Specified amendments under the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2021 become operative from 1 January 2022. The provisions brought into force are sub-rule (2), sub-rule (3), clause (i) of sub-rule (6), and sub-rule (7) of rule 2. The commencement is made under sub-rule (2) of rule 1 and applies only to the enumerated portions of rule 2.

Assam SGST rate schedules are amended to place biris in Schedule II at 9 per cent and specified tobacco-related goods in Schedule III at 20 per cent. The latter category includes pan masala, unmanufactured tobacco, tobacco refuse other than tobacco leaves, cigars, cigarettes, manufactured tobacco other than biris, tobacco substitutes, and specified non-combustible inhalation products. Schedule VII, prescribing a 14 per cent rate, is omitted. The amendments are deemed effective from 1 February 2026.

GST exemption for hostel accommodation supplied in India to students of a foreign university is considered available where the supply qualifies as accommodation service and the prescribed value and continuous-stay conditions are met. From 15 July 2024, exemption is considered applicable where charges do not exceed Rs. 20,000 per person per month and the stay is for at least 90 continuous days. Foreign-university status does not, by itself, disqualify the supply. Compliance depends on the service character, correct valuation, documented continuous stay, and absence of arrangements altering the supply's character.

Time of supply for spectrum usage and similar services under GST is to be clarified in Delhi through mutatis mutandis application of the Central Board of Indirect Taxes and Customs clarification. The approach applies for implementation of the Delhi Goods and Services Tax Act, 2017 and seeks uniformity in the treatment of time of supply for these services.

Withdrawal of the challenge to revision jurisdiction was sought because the assessee had already appealed against additions made in the consequential assessment completed pursuant to the revision order. The dispute concerned the Principal Commissioner's exercise of revisionary power and the treatment of the original assessment as erroneous and prejudicial to revenue interests. With no objection from the departmental representative, the appeal against the revision order was dismissed as withdrawn, leaving the challenge to the consequential assessment additions to be pursued separately.

Assam SGST rate schedules are amended to revise specified tariff classifications in Schedule I at 2.5% and Schedule III at 20%. Schedule I entries are substituted with tariff codes 2202 99 21, 2202 99 29, 2202 99 31 and 2202 99 39. Schedule III entries are substituted with tariff codes 2202 99 90, 2202 99 91 and 2202 99 99. The classification amendments are deemed effective from 1 May 2026.

Bajaj Finance acquired a 5% equity stake in TrueFan AI through Finserv Intelligence, an applied research and innovation initiative supporting scalable technology enterprises. The investment follows existing use of TrueFan AI's platform for personalised customer engagement and dealer enablement. The parties intend to expand collaboration in personalised marketing, high-volume video generation, live-avatar assistance, multilingual communication, learning and development, and digital onboarding. The partnership combines equity participation with development of technological capabilities and long-term strategic value.

DGFT proposes suspension of 544 Standard Input Output Norms identified as unutilized under the Advance Authorisation and Duty-Free Import Authorisation schemes during the preceding three financial years. Stakeholders may submit comments, supporting material, reasons for retention, and details of actual or proposed utilization within 15 days. After considering timely submissions, the identified norms may be suspended, while delayed comments may not be considered.

Prior approval under Section 153D for a search assessment must be final and unconditional. Approval containing directions for further verification, consideration of confidential material, rechecking credits, or compliance with further instructions indicates that the draft assessment order was not final. Where the revised final order is not placed before and validly approved by the competent authority, the statutory approval requirement is not met. Any subsequent alteration or reworking of an approved draft requires valid approval of the final assessment order; otherwise, the assessment under Sections 143(3) and 153A is void.

Retail sale price-based valuation is extended to declared-price supplies of pan masala, specified tobacco products, cigarettes, tobacco substitutes, and specified tobacco or nicotine inhalation products. Retail sale price includes all taxes, duties, surcharges and cesses, with the highest of multiple declared prices applying. Any increased declared price is treated as the retail sale price, while area-specific prices apply to goods intended for sale in the relevant area. Customs Tariff classifications and interpretative rules govern product coverage.

Time of supply for road construction and maintenance services in National Highways Authority of India national projects executed under the Hybrid Annuity Mode is clarified for purposes of the Delhi Goods and Services Tax Act, 2017. The corresponding central tax clarification applies mutatis mutandis in Delhi, with the measure being clarificatory in character.

Appeals before the Appellate Tribunal are governed by separate filing limits according to the date of communication of the challenged order. Where an order was communicated before 1 April 2026, an appeal may be filed up to 30 June 2026. Where an order is communicated on or after 1 April 2026, the appeal may be filed within three months from the date of communication to the person preferring the appeal.

The National Company Law Appellate Tribunal set aside the Tribunal's decision after considering historical corporate records and contemporaneous material, rejecting allegations of financial impropriety concerning the private placement and share transfers. It upheld the relevant corporate decisions and transactions. The Supreme Court declined to interfere with the appellate determination, concluding the prolonged challenge brought by Bhagwati Developers Private Limited.

CBDT Circular No. 19/2019 requires a computer-generated Document Identification Number (DIN) in communications relating to assessments and approvals. A communication without DIN is permitted only where prescribed exceptional conditions are met, including recorded reasons, prior approval and specified disclosure. Approval under section 153D lacking both DIN and the required particulars for a manual communication is non-compliant, invalid and deemed never issued. Consequently, an assessment founded on that approval cannot survive and is liable to be quashed.

Monetary limits for filing departmental appeals or applications before the GST Appellate Tribunal, High Courts and the Supreme Court are applied mutatis mutandis under the Delhi Goods and Services Tax Act, 2017. The corresponding central-tax framework is adopted for uniformity and reduction of Government litigation. The measure is clarificatory, and implementation difficulties may be brought to the Commissioner of State Tax, Delhi.

Jammu and Kashmir SGST rate schedules replace specified tariff-classification entries in Schedule I, attracting 2.5%, and Schedule III, attracting 20%. Schedule I substitutes the entries for serial numbers 150 and 151, while Schedule III substitutes entries for serial numbers 2 and 3. The revised tariff classifications are deemed effective from 1 May 2026.

Enforcement Directorate used PMLA information-sharing powers to seek a police FIR over alleged bribery, sham consultancy payments, and laundering of funds linked to CMRL and Exalogic Solutions. The allegations concern purported payments for IT consultancy services, use of Exalogic Solutions as a corporate vehicle for routing payments, and alleged transfers of funds to Dubai. The investigation also draws on allegations of fictitious corporate expenditure that generated cash for unlawful payments.

Section 66(2) of the Prevention of Money Laundering Act permits the Enforcement Directorate to share criminal-investigation findings with law-enforcement agencies for registration of a fresh FIR or complaint. A police case registered on that information can form the basis for a PMLA case. In the reported investigation, FIR registration was sought on evidence gathered during the PMLA probe and searches concerning alleged consultancy payments.

Under TNMM, foreign associated enterprises may serve as tested parties for software-service transactions when they are the less complex entities, reliable comparable data is available, and sufficient information is provided for verification. Tested-party selection is not restricted to an Indian entity. Performance guarantees linked to a taxpayer's own contractual obligations, where associated enterprises receive no independent benefit, fall outside the scope of an international transaction. These principles govern arm's-length benchmarking of software services and the transfer-pricing treatment of guarantees.

Strategic Advisory Board appointments add Mr. Rajaram and Mr. Bala Swaminathan to UpTik's advisory leadership for its invoice discounting and alternative credit operations. Their respective experience in structured finance, regulatory compliance, banking operations, treasury and institutional finance is intended to strengthen governance, risk oversight, compliance, credit-management frameworks and institutional partnerships. The appointments support expansion of transparent and responsible alternative credit access for MSMEs.