GST Circular No 266/12/2026 The CBIC, based on the recommendations of the 57th GST Council Meeting held on 8 October 2026, has issued the following clarifications under Section 168(1) of the CGST Act, 2017 to ensure uniformity in the interpretation and applicability of GST on certain services. Distinction Between Research & Development (R&D) and Consultancy … Read more
GST Circular No. 265/11/2026 The CBIC, based on the recommendations of the 57th GST Council Meeting held on 8 October 2026, has issued Circular No. 265/11/2026 with following clarifications under Section 168(1) of the CGST Act, 2017, to ensure uniformity in classification and applicability of GST rates. Sublimation Paper – GST Rate 18% The CBIC has clarified … Read more
GST Notification No 10/2026-CTR The Central Government, under Section 148 of the CGST Act, 2017, has notified a special procedure for payment of GST by registered concessionaires providing operation and maintenance services to the concessioning authority under a concession agreement. Under this provision, the concessionaire shall pay GST on the amount charged or debited from … Read more
GST Notification No 09/2026-CTR The Central Government has amended Clause (v) of Notification No. 17/2017-Central Tax (Rate), dated 28 June 2017, relating to the GST liability on delivery services supplied through an Electronic Commerce Operator (ECO) which will be applicable from 01-11-2026. Under Clause (v) of Notification No. 17/2017-Central Tax (Rate), Electronic Commerce Operators (ECOs) … Read more
GST Notification No 08/2026-CTR The Central Government has amended Serial No. 15 of Notification No. 13/2017-Central Tax (Rate), dated 28 June 2017, relating to the renting of passenger motor vehicles to a body corporate under the Reverse Charge Mechanism (RCM) which will be applicable from 01-11-2026. Under this amendment, the reference to 6% CGST has … Read more
GST Notification No 07/2026-CTR The Central Government, on the recommendations of the GST Council, has amended Notification No. 12/2017-Central Tax (Rate), dated 28 June 2017, under Sections 9(3), 9(4), 11(1), 15(5) and 148 of the CGST Act, 2017. The following changes have been made to the GST exemption provisions which is applicable from 01-11-2026. Helicopter … Read more
GST Notification No 06/2026-CTR The Central Government, on the recommendations of the GST Council, has amended Notification No. 11/2017-Central Tax (Rate), dated 28 June 2017, under Sections 9(1), 9(3), 9(4), 11(1), 15(5), 16(1) and 148 of the CGST Act, 2017. The amendments revise the conditions for claiming Input Tax Credit (ITC) on certain services covered … Read more
Scheduled Maintenance of e-Invoice Services (31 October–1 November 2026) GST Advisory has been issued for Scheduled Maintenance of e-Invoice Services (31 October–1 November 2026). GSTN, in its advisory dated 28 October 2026, has informed taxpayers that certain e-Invoice-related services on the GST portal (https://einvoice.gst.gov.in) will be temporarily unavailable due to a scheduled infrastructure upgrade. The … Read more
GST Notification No 05/2026-CTR The Government has amended Notification No. 26/2018–Central Tax (Rate) to revise the definition of Nominated Agency for the purpose of GST exemption relating to specified supplies of gold and other precious metals. Revised Definition: A Nominated Agency now means an entity specified in Appendix 4B of the Handbook of Procedures, as … Read more
GST Notification No 04/2026-CTR The Government has amended Notification No. 4/2017–Central Tax (Rate) to extend the applicability of Reverse Charge Mechanism (RCM) to certain waste and scrap materials purchased by registered taxpayers from unregistered persons from 01-11-2026. Newly Included Goods under RCM HSN Code Description of Goods 1518 Used cooking oil 3915 Plastic waste and … Read more