Background: Section 23(2) of the CGST Act, 2017 empowers the Government, on the recommendations of the GST Council, to specify
Background: Notification No. 45/2025-Customs dated 24.10.2025 (G.S.R. 781(E)), effective from 01.11.2025, is the consolidated customs exemption notification issued under Section
Background: Under the Toll-Operate-Transfer (TOT) model adopted by the National Highways Authority of India and other authorities for asset monetisation,
Background: Section 9(5) of the CGST Act, 2017 empowers the Government to notify categories of services on which the tax
Background: Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017, issued under Section 9(3) of the CGST Act, 2017, specifies the services
Background: Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is the principal exemption notification for services (last amended vide Notification No.
Background: Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 prescribes the rates of central tax on services (last amended vide Notification
Background: Notification No. 26/2018-Central Tax (Rate) dated 31.12.2018 (effective 01.01.2019), issued under Section 11(1) of the CGST Act, 2017 on
Background: Notification No. 4/2017-Central Tax (Rate) dated 28.06.2017, issued under Section 9(3) of the CGST Act, 2017, specifies the goods
Background: Notification No. 10/2025-Central Tax (Rate) dated 17.09.2025 is the exemption notification for goods issued under Section 11(1) of the
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