipment, while the 14 per cent schedule adds specified carbonated fruit beverages.

The substituted Schedule entry for tariff heading 1209 covers seeds, fruit and spores of a kind used for sowing. An explanation confines the entry by excluding seeds intended for any use other than sowing, so coverage turns on intended use as sowing. Seeds meant for another purpose fall outside the entry. The revised Schedule treatment comes into force on 1 October 2021.

Goa GST reverse-charge treatment applies to supplies of specified essential oils other than citrus-fruit oils, including peppermint, spearmint, water-mint, horsemint and bergamot oils, when an unregistered person supplies them to a registered person. The supplier category is confined to unregistered persons and the recipient category covers registered persons, with the registered recipient bearing the tax obligation under the reverse-charge framework. The category takes effect on 1 October 2021.

State tax on specified COVID-19 medicines classified under Chapter 30 receives a partial exemption, limiting tax to nil for Tocilizumab and Amphotericin B, and to 2.5% for specified other medicines. The exemption applies only to named goods under the listed classification, exempts tax levied beyond the prescribed rate, and operates from 1 October 2021 through 31 December 2021, inclusive.

The rate entry is amended to cover unit-container food preparations intended for free distribution to economically weaker sections under government-approved programmes, and supplies of Fortified Rice Kernel (Premix) for ICDS or similar approved schemes. The corresponding entry in column (4) replaces "food preparations" with "goods". The changes apply from 1 October 2021.

Goa SGST exemption coverage is expanded to satellite launch services supplied by the Indian Space Research Organisation, Antrix Corporation Limited, or New Space India Limited. Such services are subject to nil central and State tax rates under the relevant exemption table. The exemption takes effect from 16 October 2020.

Government of Goa waives the portion of late fee payable for delayed furnishing of FORM GSTR-10 that exceeds two hundred and fifty rupees. The waiver applies to registered persons who failed to furnish the return by its due date but furnish FORM GSTR-10 between 22 September 2020 and 31 December 2020. Late fee remains payable up to the stated cap.

Time limit for furnishing FORM GSTR-8 for December 2024 is extended until 12 January 2025 for statements reporting outward supplies of goods or services or both effected through e-commerce operators. The extension applies only to the December 2024 statement, operates with the prescribed GSTR-8 filing procedure, and is deemed effective from 10 January 2025.

The time limit for furnishing FORM GSTR-7 for December 2024 is extended until 12 January 2025 for registered persons required to deduct tax at source. The extension applies to the monthly return prescribed for tax deductors and is deemed effective from 10 January 2025.

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 GST reimbursement applies to SGST paid by cinema exhibitors on admission to 'CHHAAVA' during the eligible period, provided the benefit is passed to viewers. Exhibitors must maintain existing ticket prices and seating classes, issue invoices showing CGST and SGST, file GST returns, and remit the full tax payable. SGST must not be collected from viewers, and eligible tickets must bear the required non-collection endorsement. Claims require ticket-sale, tax-payment and return records, proof of non-collection, and compliance certifications.

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.

Territorial jurisdiction for trial of offences punishable under section 4 of the Prevention of Money-laundering Act, 2002 is revised under section 43(1), following consultation with the Chief Justice of the High Court of Himachal Pradesh. The Additional Sessions Judge (CBI), Shimla, is designated for trials concerning Shimla, Kinnaur, Solan and Sirmaur at Nahan, replacing the previous court and territorial-area specification.

Section 128A GST amnesty applications filed online in Form GST SPL-01 or Form GST SPL-02 are initially assigned in a round-robin manner irrespective of local jurisdiction. The State Administrator must reassign applications to the ward having local jurisdiction over the applicant taxpayer. Ward Deputy Commissioners, with STO ward in-charges, must distribute applications equitably among STOs and ASTOs, maintain offline allocation records, undertake the exercise at least on alternate days, and monitor time-bound processing and disposal in accordance with GST legal provisions and written instructions.

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.