Substitution of Section 15(3)(b) of the CGST Act, 2017, to provide that a discount granted after the supply has been effected may be excluded from the value of supply where the supplier issues a ...
The CBIC has issued Instruction No. 02/2026-GST dated 30 October 2026, directing its field formations to implement certain key recommendations of the 57th GST Council meeting held on 8 October 2026, ...
The CBIC issued Notification No. 08/2026-Central Tax (Rate) dated 27 October 2026 amending Notification No. 13/2017-Central Tax (Rate) dated 28 June 2017 by substituting the figure “6” with “9” ...
The CBIC has issued Notification No. 10/2026-Central Tax (Rate) dated 27 October 2026, issued under Section 148 of the CGST Act, 2017, notifies a special class of registered persons comprising ...
06/2026-Central Tax (Rate) 11/2017-Central Tax (Rate) – Service Rate Notification Hotel accommodation ITC on same-line hotel accommodation services permitted, subject to 2.5% credit cap where input ...
The CBIC issued Notification No. 05/2026-Central Tax (Rate) dated 27 October 2026 amending Notification No. 26/2018-Central Tax (Rate) dated 31 December 2018, issued under Section 11(1) of the CGST ...
The CBIC has issued Notification No. 04/2026-Central Tax (Rate) dated 27 October 2026 amends Notification No. 4/2017-Central Tax (Rate) dated 28 June 2017, issued under Section 9(3) of the CGST Act, ...
The Central Government has issued Notifications Nos. 02/2026 and 03/2026-Central Tax (Rate), both dated 27 October 2026, pursuant to the recommendations of the GST Council, introducing changes in the ...