admin_gst – Page 88 – Goods and Services Tax

Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action

Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action
Case-Laws
GST
HC directed petitioners to appear before investigating officers of the O/o. Director General, GST Intelligence, Raipur on 28 Oct 2025 and thereafter as required for inquiry into alleged fraudulent Input Tax Credit claims based on suspected fake invoices. The court ordered that, subject to petitioners' cooperation in the investigation, the Centr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continue

The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continue
Case-Laws
GST
The HC refused bail to the accused, holding that prima facie evidence indicates misuse of the complainant's GST credentials to effect fraudulent transactions totalling Rs. 1,09,11,404 via multiple proprietorships, and that multiple persons appear implicated, necessitating further investigation. The court found the arrest an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Provisional bank account attachment under Section 83 CGST upheld; officer's authority validated, fresh objections allowed with reasons in two weeks

Provisional bank account attachment under Section 83 CGST upheld; officer’s authority validated, fresh objections allowed with reasons in two weeksCase-LawsGSTHC held that the impugned provisional attachment of the Petitioner’s bank accounts was valid ins

Provisional bank account attachment under Section 83 CGST upheld; officer's authority validated, fresh objections allowed with reasons in two weeks
Case-Laws
GST
HC held that the impugned provisional attachment of the Petitioner's bank accounts was valid insofar as the exercising officer is concerned: Notification No. 14/2017 dated 1 July 2017 accords the rank of Principal Commissioner, GST to the Principal Additional Director General, DGGI, thereby conferring competence under section 8

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed

SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed
Case-Laws
GST
The HC allowed the petition and quashed the impugned appellate order, holding the petitioner-a SEZ unit-entitled to refund of unutilized IGST credit in the Electronic Credit Ledger under s.54 of the CGST Act. The Court affirmed that the input service distributor concept permits recognition of input tax credit on services received for zero-rated supplies, and applied controlli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Industrial output growth remains steady at 4 pc in Sep on manufacturing boost, GST rate cuts

Industrial output growth remains steady at 4 pc in Sep on manufacturing boost, GST rate cutsGSTDated:- 28-10-2025PTINew Delhi, Oct 28 (PTI) India’s industrial production growth remained steady at 4 per cent in September this year due to the good performan

Industrial output growth remains steady at 4 pc in Sep on manufacturing boost, GST rate cuts
GST
Dated:- 28-10-2025
PTI
New Delhi, Oct 28 (PTI) India's industrial production growth remained steady at 4 per cent in September this year due to the good performance of the manufacturing sector buoyed by GST rationalisation and festive demand, according to official data released on Tuesday.
The factory output, measured in terms of the Index of Industrial Production (IIP), had expanded by 3.2 per cent in September 2024.
The National Statistics Office (NSO) revised the industrial production growth to 4.1 per cent for August 2025 from the provisional estimate of 4 per cent released last month.
Commenting on the IIP data, Aditi Naya

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ction rose by 3.1 per cent in September 2025 against 0.5 per cent expansion in the year-ago period.
During the April-September period (H1) of FY26, the country's industrial production grew by 3 per cent compared to 4.1 per cent in the first half of 2024-25.
Within the manufacturing sector, 13 of 23 industry groups recorded positive growth in September 2025 compared with September 2024.
As per the use-based classification, the capital goods segment grew 4.7 per cent in September 2025, up from 3.5 per cent in the year-ago period.
Consumer durables (or white goods production) growth accelerated to 10.2 per cent during the reporting month from 6.3 per cent growth in September 2024.
In September 2025, consumer non-durables output decli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST relief fuels India’s car upgrade wave, EV optimism, says study

GST relief fuels India’s car upgrade wave, EV optimism, says study
GST
Dated:- 28-10-2025
PTI
Mumbai, Oct 28 (PTI) While GST reductions on cars fueled a rebound in sales in the festive season, around 80 per cent of buyers surveyed used the tax relief to switch to a higher model, better brand, or premium add-ons, rather than saving the difference, a study has found.
The study by consumer-intelligence and market-research platform SmyttenPulse AI stated that SUVs remain the popular choice for buyers, while environmental consciousness is driving a sharp rise in EV consideration despite infrastructure gaps.
The ‘Post GST Car Buying Behaviour trends’ study was conducted among more than 5,000 people in October 2025 across Tie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

DO letter on new merged Customs notification dated 24.10.2025 and consequential amendments

DO letter on new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect. Taxes and Customs
North Block, New Delhi-110001
Tel. : +91-11-23094742
E-mail : gst-cbec@gov.in
gaurav.singh80@nic.in
D.O No.CBIC-190341/168/2025-TRU
Dated 24th October 2025
Madam/Sir,
Currently, the effective customs duty rates operate either through the First Schedule to the Customs Tariff Act, 1975 or through exemption notifications issued under Section 25(1) of the Customs Act which empowers the Central Government to grant partial or full exemption either conditionally or unconditionally. Apart from notification

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in the Annexure.
3. The consequential changes have been notified as under:
Principal notification
Amending notification
8/2020-Customs dated 2.2.2020, 11/2018-Customs dated 2.2.2018, 11/2021-Customs dated 1.2.2021 and 52/2017- Customs dated 30.6.2017
44/2025-Customs dated 24.10.2025
26/2018-Central Tax (Rate) dated 31.12.2018
18/2025-Central Tax (Rate) dated 24.10.2025
26/2018-Union Territory Tax (Rate) dated 31.12.2018
18/2025-Union Territory Tax (Rate) dated 24.10.2025
27/2018-Integrated Tax (Rate) dated 31.12. 2018
18/2025-Integrated Tax (Rate) dated 24.10.2025
These changes will come into effect from 1st November, 2025.
4. May I request you to disseminate this information with your field formations and also give w

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Customs dated 24th October, 2025 is a fresh notification incorporating contents of erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone Customs notifications. The list of the 30 notifications is mentioned in the Annexure.
2. What is contained in notification No. 44/2025-Customs dated 24th October, 2025?
Vide notification No. 44/2025-Customs dated 24th October 2025 consequential amendments have been carried out in notifications No. 8/2020-Customs dated 2.2.2020 relating to Health Cess, notification No. 11/2018-Customs dated 2.2.2018 relating to Social Welfare Surcharge (SWS), notification No. 11/2021-Customs dated 1.2.2021 relating to Agriculture Infrastructure Development Cess (AIDC) and

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

13, 14 and 15 corresponding to S. No 198 in notification No. 45/2025-Customs dated 24th October, 2025. Vide this entry IGST exemption continues to be provided to specified banks and entities.
4. When do notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 come into effect?
Notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 will come into effect on 1st November 2025.
5. What is the reason behind issue of this notification No. 45/2025-Customs dated 24th October, 2025?
This is a trade friendly measure. Notification No. 45/2025-Customs dated 24th October, 2025 has been issued by merging erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone customs notifications. Therefore, instead of referring to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ch had prescribed 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins has been removed.
7. Why has the changes been made in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996?
Vide erstwhile S No. 5 of notification No. 39/96-Customs dated 23.7.1996, exemption was provided to supplies made out of warehoused goods belonging to Air-India International and covered two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments. The entry has been modified to provide exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry now covers three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
8. Why has S. No. 166A of notification No. 50/2017-Customs prescribing 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

, the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act.
Annexure
S. No
Notification
1.
1/2025 – Customs dated 16-1-2025
2.
57/2022 – Customs dated 17-11-2022
3.
32/2019 – Customs dated 30-9-2019
4.
19/2019 – Customs dated 6-7-2019
5.
86/2017 – Customs dated 14-11-2017
6.
36/2017 – Customs dated 30-6-2017
7.
37/2017 – Customs dated 30-6-2017
8.
29/2017 – Customs dated 30-6-2017
9.
41/2017 – Customs dated 30-6-2017
10.
32/2017 – Customs dated 30-6-2017
11.
30/2017- Customs dated 30-6-2017
12.
16/2017 – Customs dated 20-4-2017
13.
5/2017 – Customs dated 2-2-2017
14.
130/2010 – Customs dated 23-12-2010
15.
81/2005 – Customs dated 8-9-2005
16.
121/2003 – Customs dated 1-08-2003
17.
25/1998 – Customs dated 02-06-1998
18.
39/1996 – Customs dated 23-7-1996
19.
51/1996 – Customs dated 23-7-1996
20.
50/1996 – Customs dated 23-7-1996
21.
154/1994 – Custo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld

No anti-profiteering liability where DGAP found no impermissible input tax credit; section 171(1) CGST Act upheld
Case-Laws
GST
AT held that the DGAP investigation established that the Respondent did not avail any impermissible benefit of input tax credit in respect of post-GST real estate transactions and therefore did not contravene section 171(1) of the CGST Act, 2017. The Tribunal accepted the DGAP report dated 23.05.2025 and concluded there is no liability for anti-profiteering mea

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rival

Central lacked jurisdiction under Secs 6(1) and 6(2)(b); Sec 74 proceedings void after State action; Sec 70 summons not rival
Case-Laws
GST
HC allowed the petition and quashed the show-cause notice dated 13.08.2021 issued by the Central Proper Officer and set aside the Order-in-Original dated 30.01.2025. The court held that, by virtue of Section 6(1) and the bar in Section 6(2)(b) of the GST Act, the Central Proper Officer lacked jurisdiction to initiate proceedings under Section 74 aft

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remain

Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remainCase-LawsGSTThe HC allowed the accused’s petition and directed release on regular bail upon furnishing bail/surety bonds to the

Accused granted regular bail after interim release; no evidence of misuse, absconding, or witness tampering; trial issues remain
Case-Laws
GST
The HC allowed the accused's petition and directed release on regular bail upon furnishing bail/surety bonds to the satisfaction of the trial court/duty magistrate. The court found the accused had earlier been released on interim bail and presented no tangible evidence of misuse, absconding, or likelihood of interfering with prosecution witnesses

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returns

Petition denied for permanent relief against GST registration cancellation; conditional relief granted subject to undertaking and regular returns
Case-Laws
GST
The HC dismissed the petition insofar as it sought permanent relief against the cancellation of the petitioner's GST registration but granted conditional relief. The court noted non-furnishing of statutory returns for a continuous six-month period but acknowledged the petitioner's deposit of substantial outstanding tax, interest

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached

Initiation under Section 73 unlawful for lack of authenticated show cause notice; Rule 142(1)(a), Rule 26(3), Section 75(4) breached
Case-Laws
GST
The HC set aside the impugned order dated 27.12.2023, holding that initiation under Section 73 was unlawful for lack of a formal, duly authenticated show cause notice (SCN) as mandated by Section 73 and Rule 142(1)(a); a summary in FORM GST DRC-01 and an attached statement cannot substitute a proper SCN. The court found failure to authenticat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperative

Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperativeCase-LawsGSTThe HC allowed the applicant’s petition and granted regular bail, concluding custodial detention was unnecessary. T

Regular bail granted where custodial detention unnecessary as tax quantum unassessed under SGST Act, 2017; applicant cooperative
Case-Laws
GST
The HC allowed the applicant's petition and granted regular bail, concluding custodial detention was unnecessary. The court observed a complaint has been filed but no statutory notice or assessment under the SGST Act, 2017 has been issued, leaving the tax quantum unassessed and appealable. Noting the applicant's cooperation with the investigation

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigation

Anticipatory bail refused where accused allegedly assaulted and threatened a public servant; custodial interrogation deemed necessary for investigation
Case-Laws
GST
The HC dismissed the petition and refused anticipatory bail to the petitioner. The court found prima facie serious allegations that the petitioner, with co-accused, physically assaulted and threatened the complainant, a public servant engaged in official duty; the plea of false implication was rejected at this nascent inves

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Acquisition cost of fleet operators to decline after GST reduction: Crisil Ratings

Acquisition cost of fleet operators to decline after GST reduction: Crisil Ratings
GST
Dated:- 27-10-2025
PTI
Kolkata, Oct 27 (PTI) Crisil Ratings said post the rationalisation of GST on commercial vehicles, acquisition of new fleet by the operators would decline substantially.
It said in a statement on Monday that GST on commercial vehicles has been reduced to 18 per cent from 28 per cent.
“This will bring down the acquisition cost of fleet operators,” it said.
Domestic commercia

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no “reason to believe” under s.69 CGST Act

Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no “reason to believe” under s.69 CGST ActCase-LawsGSTThe HC allowed the applicant’s prayer for regular bail and ordered release on bail subject to specified conditions to

Regular bail granted where arrest on 26.08.2025 lacked subjective satisfaction and no “reason to believe” under s.69 CGST Act
Case-Laws
GST
The HC allowed the applicant's prayer for regular bail and ordered release on bail subject to specified conditions to be observed pending investigation and trial. The court found arrest dated 26.08.2025 occurred without requisite subjective satisfaction and absent the statutory “reason to believe” under s.69 CGST Act. The court recorded that substan

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST registration cancelled under Section 29(2)(c) may be restored by filing returns and paying dues under Rule 22 proviso

GST registration cancelled under Section 29(2)(c) may be restored by filing returns and paying dues under Rule 22 proviso
Case-Laws
GST
The HC disposed the writ petition directing that, because the GST registration was cancelled under Section 29(2)(c) for non-furnishing of returns for six months, the petitioners may seek restoration by approaching the duly empowered officer within two months. If the petitioners furnish all pending returns and make full payment of tax dues with applicabl

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Anticipatory bail granted under Ss.120B,420,467,468,471,473,474 IPC where probe finds alleged GST ID fraud; cooperation negates custody

Anticipatory bail granted under Ss.120B,420,467,468,471,473,474 IPC where probe finds alleged GST ID fraud; cooperation negates custody
Case-Laws
GST
HC granted the applicant pre-arrest bail in Itanagar P.S. Case No. 182/2024 for offences punishable under Ss. 120B, 420, 467, 468, 471, 473 and 474 IPC, holding that the investigation prima facie indicates fraudulent procurement of a GST ID and fabrication of documents. The court found the applicant had cooperated, appeared before the IO,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025

Central Government amends integrated tax exemption definition for nominated agencies, citing Notification No. 45/2025-Customs, effective 1 Nov 2025
Notifications
GST
The Central Government amends the earlier integrated tax rate notification on exemptions for supply of gold, silver or platinum by nominated agencies to registered persons by substituting clause (c) of the Explanation to redefine “Nominated Agency” as the entities listed in Lists 13, 14 and 15 appended to Table I of notific

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining “Nominated Agency” per Notification No.45/2025

Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining “Nominated Agency” per Notification No.45/2025
Notifications
GST
The government amends Notification No. 26/2018-Central Tax (Rate) to substitute clause (c) in the Explanation, redefining “Nominated Agency” to mean entities listed in Lists 13-15 appended to Table I of Notification No. 45/2025-Customs; the amendment pertains to the central tax exemption framework for nominated agen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)

Quashing GST registration cancellation for lack of adjudicator, notice and hearing; violation of Articles 14 and 19(1)(g)
Case-Laws
GST
The HC quashed cancellation of the petitioner's GST registration and allowed the petition, holding the impugned quasi-judicial order unlawful for failure to disclose the adjudicating officer, failure to afford adequate notice and personal hearing, and consequent violation of principles of natural justice and the petitioner's Article 19(1)(g) liberty to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)

Thippi residue from cassava starch is classed as Chapter 23 (tariff 2303 1000), not Chapter 11; GST applies under 02/2017-CT(Rate)
Case-Laws
GST
The AAR holds that the applicant's material, being the residue (“thippi”) generated in Stage-I cassava starch manufacture and sold for further processing/animal feed, is not cassava flour or cassava starch and is classifiable as a residue/waste under Chapter 23 (tariff item 2303 1000). The material is marketable but arises as a by-product/resid

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =