Notifications

The government has revised GST rate classifications for specified non-alcoholic beverage categories effective May 1, 2026, through Notification 01/2026.

GST Shake-Up: Govt Introduces Key Amendments to Beverage Tax Rates Effective May 1, 2026

Judgement

Electricity excluded from fuel definition, denying lower GST rate for bus operation services.

Electricity Not Treated as Fuel; 18% GST Applicable on Services

The court quashed an adjudication order passed without offering the petitioner a personal hearing, citing a statutory violation of Section 75(4) of the CGST Act. It held that an opportunity for hearing is mandatory whenever an adverse decision is contemplated, regardless of whether the assessee filed a written response.

No Personal Hearing Before GST Order Violates Natural Justice, Punjab & Haryana HC Sets Aside Demand

GST orders without a valid DIN were held invalid; the High Court set them aside and remanded the case for fresh assessment subject to 20% tax deposit.

High Court Sets Aside GST Orders for non-generation of Document Identification Number (DIN)

News

The Commercial Tax Department has issued guidelines mandating virtual hearings for GST assessment and appeal proceedings to enhance taxpayer convenience.

MP Commercial Tax Office notifies Virtual Hearing Guidelines for GST

The Authority for Advance Ruling (AAR) confirmed that the applicant is not required to obtain GST registration in West Bengal because they are exclusively supplying electrical energy, which is a wholly exempt good. It was further determined that since the solar plant remains the applicant's own asset for the duration of the 25-year agreement, there is no tax liability on its construction or installation.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

GST Shake-Up: Govt Introduces Key Amendments to Beverage Tax Rates Effective May 1, 2026

Electricity Not Treated as Fuel; 18% GST Applicable on Services

No Personal Hearing Before GST Order Violates Natural Justice, Punjab & Haryana HC Sets Aside Demand

High Court Sets Aside GST Orders for non-generation of Document Identification Number (DIN)

MP Commercial Tax Office notifies Virtual Hearing Guidelines for GST

AAR: No GST Registration Required for Solar Power Supplier Engaged Exclusively in Exempt Electricity Supply