Prior GST clarifications concerning secondary or post-sales discounts are withdrawn ab initio under the Goa Goods and Services Tax Act, 2017. The withdrawal follows representations raising apprehensions about their implications and is intended to secure uniform implementation across field formations. It removes the operative effect of the earlier guidance from its original date of issue and precludes reliance on those clarifications.

Enforcement under the Narcotic Drugs and Psychotropic Substances Act, 1985 targeted drug trafficking through intelligence-led interceptions of cannabis, charas/hashish, cocaine and amphetamine consignments. More than 845 kg of contraband was seized across rail, road and airport transit points, with 15 persons arrested. Operations addressed cross-border and domestic movement, including concealment in clothing, baggage, commercial cargo, consumer-product containers and textiles, and extended to a receiver and organiser linked to amphetamine trafficking.

Industrial-relations engagement addresses strike action seeking a five-day banking week and withdrawal of the Performance Linked Incentive scheme. The scheme has been kept in abeyance, while conciliation continues on the five-day workweek demand. Employees are urged to resolve issues through dialogue and maintain uninterrupted banking services. Workforce measures include revised pay scales, welfare benefits, streamlined recruitment and promotions, improved transfers, pension-related benefits, medical insurance, disability-related allowances, and early negotiations for the next Bipartite Settlement.

The cooperative framework supports preventive drug-awareness campaigns, youth-empowerment initiatives and community outreach programmes through value-based education, awareness of harms associated with narcotic drugs and psychotropic substances, and information on counselling, recovery and treatment avenues. Activities include seminars, workshops, exhibitions, rallies, competitions and digital awareness initiatives, with focus on educational institutions, rural communities and youth. Activities remain voluntary, educational, inclusive and non-regulatory, and participating volunteers cannot perform enforcement, investigation or policing functions.

Entry 41 covers upfront consideration for leases of at least thirty years of industrial plots or financial-business infrastructure, subject to use for industrial or financial activity. For IT/ITeS leases in a State-declared industrial IT park, relevant considerations include the State industrial-area declaration, lease restrictions to IT/ITeS use, and limited ancillary commercial facilities. The absence of a CGST definition leaves the scope of industrial activity dependent on State classification, with uncertainty about broad non-industrial uses within declared areas.

The Index of Core Industries (ICI), using base year 2022-23, records a provisional overall index of 119.2 for August 2026, representing year-on-year growth of 4.8 per cent against August 2025. The July 2026 overall index has been finalised at 120.8 in place of its provisional value of 121.2, with the associated year-on-year growth revised from 5.4 per cent to 5.0 per cent. August 2026 data remain provisional.

Payment services in or from an IFSC require authorisation of an IFSC-incorporated company, subject to eligibility, fit-and-proper, financial-soundness, infrastructure, governance and user-protection assessment. Authorised providers must maintain prescribed net worth, appoint a nodal bank, commence operations within the permitted period, and notify material changes. They must safeguard applicable funds through segregated escrow or other permitted arrangements, comply with anti-money laundering, counter-terrorist financing and know-your-customer requirements, protect information systems, give clear user disclosures, operate grievance mechanisms, and retain transaction and compliance records.

From 20 October 2026, the India-New Zealand Free Trade Agreement applies duty-free treatment to all tariff lines covering Indian exports to New Zealand, while preserving exclusions for sensitive Indian agricultural products. Market access for New Zealand apples, kiwifruit, and Manuka honey remains subject to tariff rate quotas, minimum import prices, seasonal windows, and safeguards. Services commitments, mobility routes, investment facilitation, agricultural cooperation, and recognition of specified international inspection approvals form further components.

For licences already issued with non-standard UQCs, the electronic system permits Shipping Bill filing despite a UQC mismatch until 30 October 2020. Exporters must declare standard UQCs in the Shipping Bill item table, while stating quantity in the licence table according to the UQC specified in the licence. The relaxation is limited to licence Shipping Bills filed within the specified period.

ITC claimed in GSTR-3B for February to August 2020 must be cumulatively reconciled with eligible supplier-uploaded invoices and debit notes reflected up to the September 2020 GSTR-1 due date. Aggregate ITC for those months cannot exceed 110% of the cumulative eligible uploaded credit, while remaining subject to statutory ITC eligibility conditions. Excess credit identified on reconciliation must be reversed in Table 4(B)(2) of the September 2020 GSTR-3B; non-reversal is treated as ineligible ITC in September 2020.

Relevant orders issued by the Adjudicating Authority and Appellate Authority under the Prevention of Money Laundering Act, 2002 were to be supplied to the petitioner through counsel within two weeks, without prejudice to the respondent's rights and contentions. Upon receipt, the petitioner could pursue remedies available in law. The writ petition was disposed of on that limited basis.

Eligible registered persons seeking the 3% central-tax composition option may file Form GST CMP-02, using the specified supplier category, up to 30 September 2019 rather than 31 July 2019. The revised timetable retains the obligation to furnish Form GST ITC-03 under applicable composition-rule requirements for persons opting for this composition treatment.

Interest earned by a co-operative credit society on fixed deposits with nationalised or scheduled banks may qualify as business income eligible for deduction under Section 80P(2)(a)(i) where the deposits form part of operational funds used in providing credit facilities to members. The decisive distinction is whether the deposits are connected with the society's business activity. Interest on business-related deposits is attributable to that activity, whereas interest from surplus funds not required for business purposes is assessable as income from other sources under Section 56.

Specified premises are classified from 1 April 2025 by the preceding financial year's hotel-accommodation transaction value or by a premises-specific opt-in declaration. Restaurant services at specified premises attract GST at 18% with input tax credit; those outside attract GST at 5% without input tax credit. Registered suppliers may opt in or opt out through prescribed declarations, while registration applicants may declare new premises within the stipulated period after registration acknowledgement. Classification remains fixed for the financial year, declarations generally continue until opt-out, and separate declarations are required for each premises.

Explanation to concessional-rate entry 3(vi) excludes activities or transactions undertaken by Government and local authorities from the meaning of "business" for that entry. Inserted within one year under section 11(3) of the Goa GST Act, the explanation is treated as forming part of the entry from its inception on 21 September 2017. A stated later commencement date does not alter that operation.

MDR on specified UPI transactions, if introduced, would ordinarily be a payment-processing charge collected from or deducted from the merchant's settlement, without necessarily creating a separate customer charge. GST, where applicable, would generally apply to the separate payment-processing or acquiring service and not to the amount transferred through UPI. The ultimate burden may be absorbed, renegotiated or reflected in prices. Eligible registered persons may claim input tax credit on GST charged on the service if statutory conditions are met, while composition taxpayers, unregistered persons and persons making exempt supplies may face unrecoverable costs.

MDR on specified P2M UPI payments is treated as consideration for a separate payment-processing service. GST at 18% applies to the MDR actually charged, rather than directly to the underlying supply or the GST in the customer invoice, although MDR may be calculated on the gross payment. A registered merchant making taxable supplies may claim input tax credit on GST paid on MDR where the service is used for business and normal eligibility, documentation and credit restrictions are satisfied; exempt, composition and unregistered merchants may bear that GST as cost.

Input tax credit mismatch adjudication requires verification of invoice-wise evidence before confirming GST demands. Where credit claimed in Form GSTR-3B is absent from Form GSTR-2A, the proper officer must examine tax documents, receipt of goods or services, supplier payment including tax, required reversals, and the time limit for availing credit. Taxpayers must furnish requested information, while adjudication must consider reconciliations, follow binding circular-based verification requirements, and provide personal hearing.

Cash disbursement of a sanctioned GST refund is required where permanent business closure and surrender or cancellation of registration make re-credit of input tax credit in the Electronic Credit Ledger unusable. Although the normal refund mechanism releases only the cash-paid component in cash and re-credits the ITC-debited component, that mechanism presumes a going concern with future tax liabilities. Where the ledger has become non-functional, no statutory prohibition prevents payment of the sanctioned amount in cash or to the taxpayer's bank account, with applicable interest in accordance with law.

Time-extension charges under development lease deeds were examined for classification as corporate insolvency resolution process costs where homebuyers continued a stalled housing project through a Committee of Creditors-approved Pool and Build mechanism. The charges were characterised as penal consequences of the developer's delay rather than costs incurred by the resolution professional for project continuation. Their inclusion would transfer the defaulting developer's liability to homebuyers and the resolution applicant. Charges, including those sought under an extended policy beyond the original three-year lease arrangement, were excluded from CIRP costs.