Extruded or expanded savoury or salted products, other than un-fried or un-cooked extruded snack pellets, attract GST at 12% prospectively from 10 October 2024; the earlier-period rate remains 18%. Un-fried or un-cooked extruded snack pellets continue at 5%. Railway Roof Mounted Package Unit air-conditioning machines fall under HS 8415 and attract 28% GST. Two-wheeler seats fall under HS 8714 at 28%, while four-wheeler seat assemblies fall under HS 9401; car seats attract 28% GST prospectively from 10 October 2024.

Closure or dropping of GST adjudication under Section 74 does not automatically end prosecution under Section 132, since the proceedings are legally distinct. A separate judicial order is generally required to terminate the criminal case. Where the closure order exonerates the assessee on merits and rejects the factual basis of alleged evasion, fraud, or suppression, it may be produced with DRC-03, payment evidence, and departmental communications to seek discharge or closure, followed by quashing if necessary. Compounding under Section 138 is an alternative settlement mechanism, not an automatic requirement.

GST confiscation proceedings under Section 130 may be challenged where excess or unaccounted stock has already been investigated, valued, subjected to tax, interest and penalty under Section 74A, and released. Mere excess stock is insufficient by itself to support confiscation, and an alleged intent to evade tax requires supporting evidence. A subsequent confiscation notice requires an independent statutory basis where no fresh material has emerged. Any additional penalty for non-recording of stock must identify the precise contravention and supporting evidence.

Road and Infrastructure Cess on exports of diesel outside India is revised by substituting the entry against serial number 2 in the applicable exemption table with "Nil". The amendment takes effect from 15 August 2026.

Special Additional Excise Duty on exports of aviation turbine fuel outside India is revised by substituting the rate specified against serial number 1 in the relevant exemption table with Rs. 19.5 per litre. The rate revision takes effect from 15 August 2026.

Special Additional Excise Duty on exports of petrol outside India is revised by substituting the applicable rate against serial number 1 with "Nil". The amendment takes effect from 15 August 2026.

State GST limitation extensions for adjudication orders require a corresponding notification under the relevant State Goods and Services Tax enactment. A Central GST notification extending the period for orders under the Central Act does not, by itself, enlarge the limitation period under a State Act. Extensions for annual-return filing do not automatically extend deadlines for show-cause notices or adjudication orders. Pending appeals involving State GST actions based on a Central extension without an equivalent State notification require examination against the State Act's limitation framework.

Section 130 confiscation is treated as an exceptional measure requiring independent grounds and concrete proof of deliberate tax evasion, rather than a routine consequence of transit detention or documentation discrepancies. The expression "goods or conveyance" is construed disjunctively: goods-related contraventions and conveyance-related misuse require separate culpability analysis. Simultaneous confiscation of cargo and vehicle, overlapping penalties, and dual redemption fines are criticised where based only on template allegations. Transporters may establish lack of knowledge or connivance through bona fide carriage records and seek provisional release pending adjudication.

Anticipatory bail requires a reasonable and specific apprehension of arrest and cannot operate as blanket protection for unspecified future offences. Where no imminent arrest threat exists and the agency has only issued summons for participation in investigation, anticipatory bail is not warranted. A direction requiring seven days' prior notice before coercive action is consistent with natural justice, enabling persons to pursue legal remedies while preserving the investigating agency's power to investigate suspected GST fraud.

Interest on delayed GST refunds under Section 56 is compensatory once a sanctioned refund is not disbursed within the statutory period. Where the principal refund has already been sanctioned and paid, scrutiny is limited to the relevant application, sanction and actual disbursement dates, refunded amount and interest computation. Rule 89 documentation applies only as relevant to the claim. Certification concerning unjust enrichment under Rule 89(2)(m) is unnecessary for interest-only claims where statutory interest is not capable of being passed through the commercial chain. Administrative procedures cannot convert such a claim into a fresh inquiry into refund or input tax credit eligibility.

Customs query management requires a formal, point-wise reply to concerns raised on a bill of entry. e-Sanchit uploads alone do not constitute a response; supporting documents must be properly linked and accompanied by a formal query reply. Unanswered ICEGATE queries prevent assessment and may delay duty payment, with possible demurrage and detention consequences. Replies should address the query, facts, legal position, technical justification and documentary evidence, while importers and customs brokers should monitor the bill of entry status through assessment and examination stages.

Service Tax liability requires a taxable activity, valuation authorised by law, and a demand confined to the show cause notice. Job-work manufacture cannot be treated as manpower supply merely because labour is deployed. Wrong collection or mistaken payment of Service Tax does not create a levy, though amounts collected as tax may require deposit under the applicable mechanism. Reimbursable employment-related expenses could not be included in taxable value before the relevant valuation amendment. Investigation deposits may be appropriated only against a validly proposed demand within limitation; otherwise, they cannot be retained merely because they were deposited.

Standalone interest claims on delayed GST refunds are treated as outside the unjust-enrichment certification requirement where the principal tax refund has already been sanctioned and credited. Rule 89(2)(m) addresses claims for refund of tax together with interest and requires confirmation that the incidence has not been passed to another person. Separately claimed interest is compensation for delayed payment and income of the taxpayer, not an amount capable of being passed on to consumers.

GST seizure requires recorded reasons to believe that tax has been evaded or is being evaded, issuance of a receipt, and retention only for the period necessary for examination, inquiry, proceedings or prosecution. A panchnama should comprehensively record the search, precise recovery and seizure details, inventory of material, safeguards against damage or interference, sealing arrangements, and signatures of officers, the searched person and independent witnesses. Immediate supply of a copy to the searched person is required. Incomplete or inaccurate seizure recording may undermine evidentiary value.

Incremental GST on works contracts priced under pre-GST Schedule of Rates is a contractual reimbursement issue between the contractor and the concerned employer. Although the tax burden may be shifted by contract, the contractor remains statutorily liable to discharge GST. Claims may require determination of the post-GST work component, adjustment of pre-GST tax, GST application, and input tax credit. GST return, rectification, interest, late-fee, penalty, assessment and recovery requirements remain subject to statutory limits and cannot be altered for a contractual reimbursement claim.

GST writ jurisdiction is generally reserved for a patent jurisdictional defect, breach of natural justice, constitutional challenge, or ineffective remedy. Where a challenge requires examination of notices, chronology, subject matter, evidence, periods, and statutory application, appeal under Section 107 of the CGST Act is ordinarily appropriate. Section 6(2)(b) prevents duplicate Central and State GST proceedings only on the same subject matter; common taxpayer, premises, search, or financial years alone are insufficient. Search-related action and a later Section 74 tax-demand adjudication may have distinct legal foundations and scopes.

DGFT has issued a precautionary advisory requiring heightened vigilance in dealings with M/s Legoy Powersports, Thimphu, and M/s Druk A-Z Store, Thimphu. It is not a prohibition or blanket ban, but identifies potential counterparty and payment risks requiring enhanced scrutiny. Exporters and importers should verify credentials, contractual terms, payment arrangements, banking details, delivery commitments and documentation, and adopt appropriate payment security and contractual safeguards. Banks, Export Promotion Councils, Regional Authorities, ECGC and other stakeholders should assess transaction risks and promptly report adverse experiences, payment issues or contractual disputes.

Customs origin determines the legal economic nationality of goods and governs eligibility for preferential tariffs and other customs measures. Preferential claims require application of the relevant trade agreement's Rules of Origin, including wholly obtained status, substantial transformation, Product-Specific Rules, Regional Value Content, tariff shifts and direct-consignment conditions. Minimal operations generally do not confer origin. A valid Certificate of Origin and supporting manufacturing, cost, shipping and transit records are central to verification. Importers claiming preference ordinarily bear the burden of proving eligibility, while classification and valuation must be considered because they may affect origin criteria and value-content calculations.

GST registration establishes a taxable person's legal identity and enables tax collection, compliant invoicing, eligible input tax credit claims, return filing and participation in taxable supply chains. Liability depends on taxable activity, aggregate turnover, supply characteristics, taxpayer category, statutory exceptions and applicable conditions. Compulsory registration may apply regardless of turnover to specified persons, while registration is State-specific. Registration requires application, verification and supporting records, followed by continuing obligations for returns, invoicing, tax payment, credit management, record maintenance and prompt amendments. Suspension, cancellation and revocation operate subject to applicable compliance requirements and due process.

ISO 20121:2024 establishes a Sustainable Event Management System framework for managing environmental, social and economic impacts across event planning, operations, procurement and post-event evaluation. Organisations identify event context, stakeholder expectations, impacts, risks and compliance obligations; adopt a sustainability policy; set measurable objectives; implement operational controls; communicate sustainability expectations; and monitor performance. The framework addresses resource efficiency, waste, transport, responsible procurement, accessibility, health and safety and community impacts, using reviews, feedback and corrective actions to support continual improvement.