Goods and Services Tax

Assam govt to hand over state GST collected from Zubeen's last film to his foundation: Himanta
GST
Dated:- 1-1-2026
PTI
Guwahati, Jan 1 (PTI) The Assam government will transfer Rs 2.90 crore, the share of the state GST earned from Zubeen Garg's last film ' Roi Roi Binale' to a foundation set up by the late singer by Friday, Chief Minister Himanta Biswa Sarma said here.
The film has grossed Rs 32 crore, which is a record in the Assamese film industry.
The state GST will be transferred to 'Kalaguru Foundation' set up by Garg, the chief minister said at an interaction with media persons in a programme titled 'Natun Diner Alap' (Conversations of a new day) on the occasion of the new year.
The state government will also appoint a

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rcumstances while swimming in the sea on September 19.
Assam police investigated the case and submitted the charge sheet within three months but now ''we want justice to be delivered'', Sarma said.
The trial of the seven accused in the Zubeen Garg death case began last month at Kamrup (Metro) District and Sessions Court.
The accused persons North East India Festival (NEIF) chief organiser Shyamkanu Mahanta, the singer's secretary Siddhartha Sharma, the singer's cousin Sandipan Garg, and his two Personal Security Officers (PSOs) appeared from the Baksa Jail while musician Shekharjyoti Goswami and singer Amritprava Mahanta were present online from Haflong Jail.
The SIT had charged Mahanta, Sharma, Goswami and Amritprava with murder i

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Rupee falls 10 paise to close at 89.98 against US dollar
GST
Dated:- 1-1-2026
PTI
Mumbai, Jan 1 (PTI) The rupee depreciated 10 paise to close at 89.98 (provisional) against the US dollar on Thursday, the first trading session of 2026, as sustained foreign fund outflows and a negative trend in domestic equities dented investor sentiments.
Forex traders said the USD/INR pair traded in a tight range, as support from easing crude oil prices was offset by a positive tone in the US dollar index and foreign fund outflows.
The Indian rupee declined on the first day of the year, after registering a 5 per cent slump in 2025, as significant fund outflows kept dollar demand elevated and the rupee under pressure.
At the interbank forei

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8 per cent higher at USD 60.85 per barrel in futures trade.
Forex traders said the USD/INR pair is trading under pressure due to multiple factors, including a shift toward risk aversion, driven by persistent capital withdrawals from foreign investors ahead of the holiday break, alongside heightened greenback demand from importers.
On the domestic equity market front, the stock market ended the first trading session of 2026 on a flat note. Sensex dipped 32 points to 85,188.60, while the Nifty was up 16.95 points to 26,146.55.
Foreign Institutional Investors offloaded equities worth Rs 3,597.38 crore on Wednesday, according to exchange data.
On the domestic macroeconomic front, gross GST collections rose 6.1 per cent to over Rs 1.74 l

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GST collections rise 6 pc to over Rs 1.74 lakh cr in December 2025
GST
Dated:- 1-1-2026
PTI
New Delhi, Jan 1 (PTI) Gross GST collections rose 6.1 per cent to over Rs 1.74 lakh crore in December 2025, on slow growth in revenues from domestic sales following the sweeping tax cuts, according to government data released on Thursday.
Gross Goods and Services Tax (GST) revenue in December 2024 was over Rs 1.64 lakh crore.
Gross revenue from domestic transactions rose 1.2 per cent to ov

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Excise duty on tobacco: Manufacturers to install CCTV, preserve footage for 24 months from Feb 1
GST
Dated:- 1-1-2026
PTI
New Delhi, Jan 1 (PTI) Manufacturers of chewing tobacco, gutkha and similar products will have to install a functional CCTV system from February 1, covering all packing machines and preserve the footage for at least 24 months, according to a government notification.
Such manufacturers will also have to disclose to excise authorities the number of machines and their capacities, and can also claim abatement in excise duty in case a machine is non-functional for a minimum of 15 consecutive days, according to the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Coll

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l packing machine areas and to preserve the footage for a minimum period of 24 months.
Manufacturers of such tobacco products packed in pouches will have to disclose the number of machines, the specifications of the machines, such as maximum rated capacity and gearbox ratios, and the details of retail sale prices to the excise tax authorities.
The jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, will determine the annual production capacity after conducting a physical inspection of the factory and verifying the technical specifications of the machines.
The annual production capacity shall be determined by multiplying the quantity of notified goods deemed to be pr

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Frequently Asked Questions (FAQs) on Machine-Based levy in case of Chewing Tobacco, Jarda Scented Tobacco and Gutkha
GST
Dated:- 1-1-2026

1. What are the effective duty rates of central excise on tobacco and tobacco products?
The effective duty rates on tobacco and tobacco products have been notified vide notification No. 03/2025-Central Excise and notification No. 04/2025-Central Excise both dated 31.12.2025. These duty rates will come into effect from 1st February, 2026. 
2. Where are the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules 2025 provided for?
The Rules have been notified vide notification No. 05/2025-Central Excise (N.T.) dated 31.12.2025. These Rules will come into effect from 1st February, 2026.
3. What are the goods covered under these Rules?
These rules cover the goods notified under Section 3A of the Central Excise Act, 1944 vide notification

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Is there any abatement on retail sale price of the notified goods for the purpose of calculation of duty?
Yes, abatement is available and it has been factored in while notifying the applicable rates of duty for the products in Notification No. 01/2022-Central Excise (N.T.) dated 01.02.2022.
8. By what date must an existing manufacturer of the notified goods submit the declaration?
The declaration in Form CE DEC-01 has to be filed on the portal within seven days of coming into effect of the Rules i.e. by 7th February, 2026.
9. Is filing of FORM CE DEC-01 mandatory?
Yes, it is mandatory.
10. What are the parameters required to be declared?
The parameters include number of machines, specifications regarding the machines such as maximum rated capacity and gear box ratios and the details of retail sale prices as mentioned.
11. Why is a Chartered Engineer's certificate required?
This is required to help in providing technical information regarding number of track

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52 crores (higher of Rs 0.83 crores or 0.38*RSP is to be taken)
14. Can a taxpayer file a fresh declaration between filing the first one and before the issuance of order determining the annual capacity of production by the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise?
As per Rule 6 of the said Rules, a fresh declaration cannot be filed until the jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, has issued an order under Rule 8 with respect to the previous declaration.
15. How will the department determine the annual capacity of production?
The jurisdictional Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, will determine the annual capacity of production after conducting physical inspection of the factory and verification of technical specifications of the machines. The annual capacity of produ

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 Deputy Commissioner or Assistant Commissioner of Central Excise?
Even if the taxpayer prefers to file an appeal, the duty has to be paid as per the determination by the jurisdictional Deputy Commissioner or the Assistant Commissioner of Central Excise, as the case may be, for the period subsequent to the order.
18. Will the determination be done every month by the jurisdictional officer?
No. A fresh determination will be done only if there is a change in the relevant factors of production affecting the annual capacity of production i.e. number of packing machines and maximum rated capacity of production of machines.
19. In case a manufacturer registered after 1st February 2026 installs machines and starts production on the 10th of a month, is the duty payable for the entire month?
Yes. As per the said Rule 13(3), the manufacturer has to pay the duty fully for the entire month in which the machines have been installed.
20. How will the number of machines be determined f

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hat are the conditions for claiming abatement?
In order to claim abatement, the manufacturer must intimate the department at least three working days in advance and the machine must be sealed by the department.
25. Are machines deemed to be operating even if not in use?
Yes. Any packing machine installed in a factory is deemed to be operating unless it is sealed in accordance with the provisions of the Rules.
26. What is the procedure for sealing of machines?
The manufacturer has to intimate the jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise, as the case may be, at least 3 working days before the non-operation of an installed machine for any continuous period of fifteen days or more.
27. How can a sealed machine be de-sealed?
The jurisdictional Deputy Commissioner or Assistant Commissioner of Central Excise, as the case may be, must be intimated at least 3 working days before the date from which the operations are intended to be resumed. The machi

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GST assessment issued to deceased taxpayer: order set aside; fresh notice to legal representative; recovery limited u/s 93
Case-Laws
GST
An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased's business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or where the business is not carried on, the legal representative holding the estate. Accordingly, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative. Any post-assessment recovery was confined to the deceased's estate and only to the extent of estate available with the legal representative. – HC
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GST appeal filing dispute over hard-copy and certified-order upload; rejection set aside, appeal remanded for merits hearing
Case-Laws
GST
Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. – HC
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GST fake-invoice and ITC fraud arrest challenged for faulty s.35(3) BNSS notice timing; bail granted due to defective arrest. (3)
Case-Laws
GST
The dominant issue was whether the arrest for alleged GST fake-invoice and ITC fraud complied with the mandatory notice requirements under s. 35(3) BNSS. The court found the notice directed appearance at 4:15 PM on a stated date that the IO admitted was erroneous; even assuming the corrected date, the petitioner was arrested earlier the same day around noon, before the scheduled appearance time. This showed no effective compliance with s. 35(3) BNSS, rendering the arrest legally infirm/defective under settled law. On this technical illegality, bail was granted subject to conditions. – HC
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GST zero-rated turnover claim for FY2019-20: limitation extension notifications dispute leads to order set aside, remanded with costs
Case-Laws
GST
Challenge to adjudication denying zero-rated turnover for FY 2019-20 turned on whether the proceedings were time-barred in light of multiple GST notifications extending limitation, whose validity is pending before the apex court and could materially affect the assessment. To avoid conflicting decisions and multiplicity of litigation, the adjudication order was set aside and the matter remitted to the adjudicating authority for fresh consideration and a de novo order in accordance with law, after granting a further opportunity. Relief was made conditional on payment of costs to the legal services authority within six weeks. – HC
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Data management services for foreign affiliates under master service agreement treated as export; GST demand, interest and penalty set aside
Case-Laws
GST
Services rendered to foreign affiliates were examined to determine whether they constituted export of services and whether GST could be levied on “data management services.” Applying para 3.2 of Circular No. 209/1/2018-ST, the place of provision for software-related services including testing, debugging, modification, customisation, upgradation, enhancement and implementation is the recipient's location. On construing the master service agreement and the nature of activities, the services were held to fall within “data management services” covered by the circular, making the place of supply outside India; consequently, the GST demand (and allied interest/penalty) on such services was set aside and the impugned order was quashed. – HC
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GST on liquidated damages for service-agreement breach held as compensation, not supply consideration; tax notice quashed, refund ordered
Case-Laws
GST
GST was sought to be levied on liquidated damages received for breach/non-performance under a service agreement. The Court held that such amounts represent compensation for loss/damage payable under ss. 73-74 of the Contract Act and are expressly covered by para 7 (including paras 7.1 and 7.1.6) of Circular No. 178/10/2022, which clarifies that such payments are not consideration for a supply; consequently, the levy proposed in the show cause notice was unsustainable, and the notice was quashed. Amounts collected/paid under protest in relation to such proceedings were directed to be refunded with interest, applying the principle that involuntary collections without authority of law are illegal. – HC
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Two arrested for over Rs 17 crore GST evasion in UP's Bhadohi
GST
Dated:- 31-12-2025
PTI
Bhadohi (UP), Dec 31 (PTI) Police on Wednesday arrested two persons and busted a racked allegedly involved in evading about Rs 17.57 crore in GST in Uttar Pradesh's Bhadohi by floating fake firms and showing bogus transactions worth more than Rs 96 crore across several states, officials said.
Additional Superintendent of Police Shubham Agrawal said a case was registered on July 7 at the Aurai police station on a complaint by Assistant Commissioner, Commercial Tax, Bhadohi, Manoj Kumar Agrawal, against Jogendra Kumar, proprietor of Jogendra Enterprises.
According to the complaint, the firm allegedly carried out fictitious transactions wor

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BEE's new star ratings to push AC prices up 10 pc, refrigerators by 5 pc from Jan
GST
Dated:- 31-12-2025
PTI
New Delhi, Dec 31 (PTI) Prices of cooling appliances such as room air conditioners and refrigerators may go up 5-10 per cent from January 1, 2026, as the new revised star rating from the Bureau of Energy Efficiency (BEE) comes into force.
This hike, which will be applicable from January 1, 2026, will almost offset the price advantage which the consumers have got from the GST reforms in September this year on room air-conditioners (RAC), where duty was slashed 10 per cent.
Besides the fall of the Indian rupee against the US dollar and global increase of copper prices is also putting pressure on manufacturers' margins.

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of 5 per cent.
Expressing a similar opinion, Godrej Enterprises Group Business Head & EVP at Appliances Business Kamal Nandi said the durables industry is getting affected by currency depreciation as well as adverse commodity costs and scheduled energy regime changeover from January, which cumulatively will lead to a significant cost increase in cooling categories, with RACs being most impacted.
“In the immediate context, energy regime changeover-linked price hike to the tune of 5-7 per cent for ACs and 3-5 per cent for refrigerators looks likely,” said Nandi.
Voltas Senior Business Leader Jayant Balan said India's cooling industry is entering a transformative phase with the upcoming BEE star rating revision effective January 2026.

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movements,” he said.
The AC industry got GST benefits and had also seen an increase in sales. However, the industry is also committed towards sustainability as when the demand goes up, it is also required to balance the energy efficiency.
“Prices will definitely go up, not only because the BEE labelling standards are going up, but copper also has gone up, the raw material cost has been going up, the dollar against the rupee has depreciated,” he said.
Asked whether the RAC prices will return to pre-GST reforms time, Jawa said, “It will be around that”.
Besides, BEE has also made star-labelling mandatory on a host of appliances, including televisions, LPG gas stoves, cooling towers, and chillers from January 1. This will help custome

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Air purifiers and HEPA filters classification for 5% GST as medical devices; issue sent to GST Council, case pending.
Case-Laws
GST
Whether air purifiers and HEPA filters should be treated akin to “medical devices” covered by the notification prescribing 5% GST was the dominant issue. The court, noting the functional role of these devices and policy concerns reflected in parliamentary recommendations, recorded a prima facie view that there was no apparent reason to deny them the 5% rate applicable to devices listed in the notification, and directed that the question of lowering or abolishing GST on air purifiers and HEPA filters be placed before the GST Council for expeditious consideration, with the matter kept pending for compliance. – HC
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Statutory appeal filed after maximum condonable delay: writ petition cannot compel admission or extend limitation; dismissal upheld
Case-Laws
GST
A writ petitioner sought to set aside rejection of a statutory appeal as time-barred and to compel acceptance beyond the maximum condonable period. Relying on binding precedent, the Court held that when the statute caps condonation, the appellate authority lacks power to admit an appeal filed after the aggregate period, and the HC's Article 226 jurisdiction cannot be used to override substantive limitation provisions or invoke Section 5 of the Limitation Act to extend the outer limit; consequently, no direction could be issued to entertain the belated appeal. Having opted for the statutory appellate remedy, the petitioner could not seek writ scrutiny of the original order except on jurisdictional error or breach of natural justice, which was not shown; the petition was dismissed – HC
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Overseas service supply: whether s.2(13) “intermediary” or s.2(6) export; GST demand partly quashed, reply allowed.
Case-Laws
GST
Services rendered to an overseas recipient were examined to determine whether they constituted “intermediary services” under s.2(13) IGST Act, or exports under s.2(6) IGST Act. Applying its earlier ruling on identical facts, the Court held the service provider acted as an independent service provider and not as an intermediary, and the supply qualified as export of services, negating GST liability on that basis; consequently, the show cause notice was quashed insofar as it related to a specified audit objection. For remaining audit objections, the service provider was permitted to file a reply with documents and the department was directed to proceed in accordance with law, resulting in partial allowance. – HC
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Taxpayer's 2020-21 GST arrears payment request rejected without hearing; decision set aside, DRC-13 garnishee recovery paused pending deposit.
Case-Laws
GST
The dominant issue was whether rejection of the taxpayer's request relating to payment of GST arrears for 2020-2021, purportedly under Rule 158B(3) and Rule 158(3)(a) of the GST Rules, could stand without affording an effective personal hearing. The authority was directed to reconsider the matter on merits after granting a personal hearing, thereby setting aside the operative effect of the impugned rejection for fresh adjudication. Consequentially, further recovery action pursuant to the garnishee proceedings in Form GST DRC-13 was ordered to remain in abeyance, subject to deposit of an additional specified amount within the stipulated time. – HC
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Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
Case-Laws
GST
The dominant issue was whether the impugned adjudication suffered from jurisdictional error and breach of natural justice by travelling beyond the show cause notice and relying on adverse material without confrontation. The Court held that an adjudication cannot confirm a demand far in excess of the proposed demand and must provide the noticee a fair opportunity to meet adverse material; otherwise, the order is vitiated and writ jurisdiction may be invoked despite the availability of an appellate remedy. The matter was directed to proceed afresh by supplying the adverse material, permitting objections within a month, and granting a personal hearing on advance notice, and the petition was disposed of accordingly – HC
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GST portal show-cause notice served via “Additional Notices” tab; adjudication order set aside for ignoring taxpayer reply
Case-Laws
GST
Challenge to service of the show cause notice (SCN) on the ground that it was uploaded only in the “Additional Notices” tab was rejected, as the portal changes after 16 January 2024 made that tab visible and accessible, and the SCN issued on 17 May 2024 was shown to be available there. However, the adjudication order was held vitiated for breach of natural justice because it was passed without considering the taxpayer's submissions and contentions; additionally, the impugned time-extension notifications were noted to be under challenge before superior judicial forums. The order was set aside, time was granted to file reply to the SCN up to 30 September 2025, and a personal hearing was directed thereafter. – HC
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Charity-run tree plantation and maintenance for environmental preservation qualifies as “charitable activity”, making supplies GST-exempt under Notification 12/2017.
Case-Laws
GST
Plantation and maintenance of trees undertaken by a registered charitable institution for preservation of environment was examined for exemption under Entry 1 of N/N. 12/2017-CT(R) read with the definition of “charitable activities” in clause 2(r). Since preservation of environment, including forests and ecological balance, is expressly covered and the activity aligns with governmental forest policy objectives for environmental stability, it qualified as a charitable activity. Consequently, the supplies were held exempt from GST under the notification, and no GST was payable, rendering the question of rate inapplicable – AAR
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IndiGo faces Rs 458 crore GST penalty; airline to contest ruling
GST
Dated:- 30-12-2025
PTI
New Delhi, Dec 30 (PTI) The country's largest airline IndiGo on Tuesday said authorities have slapped a GST penalty of over Rs 458 crore, and that it would contest the decision.
The Additional Commissioner of CGST- Delhi South Commissionerate has slapped the penalty. It pertains to the assessment order under Section 74 of the Central Goods and Services Tax Act, 2017, for FY-2018-19 to FY 2022-23, according to a regulatory filing.
The total GST penalty is Rs 458,26,16,980.
“GST department has passed an order imposing GST demand along with interest and penalty on compensation received from foreign supplier and denial of Input Tax cred

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GST goods detention and penalty u/s129 challenged; adjudication order issued after 7-day limit, so detention orders quashed.
Case-Laws
GST
Detention and penalty proceedings under s.129 of the CGST/GGST Act were challenged on the ground that the adjudication order under s.129(3) was issued beyond the statutory seven-day limit from service of notice. Since the notice in Form GST MOV-07 was served on 10.11.2025 and the order in Form GST MOV-09 was passed on 19.11.2025, the authority acted in breach of s.129(3), rendering the order without legal validity; consequently, the detention order in Form GST MOV-06, the notice in Form GST MOV-07, and the order in Form GST MOV-09 were quashed, and the petition was allowed. – HC
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Goods detention and confiscation without s.129(3) notice, direct s.130 action using MOV-10/MOV-11; writ declined, appeal directed.
Case-Laws
GST
Challenge to detention/confiscation proceedings under the CGST Act on the ground that no notice under s.129(3) was issued and the authority, without determining penalty under s.129, directly initiated confiscation under s.130 in Forms GST MOV-10 and MOV-11, was not adjudicated on merits in writ jurisdiction. The court directed the aggrieved party to file an appeal before the competent appellate authority, with liberty to raise all grounds taken in the writ, and required the appellate authority to decide the appeal on merits and examine the propriety of invoking MOV-10/MOV-11; if filed within 10 days, disposal was directed within 12 weeks – HC
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Time-barred s.107 GST disputed tax appeal and belated writ challenge remitted for fresh decision with 25% cash deposit
Case-Laws
GST
Where the statutory appeal under s. 107 of the GST enactments, 2017 had become time-barred and the assessee invoked writ jurisdiction belatedly, the Court held that, consistent with prior similar orders, the interests of revenue and the assessee could be balanced by setting aside the impugned order and directing a de novo decision on merits subject to a protective pre-deposit. The matter was remitted to the proper authority to pass a fresh order on merits, conditional upon deposit of 25% of the disputed tax in cash through the electronic cash ledger within 30 days, and the writ was disposed accordingly – HC
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GST liability based on income-tax portal turnover vs bank receipts mismatch; s.74 assessment orders remitted for forensic review.
Case-Laws
GST
GST assessment orders issued under s.74 were challenged on the ground that tax liability was fastened solely on turnover reflected in the income-tax portal, allegedly based on an inflated return, despite a marked mismatch between bank receipts and reported turnover. The Court held that, given the significant discrepancies, the taxpayer's records required forensic examination to ascertain actual turnover and whether liability could be determined merely from the income-tax declaration. Since the impugned orders had also superseded earlier assessments, the matters were remitted to the department to conduct the examination and pass fresh orders on merits subject to stipulated conditions, and the petitions were disposed accordingly. – HC
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