Author: admin_gst

GST reform in Coal Sector – A Transformative Step Towards Aatm Nirbharta in Coal.
GST
Dated:- 23-9-2025

The Ministry of Coal has welcomed the landmark decisions taken at the 56th meeting of the GST Council held in New Delhi, which have brought significant changes to the taxation structure of the coal sector. These reforms mark a transformative step towards AatmNirbharta in Coal and represent a balanced approach that benefits both coal producers and consumers alike.
Key Decisions of the 56th GST Council Meeting
* Removal of GST Compensation Cess: The Council has eliminated the Rs.400 per tonne Compensation Cess previously levied on coal.
* Increase in GST Rate on Coal: The GST rate on coal has been raised from 5% to 18%.
T

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emoved, tax incidence across all categories has now been aligned to a uniform 39.81%.
The boost to Aatmanirbhar Bharat and import substitution is evident as the removal of the cess levels the playing field, eliminating the earlier scenario where the flat rate of GST Compensation Cess at Rs.400 per tonne resulted in the landing cost of high gross calorific value imported coal was lower than that of Indian low-grade coal. This reform strengthens India's self-reliance and curbs unnecessary coal imports.
The reforms have also removed the Inverted Duty Anomaly by raising the GST rate on coal to 18%. Earlier, coal attracted 5% GST while input services used by coal companies attracted higher GST rates, normally at 18%. This disparity led to a hu

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GST reform in Coal Sector – A Transformative Step Towards Aatm Nirbharta in Coal.
GST
Dated:- 23-9-2025

The Ministry of Coal has welcomed the landmark decisions taken at the 56th meeting of the GST Council held in New Delhi, which have brought significant changes to the taxation structure of the coal sector. These reforms mark a transformative step towards AatmNirbharta in Coal and represent a balanced approach that benefits both coal producers and consumers alike.
Key Decisions of the 56th GST Council Meeting
* Removal of GST Compensation Cess: The Council has eliminated the Rs.400 per tonne Compensation Cess previously levied on coal.
* Increase in GST Rate on Coal: The GST rate on coal has been raised from 5% to 18%.
T

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emoved, tax incidence across all categories has now been aligned to a uniform 39.81%.
The boost to Aatmanirbhar Bharat and import substitution is evident as the removal of the cess levels the playing field, eliminating the earlier scenario where the flat rate of GST Compensation Cess at Rs.400 per tonne resulted in the landing cost of high gross calorific value imported coal was lower than that of Indian low-grade coal. This reform strengthens India's self-reliance and curbs unnecessary coal imports.
The reforms have also removed the Inverted Duty Anomaly by raising the GST rate on coal to 18%. Earlier, coal attracted 5% GST while input services used by coal companies attracted higher GST rates, normally at 18%. This disparity led to a hu

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GST reform in Coal Sector – A Transformative Step Towards Aatm Nirbharta in Coal.
GST
Dated:- 23-9-2025

The Ministry of Coal has welcomed the landmark decisions taken at the 56th meeting of the GST Council held in New Delhi, which have brought significant changes to the taxation structure of the coal sector. These reforms mark a transformative step towards AatmNirbharta in Coal and represent a balanced approach that benefits both coal producers and consumers alike.
Key Decisions of the 56th GST Council Meeting
* Removal of GST Compensation Cess: The Council has eliminated the Rs.400 per tonne Compensation Cess previously levied on coal.
* Increase in GST Rate on Coal: The GST rate on coal has been raised from 5% to 18%.
T

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emoved, tax incidence across all categories has now been aligned to a uniform 39.81%.
The boost to Aatmanirbhar Bharat and import substitution is evident as the removal of the cess levels the playing field, eliminating the earlier scenario where the flat rate of GST Compensation Cess at Rs.400 per tonne resulted in the landing cost of high gross calorific value imported coal was lower than that of Indian low-grade coal. This reform strengthens India's self-reliance and curbs unnecessary coal imports.
The reforms have also removed the Inverted Duty Anomaly by raising the GST rate on coal to 18%. Earlier, coal attracted 5% GST while input services used by coal companies attracted higher GST rates, normally at 18%. This disparity led to a hu

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Seizure and appellate orders quashed; movement of excavator for repair not a taxable supply under GST section 129(3)
Case-Laws
GST
The HC quashed the seizure and appellate orders and allowed the petition. The court held that the intercepted goods, a hydraulic excavator sent for repair, did not constitute a taxable supply of goods or services under the GST regime as per the Government circulars treating movement for repair as non-taxable. Consequently, there was no GST liability requiring transport documentation or justification for seizure under section 129(3) of the GST Act. The impugned orders of the Assistant Commissioner and the Additional Commissioner were declared unsustainable in law and set aside, and the petitioner's challenge was accordingly allowed.
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Seizure and appellate orders quashed; movement of excavator for repair not a taxable supply under GST section 129(3)
Case-Laws
GST
The HC quashed the seizure and appellate orders and allowed the petition. The court held that the intercepted goods, a hydraulic excavator sent for repair, did not constitute a taxable supply of goods or services under the GST regime as per the Government circulars treating movement for repair as non-taxable. Consequently, there was no GST liability requiring transport documentation or justification for seizure under section 129(3) of the GST Act. The impugned orders of the Assistant Commissioner and the Additional Commissioner were declared unsustainable in law and set aside, and the petitioner's challenge was accordingly allowed.
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Deemed stay under Section 107 bars provisional attachment; petitioner ordered to retain refunds, maintain Rs.245 crore balance
Case-Laws
GST
HC held that once a deemed stay under Section 107 of the GST Act operates, there is no statutory authority to continue provisional attachment or restraint of funds. The petitioner was directed to furnish an undertaking to the 3rd respondent to retain all amounts refunded and any future sale proceeds in the petitioner's bank account until disposal of the appeal, and to maintain a minimum balance of Rs.245 crores after adjusting Rs.24.4 crores treated as pre-deposit. The petitioner must also undertake to keep intact the refunded portion of Rs.170 crores recovered earlier until the appeal is finally disposed of. Petition disposed of.
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Impleader of State GST Commissioner directed to resolve rejected IGST export refund and permit re-crediting; hearing set
Case-Laws
GST
The HC directed impleader of the State GST Commissioner, Rudraprayag, as party respondent to resolve crediting of a rejected refund, noting IGST was deposited at export and reflected in GSTR-01/03; the State may engage counsel or appear virtually, and the registry is to issue notice to the Standing Counsel. The petition is restored to its original number and not disposed; the petitioner may file an undertaking as per the State GST office's order for re-crediting the refund. A GSTIN representative undertook to liaise with the State GST Department to clarify the position. Matter listed for further hearing on 31 October 2025.
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Authority dismisses DGAP profiteering claim; no unlawful input tax credit benefit found, case closed under Section 171 CGST Act
Case-Laws
GST
The AT dismissed the DGAP's profiteering report and closed proceedings against the Respondent under Section 171, CGST Act, holding there is no admissible material establishing that the Respondent retained an unlawful benefit of input tax credit by failing to reduce prices. The AT noted mixed SKU price movements and absence of document evidence demonstrating overall profiteering; enquiries of 56 recipients showed 50 received ITC-related benefit, one was unregistered, and five were unreachable due to closure/liquidation/death. Consequently the DGAP's concluded profiteering amount was not accepted, no liability was fastened on the Respondent, and the complaint was thereby disposed.
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Exemption denied under Entry 3 of Notification No. 12/2017 for lease of building used as college hostels-pure immovable supply
Case-Laws
GST
AAAR dismissed the appeal and upheld denial of exemption under entry 3 of Notification No. 12/2017, holding that the appellant's lease of building property to a government department for use as college hostels constitutes a pure supply of immovable property and is not made “in relation to” the statutory functions of panchayats or similar authorities. The authority determined that the phrase “in relation to” must be construed in its legal sense-concerning or pertaining to the statutory function-and the appellant's services were not sufficiently connected to those functions. Accordingly, the claimed exemption was rejected and the appeal was dismissed.
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Seizure and appellate orders quashed; movement of excavator for repair not a taxable supply under GST section 129(3)
Case-Laws
GST
The HC quashed the seizure and appellate orders and allowed the petition. The court held that the intercepted goods, a hydraulic excavator sent for repair, did not constitute a taxable supply of goods or services under the GST regime as per the Government circulars treating movement for repair as non-taxable. Consequently, there was no GST liability requiring transport documentation or justification for seizure under section 129(3) of the GST Act. The impugned orders of the Assistant Commissioner and the Additional Commissioner were declared unsustainable in law and set aside, and the petitioner's challenge was accordingly allowed.
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Om Birla inaugurates National Dussehra Mela in Kota, says fairs cornerstone of indigenous products
GST
Dated:- 23-9-2025
PTI
Kota (Rajasthan), Sep 22 (PTI) Lok Sabha Speaker and Kota MP Om Birla on Monday kicked off the 132nd National Dussehra Mela at the Dussehra ground here amid the display of fireworks showcasing the fair's grandeur, officials said.
Addressing the gathering, Birla said, “More than 100 years old, this fair is an example of cultural heritage, unity and economic and social prosperity of the people.
“Under the leadership of Prime Minister Narendra Modi, a ‘bachat utsav’ (savings festival) is being celebrated across India from today, as the GST reforms kick in.” Stating that such fairs showcase indigenous produ

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GST reforms welcome change, to boost consumption of ''swadeshi'' goods: Odisha CM
GST
Dated:- 23-9-2025
PTI
Bhubaneswar, Sep 22 (PTI) Odisha Chief Minister Mohan Charan Majhi on Monday said the GST reforms will boost consumption of ‘swadeshi’ goods and services, resulting in a resilient and stronger economy.
The GST Council, comprising the Centre and states, had decided to reduce tax rates on goods and services, from September 22 – the first day of Navratri.
Taking to X, chief minister Mohan Charan Majhi said, “Today, 22nd September 2025, is to get etched in history as an iconic date as Bharat rolls out the Next-Generation GST reforms under the visionary leadership of Hon’ble Prime Minister Shree Narendra Modi Ji.” The upgrad

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to make in India.
“The reduction in GST will ultimately boost consumption of 'swadeshi' goods and services, resulting in a resilient and stronger economy built on the bedrock of an Aatmanirbhar Bharat,” the CM said.
“These Next-Gen GST reforms tie the HonÂ’ble Prime MinisterÂ’s vision of Aatmanirbhar Bharat, Make in India together and form a more cohesive action plan towards Viksit Bharat 2047,” he said.
The GST reforms embody the governmentÂ’s commitment to inclusive growth and ease of living for all, the chief minister said.
Addressing a press conference here, state BJP president Manmohan Samal said the new GST rates will immensely benefit Odisha and its people.
“The rolling out of the new GST regime is not only a gift for the people of

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Centre's GST rate cuts direct consequence of BJP losing absolute majority in Lok Sabha: Abhishek
GST
Dated:- 22-9-2025
PTI
Kolkata, Sep 22 (PTI) Trinamool Congress leader Abhishek Banerjee on Monday alleged that the Centre's decision to reduce GST rates across commodities was a direct fallout of the BJP losing an absolute majority in the Lok Sabha in 2024.
Referring to Prime Minister Narendra Modi's address to the nation on the eve of GST 2.0 rollout on Sunday, Banerjee asked whether there was a “GST Loot Utsav” taking place for the past eight years.
“There's a saying in Bengali that a cat never climbs a tree until it is in danger. The BJP has suffered electoral losses; they lost 60 seats and their tally (in Lok Sabha) has gon

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-18, when GST was first introduced, for the last eight years or so, was a 'GST Loot Utsav' taking place?” the TMC national general secretary asked.
The leader emphasised a direct correlation between the BJP's performance in the 2024 polls and the policy of GST cut.
“It is evident that if the BJP loses, taxes decrease. And if the BJP wins, taxes go up. This is clear as daylight. The GST rates never went down in the past decade and no relief measure was announced for the common people. It has happened now because the BJP has lost,” Banerjee maintained.
He also lashed out at the manner in which tax collections have been managed in “non-BJP ruled states”.
“Today, the country and its economy have been brought to its knees by the BJP governme

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“What about the PM inaugurating the Ram temple and the idol of Ram Lalla in Ayodhya in January 2024, three months before Ram Navami? Has any BJP leader commented on that act which was done eyeing the Lok Sabha elections?” he asked.
Banerjee alleged that the Modi government has perfected the “art of double speak, taking no accountability for abrupt declaration of demonetisation leading to deaths of many people, and taking away financial dues of the state against the spirit of the federal setup”.
Accusing the BJP of lacking transparency, he demanded to know how much money had been given to West Bengal and how much taken from the state through direct and indirect taxes.
“The BJP unilaterally imposed GST on a wide range of essential commod

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GST reforms will boost savings, directly benefit every section of society: PM Modi
GST
Dated:- 22-9-2025
PTI
New Delhi, Sep 22 (PTI) Prime Minister Narendra Modi on Monday said the next generation GST reforms will boost savings and directly benefit every section of society, as he asserted that it is imperative to walk on the path of self-reliance to achieve the collective goal of Viksit Bharat by 2047.
In an open letter to Indians which he posted on X, Modi said that from September 22, next generation GST reforms have begun to make their presence felt, marking the start of a 'GST Bachat Utsav' or 'GST Savings Festival' across the country.
“This year, the festive season brings an added reason to rejoice. These reforms will boost savings and directly benefit every section of society, be it farmers, women, youth, poor, middle class, traders or MSMEs. They will encourage greater growth and investments and accelerate the progress of every state and region,” the prime ministe

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ousehold expenses will reduce and it will be easier to fulfil aspirations such as building a home, purchasing a vehicle, purchasing appliances, eating out or planning a family vacation,” the prime minister said.
Noting that the nation's GST journey, which began in 2017, was a turning point in freeing citizens and businesses from the web of multiple taxes, Modi said the GST united the nation economically.
“'One Nation, One Tax' brought uniformity and relief. The GST Council, with the active participation of both Centre and states, took many pro-people decisions. Now, these new reforms take us further, simplifying the system, reducing rates and putting more savings in the hands of the people,” he said.
“Our small industries, shopkeepers, traders, entrepreneurs and MSMEs will also see greater Ease of Doing Business and Ease of Compliance. Lower taxes, lower prices and simpler rules will mean better sales, less compliance burden and growth of opportunities, especially in the MSME sec

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encourage industry, manufacturing and improvement of investment climate,” he said.
“I wish you and your families a joyous Navaratri and a season full of happiness and savings through the 'GST Savings Festival',” Modi said.
Posting the letter on X, Modi said “This festive season, let's celebrate the 'GST Bachat Utsav'! Lower GST rates mean more savings for every household and greater ease for businesses.” The header photo on Modi's X handle was also changed to highlight his thrust on swadeshi amid what he has described as “GST Bachat Utsav”.
Besides the “GST Bachat Utsav”, the picture includes the slogan “har ghar swadeshi, ghar ghar swadeshi”.
Earlier, Modi highlighted the sweeping and upbeat coverage given in newspapers to the reduced GST rates to underscore the nationwide buzz it has created.
“From markets to households, GST Bachat Utsav brings a festive buzz, ensuring lower costs and brighter smiles in every home,” Modi said on X, posting pictures of the front page of le

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GST reforms will boost savings, directly benefit every section of society: PM Modi
GST
Dated:- 22-9-2025
PTI
New Delhi, Sep 22 (PTI) Prime Minister Narendra Modi on Monday said the next generation GST reforms will boost savings and directly benefit every section of society, as he asserted that it is imperative to walk on the path of self-reliance to achieve the collective goal of Viksit Bharat by 2047.
In an open letter to Indians which he posted on X, Modi said that from September 22, next generation GST reforms have begun to make their presence felt, marking the start of a 'GST Bachat Utsav' or 'GST Savings Festival' across the country.
“This year, the festive season brings an added reason to rejoice. These reforms will boost savings and directly benefit every section of society, be it farmers, women, youth, poor, middle class, traders or MSMEs. They will encourage greater growth and investments and accelerate the progress of every state and region,” the prime ministe

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ousehold expenses will reduce and it will be easier to fulfil aspirations such as building a home, purchasing a vehicle, purchasing appliances, eating out or planning a family vacation,” the prime minister said.
Noting that the nation's GST journey, which began in 2017, was a turning point in freeing citizens and businesses from the web of multiple taxes, Modi said the GST united the nation economically.
“'One Nation, One Tax' brought uniformity and relief. The GST Council, with the active participation of both Centre and states, took many pro-people decisions. Now, these new reforms take us further, simplifying the system, reducing rates and putting more savings in the hands of the people,” he said.
“Our small industries, shopkeepers, traders, entrepreneurs and MSMEs will also see greater Ease of Doing Business and Ease of Compliance. Lower taxes, lower prices and simpler rules will mean better sales, less compliance burden and growth of opportunities, especially in the MSME sec

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encourage industry, manufacturing and improvement of investment climate,” he said.
“I wish you and your families a joyous Navaratri and a season full of happiness and savings through the 'GST Savings Festival',” Modi said.
Posting the letter on X, Modi said “This festive season, let's celebrate the 'GST Bachat Utsav'! Lower GST rates mean more savings for every household and greater ease for businesses.” The header photo on Modi's X handle was also changed to highlight his thrust on swadeshi amid what he has described as “GST Bachat Utsav”.
Besides the “GST Bachat Utsav”, the picture includes the slogan “har ghar swadeshi, ghar ghar swadeshi”.
Earlier, Modi highlighted the sweeping and upbeat coverage given in newspapers to the reduced GST rates to underscore the nationwide buzz it has created.
“From markets to households, GST Bachat Utsav brings a festive buzz, ensuring lower costs and brighter smiles in every home,” Modi said on X, posting pictures of the front page of le

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PM Modi's announcement reducing GST rates on over 395 items very big decision: Amit Shah
GST
Dated:- 22-9-2025
PTI
New Delhi, Sept 22 (PTI) The GST has become universally accepted and successful in the country and Prime Minister Narendra Modi's announcement of the new GST rates effective Monday was a very big decision, Union Home Minister Amit Shah said on Monday.
Shah also said that since the GST has stabilised in the country, the time has come to provide relief to the public and for this very reason, the GST has been reduced or made zero on more than 395 items.
“This is a very big decision and this has ushered in a new era of trust between taxpayers and the government,” he told NDTV in an interview.
The home minister sai

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ns is not easy, and if anyone tries to do so, they will be given severe punishment,” he said.
Shah said the whole world believes that Modi is the most popular Prime Minister as he possesses the art of keeping everyone together and the art of making decisions appropriate to every problem.
“I have seen him as one who listens to colleagues and guides them. He has also shown himself adapting to ideal leadership in the Indian democratic system,” he said.
The home minister said the whole world has watched in amazement as Modi, coming from an extremely poor family, became the prime minister and accomplished many seemingly impossible tasks.
“It is only through hard work, sacrifice, restraint and consistent efforts that a personality like Mo

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Govt amends 2017 tax notification: e-commerce operators liable for IGST on inter-State local delivery supplies from 22 Sept 2025
Notifications
GST
The government amended a 2017 tax notification to require the electronic commerce operator to pay integrated tax on inter-State supplies of local delivery services, except where the person supplying such services through the operator is independently liable to register under the relevant GST registration provisions; the amendment inserts a new clause expanding the operator's tax liability and takes effect from 22 September 2025.
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Authority amends Notification No. 9/2017: IGST exemptions clarified; e-commerce local delivery excluded; new Nil-rated serials 37C-37E effective 22 Sept 2025
Notifications
GST
The central authority amends Notification No. 9/2017 to implement Council recommendations, clarifying IGST exemptions: local delivery services provided by or through an electronic commerce operator are excluded from the exemption at serial 19; new Nil-rated exemptions (serials 37C-37E) cover life and health insurance services supplied to non-group insured persons (including an individual's family) and their reinsurance. Definitions added/modified: goods transport agency excludes e-commerce local delivery, “group” is limited to entities with common economic purpose (including employer-employee and other identifiable groups), and “health insurance business” is defined. Changes effective 22 September 2025.
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Notification revises IGST rate schedule: multiple service rates adjusted, new definitions and input tax credit conditions
Notifications
GST
Notification amends the Integrated Goods and Services Tax (IGST) rate schedule per Council recommendations, effective mostly 22 September 2025 (with some explanatory changes effective 1 April 2025). Multiple service rates are revised-several items raised from 12% to 18%, certain transport/multimodal, renting of goods carriage, specified job-work, beauty/well-being and delivery/postal/courier/local delivery services set at 5%, job-work for diamonds at 1.5%, and specified items at 40%. Several entries impose conditional input tax credit restrictions and carve-outs. New or clarified definitions (e.g., goods transport agency, multimodal transporter, mode of transport, recognised sporting event, handicraft goods) are inserted.
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Central government notifies 12% IGST on inter-State supplies of specified construction materials, effective 22 September 2025
Notifications
GST
The central government has notified a 12% integrated goods and services tax on inter-State supplies of specified construction materials, including fly ash bricks/aggregates/blocks, bricks of fossil meals or similar siliceous earths, building bricks, and earthen or roofing tiles, by reference to the listed tariff headings. The notification adopts the Customs Tariff First Schedule interpretation rules and relevant GST definitions, and it takes effect on 22 September 2025.
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Central government revises IGST tariff table to extend concessional 5% and 3% rates for specified handicraft goods
Notifications
GST
The central government amends the integrated tax rate notification to substitute a new tariff table extending concessional IGST rates on specified handicraft goods, largely at 5% and certain handcrafted/imitative jewellery items at 3%, covering categories such as handcrafted candles, bags, carved wood, paper and textile crafts, metal, stone, ceramic and glass artware, handmade carpets, embroidered articles, toys, paintings and original sculptures. The amendment replaces the prior table in the principal notification and takes effect on 22 September 2025.
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Central government revises concessional IGST reference for used vehicles to Schedule II or III of Notification No.9/2025 under s.5(1)
Notifications
GST
The central government amends the earlier concessional GST notification for old and used vehicles by replacing the reference to “Schedule IV of Notification No. 1/2017-Integrated Tax (Rate)” with “Schedule II or Schedule III of Notification No. 9/2025-Integrated Tax (Rate)”; the amendment is made under section 5(1) of the IGST Act on council recommendation and takes effect 22 September 2025, thereby redirecting which schedule(s) govern the concessional integrated tax rates for used vehicles.
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Government amends Notification No. 3/2017 to impose 18% IGST on petroleum and coal-bed methane supplies from 22 Sep 2025
Notifications
GST
The government, exercising powers under the Integrated Goods and Services Tax Act, amends Notification No. 3/2017 by substituting “18%” for the existing entry in column (4) against serial number 1 in the notification's table, thereby imposing an 18% IGST rate on the specified inter-State supplies related to petroleum or coal bed methane operations; the amendment, made on the Council's recommendation, takes effect on 22 September 2025.
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Government exempts specified inter-state supplies of food, agricultural, religious and essential goods from integrated tax from 22 Sept 2025
Notifications
GST
The notification exempts specified inter-State supplies of goods from integrated tax under the Integrated GST Act, superseding the earlier 2017 notification and coming into force on 22 September 2025. A detailed Schedule lists exempt tariff chapters/items-primarily live animals, meats, fish, dairy, eggs, many fruits, vegetables, cereals, seeds, feeds, salts, certain medical drugs (Annexure I), indigenous handmade musical instruments (Annexure II), and numerous other agricultural, food, religious and essential goods-with definitions for “unit container”, “pre-packaged and labelled” and “Government entity” and an instruction to apply Customs Tariff interpretive rules where applicable.
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Government sets GST appeal deadline: up to 30 June 2026 for orders before 1 April 2026; three months after
Notifications
GST
The government notifies that appeals to the GST Appellate Tribunal may be filed up to 30 June 2026 for all cases where the impugned order was communicated before 1 April 2026; for orders communicated on or after 1 April 2026, the time limit for filing appeals is fixed at three months from the date of communication of the order.
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