Judgement

Gujarat AAR Rules Paper Bags under Entry No. 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate) Attract 5% GST And Not 18%

Notifications

The notification mainly amends Rule 128 of the Income Tax Rules, 2026, to clarify the tax treatment of income arising from investments made before April 1, 2026.

CBDT Amends Income-Tax Rules 2026 to Exclude Pre-2017 Investments from GAAR

News

The department suggested that the profit recorded by the company during the period by the Securities and Exchange Board of India (SEBI) must be taxed in India as a capital gain.

Income Tax Department to Invoke GAAR Against Jane Street for Alleged Tax Evasion

The authority further rules that the services related to the buildings would qualify as pure services and are eligible for CGST and SGST exemptions under Notification No. 12/2017-Central Tax (Rate)

Consultancy Services Provided to Government of Gujarat's R&B Department Exempted from GST: GAAR

As per the Gujarat AAR, the Particulate Matter Permits are goods under the GST Act and attract a 12% GST Rate.

Particulate Matter Permits are Taxed at 12% GST: GAAR

GAAAR ruled that Rapigro is classifiable under HSN 3808 as a Plant Growth Regulator (PGR), attracting 18% GST.

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Gujarat AAR Rules Paper Bags under Entry No. 319 of Schedule I to Notification No. 09/2025-Central Tax (Rate) Attract 5% GST And Not 18%

CBDT Amends Income-Tax Rules 2026 to Exclude Pre-2017 Investments from GAAR

Income Tax Department to Invoke GAAR Against Jane Street for Alleged Tax Evasion

Consultancy Services Provided to Government of Gujarat's R&B Department Exempted from GST: GAAR

Particulate Matter Permits are Taxed at 12% GST: GAAR

Rapigro Classified Under HSN 3808: GAAAR Agrees with GAAR