Goods and Services Tax – Page 23

PM to visit Andhra on Oct 16 for multiple engagements

PM to visit Andhra on Oct 16 for multiple engagements
GST
Dated:- 15-10-2025
PTI
Amaravati, Oct 15 (PTI) Prime Minister Narendra Modi is scheduled to visit Andhra Pradesh on Thursday for multiple engagements, during which he is scheduled to inaugurate and lay the foundation stone for projects worth Rs 13,430 crore. He will also participate in the “Super GST Super Savings” event in Kurnool.
The projects span across key sectors such as industry, power transmission, roads, railways, defence manufacturing, and petroleum and natural gas.
After his arrival, PM Modi is expected to visit Sri Bhramaramba Mallikarjuna Swamy Varla Devasthanam, Srisailam in Nandyal district on Thursday morning to perform pooja and have darshan, said a P

= = = = = = = =

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

= = = = = = = =

ion of renewable energy to support the nation's growth.
Likewise, he will lay the foundation stones for the Orvakal Industrial Area in Kurnool and the Kopparthy Industrial Area in Kadapa, with a total investment of over Rs 4,920 crore.
Jointly developed by the National Industrial Corridor Development and Implementation Trust (NICDIT) and Andhra Pradesh Industrial Infrastructure Corporation Ltd (APIIC), these modern multi-sectoral industrial hubs feature plug-and-play infrastructure and a walk-to-work concept.
These hubs are expected to attract Rs 21,000 crore in investments and generate approximately one lakh jobs, bolstering industrial development and global competitiveness in the Rayalaseema region of the southern state.
The PM wil

= = = = = = = =

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

= = = = = = = =

Vizianagaram Fourth Railway Line and the Rail Flyover between Pendurti and Simhachalam North.
He will inaugurate the doubling of the Kottavalasa-Boddavara section and the Shimiliguda-Gorapur section.
In the energy sector, the Prime Minister will inaugurate Srikakulam-Angul Natural Gas Pipeline of GAIL India Limited, which was built at a cost of around Rs 1,730 crore and stretching around 124 km in Andhra Pradesh and 298 km in Odisha.
Similarly, he will inaugurate Indian Oil's 60 TMTPA (Thousand Metric Tonnes per annum) LPG bottling plant at Chittoor, established at an investment of around Rs 200 crore.
Further, PM Modi will inaugurate the Advanced Night Vision Products Factory at Nimmaluru, Krishna district, established by Bharat El

= = = = = = = =

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

= = = = = = = =

PM to visit Andhra on Oct 16 for multiple engagements

= = = = = = = =

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

= = = = = = = =

PM to visit Andhra on Oct 16 for multiple engagements

= = = = = = = =

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

= = = = = = = =

PM to visit Andhra on Oct 16 for multiple engagements

= = = = = = = =

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

= = = = = = = =

PM to visit Andhra on Oct 16 for multiple engagements

= = = = = = = =

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

= = = = = = = =

PM to visit Andhra on Oct 16 for multiple engagements

= = = = = = = =

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

= = = = = = = =

PM to visit Andhra on Oct 16 for multiple engagements

= = = = = = = =

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

= = = = = = = =

Orders under s.73 GST quashed for denying personal hearing; matter remitted for de novo adjudication

Orders under s.73 GST quashed for denying personal hearing; matter remitted for de novo adjudication
Case-Laws
GST
The HC held that the impugned adjudication orders passed under s.73 of the GST Act violated principles of natural justice by denying personal hearing; in light of the Division Bench's pronouncement that personal hearing must ordinarily be afforded before adverse adjudicatory orders, the Court quashed the orders dated 11.12.2023 and 09.09.2025 as unsustainable. The matter is remitted to the assessing authority for de novo adjudication after affording the petitioner an opportunity of personal hearing. The petition is allowed; any limitation-based objections to earlier dismissal were considered but the lack of hearing rendered the prior orders void, necessitating fresh proceedings.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Bail granted to accused in alleged Rs.185 crore GST fraud; release on surety and compliance with conditions

Bail granted to accused in alleged Rs.185 crore GST fraud; release on surety and compliance with conditionsCase-LawsGSTThe HC allowed the applicant’s bail application and ordered release on furnishing requisite surety and complying with imposed conditions

Bail granted to accused in alleged Rs.185 crore GST fraud; release on surety and compliance with conditions
Case-Laws
GST
The HC allowed the applicant's bail application and ordered release on furnishing requisite surety and complying with imposed conditions. The court noted allegations of large-scale GST fraud involving fictitious ITC transfers approximating Rs.185 crore and charges under the CGST Act, but emphasized the applicant's one-year custodial incarceration, that the offences carry a maximum punishment of five years and are magistrate-triable, and that trial remains at an early stage. Relying on appellate precedent recognizing documentary/electronic evidence and completed investigation as bail factors, the court reiterated that bail is the norm and detention the exception. Accordingly, bail was granted subject to supervisory conditions and prosecutorial safeguards.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Writ petition dismissed for inexcusable delay; appeals under Section 107 subject to four-month statutory limitation

Writ petition dismissed for inexcusable delay; appeals under Section 107 subject to four-month statutory limitation
Case-Laws
GST
The HC dismissed the writ petition filed by the petitioner company, holding that appeals under Section 107 of the Act are subject to the statutory limitation (four months under ss.107(1) and (4)) and that the delay in filing could not be condoned. The court relied on prior co-ordinate bench precedent affirming strict adherence to the limitation period. Findings of no breach of natural justice were recorded, as the petitioner had participated in the proceedings and received the Order-in-Original. The petitioner's reliance on the alleged illegibility of the order was rejected as a procedural remedy available to the petitioner which was not availed. Petition accordingly dismissed and matters disposed.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Hostel accommodation not charitable unless â‰¤â‚¹20,000/month and continuous â‰¥90 days; leasing and catering taxable under Headings 9972 and 9963

Hostel accommodation not charitable unless â‰¤â‚¹20,000/month and continuous â‰¥90 days; leasing and catering taxable under Headings 9972 and 9963
Case-Laws
GST
AAR holds that the applicant's provision of hostel accommodation does not constitute a “charitable activity” and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below Rs.20,000 per person per month is exempt only if supplied for a continuous period of at least 90 days, and both price and duration conditions must be satisfied. Leasing of premises to another educational institution is a taxable supply of services (classified under Heading 9972) and attracts CGST 9% and SGST 9%. Catering services supplied to a recipient college imparting higher education are not covered by the educational exemption and are taxable under Heading 9963 at CGST 9% and SGST 9%.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1/2017 inapplicable

Refined rice bran oil classifiable under Tariff Heading 1515 90 40 by composition; Sl. No.87 of Notification No.1/2017 inapplicable
Case-Laws
GST
The AAR held that, on the presented facts and documentary evidence (FSSAI licence, trademark certificate and test report), the applicant's refined rice bran oil is of edible grade and, notwithstanding its marketing as lamp oil, classification must be governed by the product's composition rather than asserted end-use absent explicit tariff provision. Consequently, the oil, when supplied without additives or admixture of other oils, is classifiable under Tariff Heading 1515 90 40 of the Customs Tariff Act, 1975. The ruling denies reclassification based on commercial description and concludes that Sl. No. 87 of Schedule I to Notification No. 1/2017-Central Tax (Rate) is not applicable to alter this classification.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings

AAR rejects advance ruling as non-maintainable under first proviso to Section 98(2) due to identical earlier departmental proceedings
Case-Laws
GST
The AAR dismissed the applicant's advance-ruling application filed on 11-02-2025, holding it non-maintainable under the first proviso to Section 98(2) of the CGST/TNGST Acts because identical questions were already the subject of departmental proceedings commenced earlier. The Authority found the dispute-taxability arising from mismatched turnover declarations in GSTR-9 and GSTR-3B and the applicability of an exemption notification for solid-waste-management services to a municipal contract-was substantively identical to the scrutiny and recovery proceedings initiated by the assessing officer (DRC-01A dated 22-03-2024). Consequently, admission was precluded and the application was rejected.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Minimum Guaranteed Off-take charges are liquidated damages, not taxable supply under Section 7(1A) and Schedule II(5)(e)

Minimum Guaranteed Off-take charges are liquidated damages, not taxable supply under Section 7(1A) and Schedule II(5)(e)
Case-Laws
GST
AAR held that Minimum Guaranteed Off-take (MGO) charges constitute liquidated damages and do not amount to a “supply” or “consideration” under the CGST framework. Applying the definition of declared services in Schedule II(5)(e) and the Contract Act principles, the Authority found no requisite nexus between the payment and any obligational supply (i.e., agreeing to do, refrain or tolerate an act). MGO payments merely compensate for breach and are a monetary flow for loss, not the object of a contract; consequently they fall outside Section 7(1A)/Schedule II coverage and are not taxable under GST, particularly where the principal product supplied is outside GST ambit.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

India calls on COP30 to address lack of funds for climate action in developing nations

India calls on COP30 to address lack of funds for climate action in developing nations
GST
Dated:- 14-10-2025
PTI
New Delhi, Oct 14 (PTI) India has said the United Nations climate conference in BelÃ©m, Brazil, should focus on tackling the critical shortage of resources that developing countries need to adapt to climate change and curb greenhouse gas emissions.
Addressing the Global Stock Take (GST) breakout session during the pre-COP30 meeting in Brasilia on Monday, Union Environment Minister Bhupender Yadav said the time for continuous reviews without action has passed.
“Dialogue is important, but action is imperative,” he said.
“We must now focus on implementing ambitious climate measures and, above all, addressing the most

= = = = = = = =

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

= = = = = = = =

ir global relevance.
Science, he said, must follow rigor, accuracy and robustness, with due consideration from all relevant sources.
Yadav met UN climate chief Simon Stiell, COP30 President-Designate AndrÃ© CorrÃªa do Lago and EU Commissioner for Climate Action Wopke Hoekstra on the sidelines of the pre-COP meetings.
Yadav said his discussion with Stiell focused on “strengthening multilateral cooperation to enhance global climate action”.
“Appreciate his acknowledgment of India's leadership and remarkable progress in renewable energy,” Yadav posted on X.
He said his meeting with CorrÃªa do Lago focused on strengthening climate cooperation, energy security and adaptation measures to deliver tangible outcomes on the implementation of the Pa

= = = = = = = =

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

= = = = = = = =

GST rate revision to reduce tax collection of Jammu & Kashmir by up to Rs 1,000 cr: Omar Abdullah

GST rate revision to reduce tax collection of Jammu & Kashmir by up to Rs 1,000 cr: Omar Abdullah
GST
Dated:- 14-10-2025
PTI
Srinagar, Oct 14 (PTI) The revision in GST rates is expected to reduce the tax collection of Jammu and Kashmir by up to Rs 1,000 crore this fiscal, Chief Minister Omar Abdullah said here on Tuesday.
Abdullah, addressing the national executive meeting of FICCI here, also said that the fallout of the Pahalgam terror attack, which was a setback to the image of Jammu and Kashmir, along with heavy rains during the summer of 2025, has severely affected the economy of the Union Territory.
“The revision of GST rates alone will reduce our earnings by Rs 900 to Rs 1000 crore, and for a state like Jammu and Kashm

= = = = = = = =

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

= = = = = = = =

Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025

Central tax policy allows provisional 90% refunds for system-identified low-risk zero-rated and inverted-duty claims from 01.10.2025
Circulars
GST – States
A central tax policy instruction directs uniform implementation permitting provisional sanction of 90% of refund claims for system-identified low-risk applications relating to zero-rated supplies, and temporarily for inverted duty structure claims, effective for claims filed on or after 01.10.2025; officers may, with reasons recorded, opt for detailed scrutiny instead of provisional grant, and certain notified categories remain ineligible for provisional refunds. Statutory conditions (including non-prosecution requirements) continue to apply; overpayments discovered on verification will prompt show-cause proceedings and recovery. Jurisdictional supervising officers must monitor implementation and report difficulties to the Board.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Tax authority adopts GST circular: post-sale discounts usually reduce price, not taxable consideration, so input tax credit needn’t be reversed

Tax authority adopts GST circular: post-sale discounts usually reduce price, not taxable consideration, so input tax credit needn’t be reversedCircularsGST – StatesState tax authority adopts central GST Policy Wing circular to clarify treatment of seconda

Tax authority adopts GST circular: post-sale discounts usually reduce price, not taxable consideration, so input tax credit needn't be reversed
Circulars
GST – States
State tax authority adopts central GST Policy Wing circular to clarify treatment of secondary/post-sale discounts. Financial or commercial credit notes do not reduce the original transaction value, so recipients need not reverse input tax credit. Post-sale discounts from a manufacturer to a dealer are generally treated as price reductions and not as consideration for the dealer's supply to end customers, unless there is an agreement between manufacturer and end customer making the discount an inducement; such discounts must be included in overall consideration in that case. Discounts are not consideration for separate services unless specific, agreed promotional services with defined consideration are provided.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a “place of business” (Section 22)

Businesses must obtain separate GST registration where third-party warehouses/cold storage constitute a “place of business” (Section 22)
Circulars
GST
A tax authority clarifies that businesses whose principal place is in one State must obtain separate GST registration in another State where goods are stored and supplied from a warehouse or cold storage, even if operated by a third party, because such storage constitutes a “place of business.” Movements require valid tax invoices and e-way bills, and transfers between establishments under the same PAN are treated as supplies between distinct persons with applicable CGST/SGST or IGST based on place of supply rules. Cold storage services are taxable at the location of the property. Registered persons must maintain records, file returns, and discharge tax liabilities in the State where the warehouse operates.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider

Approved DGCA flight training with completion certificate exempt from GST under MOF Circular dated 11.10.2024; AAR to reconsider
Case-Laws
GST
HC held that approved flight training courses conducted by DGCA-approved training organisations, requiring a completion certificate, fall within the exemption clarified by the Ministry of Finance circular dated 11.10.2024 and are exempt from GST as per the relevant notification. The court set aside the impugned orders dated 02.12.2022 and 31.05.2023. The matter is remitted to Respondent No. 3 (Authority for Advance Ruling – GST, U.P.) to adjudicate afresh and reconsider the question posed in the applicant's 01.09.2022 application in light of the 11.10.2024 circular, within three months from production of the certified copy of the order. Petition allowed in part.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found

Challenge dismissed; registration cancellation upheld where authorised representative attended, no denial of natural justice found
Case-Laws
GST
The HC dismissed the writ petition and upheld the impugned order dated 13.09.2024 cancelling the petitioner's registration, finding no breach of natural justice. The court held that the authority had issued notice of a personal hearing, an authorised representative of the petitioner attended and tendered written submissions, and no adjournment or specific request for a further hearing was made; hence the representative's conduct did not amount to denial of opportunity. The HC further held that an equivocal request for a hearing “if necessary” did not oblige the authority to seek additional clarification, and concluded there were no grounds to interfere with the administrative order.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered

Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to be reconsidered
Case-Laws
GST
The HC allowed the petition, holding that delay and laches did not bar relief but the show-cause notice suffered a jurisdictional defect rendering the retrospective cancellation of registration void. The court found the notice vague as to allegations of fraud, willful misstatement or suppression and that no notice had proposed retrospective cancellation; consequently the order of cancellation and the appellate affirmation were held bad in law. The orders of retrospective cancellation were set aside, the appellant's registration was directed to be restored with retrospective effect, and the authorities were ordered to consider the appellant's application for additional place of business in accordance with law.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =

Retail inflation slips to over 8-yr low of 1.54 pc in Sep

Retail inflation slips to over 8-yr low of 1.54 pc in Sep
GST
Dated:- 13-10-2025
PTI
New Delhi, Oct 13 (PTI) Retail inflation slowed to an over 8-year low of 1.54 per cent in September and slipped below Reserve Bank's comfort zone mainly due to subdued prices of vegetables, fruits and pulses, showed government data released on Monday.
The consumer price index (CPI) based inflation was 2.07 per cent in August and 5.49 per cent in September 2024. The previous low was 1.46 per cent in June 2017.
It is for the second time that retail inflation has slipped below 2 per cent in 2025. The government has mandated the RBI to ensure CPI remains at 4 per cent with a margin of 2 per cent on the either side.
“There is decrease of 53 bas

= = = = = = = =

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

= = = = = = = =

Kerala at 9.05 per cent and lowest in Uttar Pradesh (-) 0.61 per cent.
In its October bimonthly monetary policy, the Reserve Bank lowered its inflation projection for 2025-26 to 2.6 per cent from 3.1 per cent estimated in August.
Regarding the inflation outlook for second half of the fiscal, RBI said that healthy progress of the south-west monsoon, higher kharif sowing, adequate reservoir levels and comfortable buffer stock of foodgrains should keep food prices benign.
It said that the recently implemented GST rate rationalisation would lead to a reduction in prices of several items in the CPI basket. Overall, the inflation outcome is likely to be softer than what was projected in the August MPC resolution, primarily on account of th

= = = = = = = =

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

= = = = = = = =

f the GST rejig and tariffs,” Nayar said.
Earlier this month, Reserve Bank of India expectedly left its key interest rates unchanged as it waited for greater clarity on the impact of US tariffs as well as playout of earlier rate cuts and recent tax reductions.
Paras Jasrai, Associate Director at India Ratings and Research said the deflationary trend in food prices has persisted into October 2025 (as of October 12, 2025), with prices of key items such as tomatoes, onions, potatoes, and pulses declining in double digits.
“Looking ahead, a favourable base effect (October 2024: 6.2 per cent) is expected to further ease retail inflation in October 2025. Additionally, the impact of GST rate rationalization will provide further support. Howe

= = = = = = = =

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

= = = = = = = =

GST Rationalistaion: Cultivating Growth, Crafting Prosperity in Mizoram

GST Rationalistaion: Cultivating Growth, Crafting Prosperity in MizoramGSTDated:- 13-10-2025Key Takeaways
* GST cut from 18% → 5% on processed Mizo Bird’s Eye Chilli, ginger and turmeric to benefit farmers and promote expor

GST Rationalistaion: Cultivating Growth, Crafting Prosperity in Mizoram
GST
Dated:- 13-10-2025

Key Takeaways
* GST cut from 18% → 5% on processed Mizo Bird's Eye Chilli, ginger and turmeric to benefit farmers and promote exports.
* Processed fruit products, including passion fruit juice and pulp, now taxed at 5%, creating jobs in local food units.
* All bamboo and cane products brought under a 5% GST slab, supporting rural artisans and eco-friendly livelihoods.
* Hotel rooms up to Rs.7,500/night taxed at 5%, making Mizoram more attractive for travellers and boosting employment.
Introduction
Mizoram's economy is deeply rooted in its land and forests, from organic spices and horticultural crops to bamboo crafts and eco-tourism. The state's unique terrain and traditional farming practices give its products a distinct identity, with the Mizo Bird's Eye Chilli recognised as a Geographical

= = = = = = = =

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

= = = = = = = =

e and household income.
Mizoram produced about 10,918 metric tonnes of Mizo chilli in 2020-21. A study conducted in Aizawl district during 2017-18 estimated an average gross income of Rs.1.57 lakh per hectare, underlining its economic importance for small farmers.
The chilli is also finding new global markets, the state recorded its first official export of 7.5 metric tonnes to the United States in March 2023, while around 20,000 tonnes are estimated to be traded annually to Bangladesh and neighbouring states through informal channels. Small food processing and pickle units linked to the chilli also provide employment opportunities, typically engaging around 10 to 12 persons per unit.
With GST reduced from 18% to 5% on processed and packaged chilli products, farmers and processors are expected to benefit directly. The lower rate will make packaged chilli more affordable in domestic markets, promote branding and value addition, and st

= = = = = = = =

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

= = = = = = = =

n FY 2024-25 (up to February), with spices forming an important component of that basket.
With GST reduced from 18% to 5% on processed and packaged products, value-added spice producers will benefit from lower input costs and better market access. The change is also expected to make Mizoram's organic spices more competitive in both domestic and export markets, where consumer demand for natural and chemical-free produce continues to grow.
Passion Fruit
Mizoram is India's third-largest producer of passion fruit, and cultivation is expanding rapidly due to favourable climatic conditions. In 2023-24, the state produced over 3.4 lakh tonnes of fruits, including passion fruit, spread across nearly 69,000 hectares. Passion fruit processing has created new entrepreneurial opportunities in juice and concentrate production, offering additional income for farmers and women's groups.
The reduction of GST on processed fruit products from 12-18% to 5% will make passion f

= = = = = = = =

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

= = = = = = = =

GST structure, bamboo furniture and all bamboo or cane handicraft products are now taxed at a uniform rate of 5%, down from the earlier higher slabs. The reduced rate will make bamboo products more affordable, stimulate domestic demand and enhance Mizoram's competitiveness in the national handicraft market. With India's bamboo industry valued at nearly Rs.24,000 crore (in 2019), this reform opens up new opportunities for Mizoram's artisans, promoting green livelihoods and sustainable rural growth.
Tourism and Hospitality
Tourism is fast emerging as a key engine of growth and employment in Mizoram. Blessed with scenic hills, lush forests and a vibrant cultural heritage, the state is positioning itself as a major destination for eco-tourism and adventure travel. Visitors are drawn to its serene landscapes, traditional festivals and community-based homestays that reflect the warmth and hospitality of Mizo culture.
A 2014-15 government survey identified 4,038 em

= = = = = = = =

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

= = = = = = = =

Unregistered partnership registered under CGST can pursue writ despite s.69 embargo; partner inclusion makes petition maintainable

Unregistered partnership registered under CGST can pursue writ despite s.69 embargo; partner inclusion makes petition maintainable
Case-Laws
GST
The HC held the writ petition maintainable: an unregistered partnership firm that is registered under the CGST Act and pays taxes may enforce statutory rights by writ, and inclusion of an individual partner as a party renders the petition maintainable despite the embargo in s.69 of the Partnership Act. The petition was disposed. The court directed that the petitioner may file an appeal by 30 November 2025 with the requisite pre-deposit of the tax amount; if filed by that date, the appeal shall not be dismissed on limitation grounds and will be adjudicated on merits.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

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

= = = = = = = =