GST departmental appeal monetary limits bind Central tax officers but do not automatically bar adjudication of appeals below the threshold. The limits are Rs. 20 lakh for the GST Appellate Tribunal, Rs. 1 crore for the High Court and Rs. 2 crore for the Supreme Court, subject to specified exclusions. The disputed amount is calculated according to the nature of the dispute; for a composite order, relevant amounts are aggregated across the appeals or demand notices it disposes of. Specified recurring or interpretative issues may be excluded, but the Department should identify and support the applicable exclusion. Exceeding a limit does not automatically justify an appeal: its merits and the objectives of reducing litigation and providing certainty must also be considered. Non-filing under the policy does not establish acquiescence or prevent an appeal on similar issues elsewhere.

Section 129 detention requires an identifiable contravention. Where re-use of invoices and e-way bills is alleged, the revenue authority must establish with cogent evidence that the intercepted goods were previously transported under those documents. Toll records, vehicle movements and photographs are relevant, but do not alone establish the identity of the consignment or a completed earlier journey. Valid documents do not rule out re-use, and an explanation that an earlier journey involved different goods requires verification. Absence of prescribed documents at interception or expiry of an e-way bill presents a distinct issue and may attract statutory consequences. Penalties require an opportunity to be heard.

Section 151 of the Jammu and Kashmir Goods and Services Tax Act, 2017 empowers the Commissioner of State Taxes or an officer authorised by the Commissioner to direct any person, by order, to furnish information relating to any matter dealt with in connection with the Act. The order specifies the time, form and manner for furnishing the information. The Deputy Commissioners of State Taxes (Recovery) for Jammu and for Kashmir are each authorised to seek information under Section 151 to support the recovery wing and safeguard the government exchequer in relation to recovery.

The power to call for information under section 151 of the Jammu and Kashmir GST Act, 2017 is exercisable by the Additional Commissioner, State Taxes (Tax Planning, Policy and Advance Ruling), Jammu and Kashmir, and the Additional Commissioners, State Taxes (Administration and Enforcement), Jammu and Kashmir. These officials are authorized to seek any information under that provision to safeguard the interests of the government exchequer.

Receipt of export-of-service consideration in convertible foreign exchange or through repatriable rupee accounts, including Special Non-Resident Rupee (SNRR), INR Nostro and comparable accounts, satisfies the payment condition for export of services under section 2(6)(iv) of the Integrated Goods and Services Tax Act, 2017. Export receivables set off against import payables satisfy the same payment condition when the set-off complies with RBI directions. For exported goods, non-realisation of sale proceeds within the period prescribed under the Foreign Exchange Management Act, including extensions, requires deposit or recovery of the refund attributable to the unrealised amount, with applicable interest, within 30 days of expiry. Recovery under rule 96B of the West Bengal Goods and Services Tax Rules does not apply to the extent the realisation requirement is written off by the RBI or an authorised dealer bank.

The omission of rule 96(10) is clarified as effective retrospectively from 23 October 2017. Field formations are advised to deal with pending proceedings concerning the restriction in accordance with the Supreme Court's decision in Goodluck India, and corresponding treatment applies, with necessary modifications, to the omission of rules 89(4A) and 89(4B). Section 6 of the General Clauses Act, 1897, does not apply to the omission of a rule; pending proceedings can continue only where an express provision or another legal device in the statute or rules preserves them.

Section 195 of the Income-tax Act requires tax deduction from payments to non-residents only when the income is chargeable to tax in India. Receipt, accrual or deemed accrual in India is relevant to chargeability. Where foreign agents provide services abroad, have no business connection or establishment in India, and receive commission abroad, the commission is not chargeable to tax in India. No tax deduction or consequential tax demand and interest arise.

Determination of tax not paid or short paid, tax erroneously refunded, and input tax credit wrongly availed or utilised for any reason relating to financial year 2024-25 onwards is assigned to specified proper officers under subsections (1) to (12) of section 74A of the Jammu and Kashmir Goods and Services Tax Act, 2017. The assignment is made under section 2(91), subject to section 5(2) read with section 5(3).

Sublimation paper falls under heading 4809 and attracts 18% GST. Registered seaweed-extract-based bio-stimulants fall under heading 3101, with past-period disputes recommended for regularisation on an "as is where is" basis. Toy entries cover all categories under heading 9503: non-electronic toys attract 5% GST and electronic toys attract 18%, including their parts and accessories. Under the used motor vehicle margin scheme, the input tax credit restriction applies only to tax paid on procured second-hand vehicles; credit on other inputs and input services remains subject to the applicable Act.

The nodal officer must compile details of the relevant cases and submit information on the entities to CEIB regularly and in a timely manner, on a monthly basis, in the prescribed format and supported by relevant documents. The information is intended for incorporation into the NEOR Fake ITC Module. Concerned GST formations must promptly furnish the required information to the nodal officer at [email protected] for onward transmission to CEIB.

Importers, customs brokers and the trade must use only empanelled chartered engineers to assist customs officers with valuation and related work. The importer, customs house agent or trade, as applicable, must bear the fees and service charges claimed by the engineers; the department is not responsible for non-payment or short payment. Inspection must be performed by the empanelled engineer, who must submit a duly signed report in the prescribed format. A firm employing an empanelled engineer cannot send another chartered engineer in that engineer's place. Selected engineers must submit half-yearly appraisal reports for April to September by the end of October and for October to March by the end of April.

Under banks' fund transfer pricing mechanism, notional amounts or interest recorded against the activity of making a loan or advance fall within the definition of interest for the applicable GST exemption. Co-lending services provided by a non-banking financial company to a bank are taxable under GST. These services include customer sourcing, credit appraisal, servicing, collection and recovery, and their taxable value is the value specified in the agreement between the parties.

Treaty relief for income from operating ships in international traffic remains to be determined for the 13 ships for which supporting documents were produced; the Assessing Officer must examine those documents. Receipts from the remaining 12 ships, for which supporting documents are unavailable, are taxable under section 44B. The treaty relief claim and shipping receipts are addressed separately for the two groups of ships.

Two State Taxes Department officers have been nominated as nodal officers to vet GST-linked incentives under the Industrial Development Scheme, 2017 for the Union Territory of Jammu and Kashmir. The nominated officers are Rakesh Kumar, JKAS, Deputy Commissioner, State Taxes (IT, Data Analytics and Economic Intelligence), Jammu, and Reyaz Ahmad Shah, JKAS, Deputy Commissioner, State Taxes (IT, Data Analytics and Economic Intelligence), Kashmir.

Special Additional Excise Duty on aviation turbine fuel cleared for export applies at an effective rate of Rs. 11 per litre. This rate replaces the entry in column 4 against serial number 1 of the relevant excise duty table. The substitution takes effect on 31 October 2026, the date of publication in the Official Gazette.

Special additional excise duty on exports of petrol and diesel is amended by substituting the rate for serial number 1 of the applicable table with nil and the rate for serial number 2 with Rs. 11.5 per litre. The amended rates took effect on publication in the Official Gazette on 31 October 2026.

Corporate insolvency regulations require separate bank accounts for each real estate project, project-wise financial reporting and compliance with statutory fund-use requirements. For debtors with multiple projects, the creditors' committee may recommend project exclusion to the adjudicating authority with at least 66% of voting share and recorded reasons. The resolution professional must obtain an independent technical and cost-to-complete assessment, with prior committee approval, before inviting expressions of interest. Information memoranda must include project details and details of allottees with unsubmitted claims reflected in specified records; resolution plans must address those allottees where their details are included and specif.....

The specified period concerning basic customs duty and Agriculture Infrastructure and Development Cess on raw cotton now ends on 31 December 2026 instead of 31 October 2026. The earlier date in paragraph 2 of Notification No. 19/2026-Customs is replaced, extending the specified period by two months. The applicable duty and cess rates are not specified.

Tariff values effective 31 October 2026 are fixed in US dollars per metric tonne at 1,174 for crude palm oil, 1,200 for RBD palm oil, 1,187 for other palm oil, 1,204 for crude palmolein, 1,207 for RBD palmolein, 1,206 for other palmolein, 1,291 for crude soybean oil and 8,242 for brass scrap. Gold and silver tariff values are US$1,295 per 10 grams and US$1,711 per kilogram respectively, for specified goods including those qualifying for specified notification benefits. Certain precious-metal entries impose purity and import-channel conditions. For the separate silver entry, silver in any form excludes foreign currency coins, silver jewellery and silver articles. The areca nut tariff value remains unchanged at US$10,433 per metric tonne.

For specified income-tax purposes, mergers of registered non-profit organisations require the same or similar objects and matching registration status; fully and provisionally registered organisations cannot merge with each other. Outstanding demands not under appeal must be cleared; demands under appeal must be paid by the successor when the appeal becomes final. The successor must retain its objects for five years from the end of the merger financial year, assume all assets, liabilities and obligations, and comply with prescribed investment rules. The merger must not directly or indirectly benefit related persons. Tax proceedings concerning the merging organisation continue against the successor. Both organisations must audit their accoun.....