Judgement

Authority rules that manpower-only municipal services qualify for exemption, while machinery O&M contracts fall under composite supply rules

Authority Draws Line on Municipal O&M Contracts: Only Pure Labour Gets Full GST Exemption

Authority confirms GST exemption for takeover of Horizen’s water-digitisation business and extends pure-services relief for PHED-linked digital and GIS work orders

AAR Holds Business Takeover as “Going Concern Transfer”; Pure Service Work Orders Continue to Enjoy GST Exemption

Articles

The ICAI has announced the CA examination dates schedule in May 2026 for Foundation, Intermediate, and Final Courses, along with INTT-AT.

ICAI CA May 2026 Examinations: ICAI Announces CA Exams Schedule for May 2026

The CBDT under its NUDGE campaign is issuing SMS and email advisories from December 21, 2025, encouraging them to review their returns and voluntarily correct any wrong claims.

NUDGE Campaign: CBDT Warns Taxpayers Against Fake Donation Deductions

The ICAI's Handbook explains the FTP rules in a simplified and user-friendly manner, focusing on topics like the MOOWR Scheme, Promoting Cross-Border Trade in the Digital Economy.

ICAI Releases Handbook on Foreign Trade Policy- Incentives, Schemes & Related FAQs

Authority rejects non-profit exemption theory and holds that MGMI’s sponsorship receipts trigger forward-charge GST after the 2025 amendment

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Authority Draws Line on Municipal O&M Contracts: Only Pure Labour Gets Full GST Exemption

AAR Holds Business Takeover as “Going Concern Transfer”; Pure Service Work Orders Continue to Enjoy GST Exemption

ICAI CA May 2026 Examinations: ICAI Announces CA Exams Schedule for May 2026

NUDGE Campaign: CBDT Warns Taxpayers Against Fake Donation Deductions

ICAI Releases Handbook on Foreign Trade Policy- Incentives, Schemes & Related FAQs

AAR Rules Section 8 Company Is a “Body Corporate”: Sponsorship Services Now Taxable Under Forward Charge