Making proof of Bonafide AADHAAR number for electricity subsidy

By | October 10, 2026

Making proof of Bonafide AADHAAR number for electricity subsidy   Delhi Gazette SG-DL-E-09102026-277009 EXTRAORDINARY PUBLISHED BY AUTHORITY No. 295] DELHI, THURSDAY, OCTOBER 1, 2026/ASVINA 9, 1948 [N. C. T. D. No. 238 DEPARTMENT OF POWER NOTIFICATION Delhi, the 30th September, 2026 S.O. DOP-E/4/2026/E-353955/6764.— Whereas the use of Aadhaar number to establish foolproof identity enables individuals… Read More »

Issue of Commemorative Coin on the occasion of the Birth Centenary of Shri Ghanshyam Dass Jain

By | October 10, 2026

Issue of Commemorative Coin on the occasion of the Birth Centenary of Shri Ghanshyam Dass Jain   The Gazette of India CG-DL-E-09102026-277018 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 804] NEW DELHI, FRIDAY, OCTOBER 9, 2026/ASVINA 17, 1948   MINISTRY OF FINANCE (Department of Economic Affairs) NOTIFICATION New Delhi, the 9th October, 2026 G.S.R. 875(E).— In exercise of the powers conferred by clauses (d) and (e) of sub-section (2) of section 24 of the Coinage Act, 2011(11 of… Read More »

GST CASE LAWS 08.10.2026

By | October 10, 2026

GST CASE LAWS 08.10.2026   Here is the requested information formatted in a structured table: Section Case Law Title Brief Summary Citation Relevant Act Section 5 Shriram Paper Industries, In re Manufactured fibreboard sheets made from agricultural crop residues (without resin or chemical binder) qualify under Heading 4411 and Entry 292(h). The phrase ‘HSN 44… Read More »

Bakery Food Supplies Qualify as Restaurant Service at 5% GST While Bought-Out Items Attract Goods Tax with ITC

By | October 10, 2026

Bakery Food Supplies Qualify as Restaurant Service at 5% GST While Bought-Out Items Attract Goods Tax with ITC Issue Whether bakery items prepared and supplied at outlets (for dine-in or takeaway) qualify as “restaurant service” taxable at 5% GST without Input Tax Credit (ITC). Whether sold bought-out celebration items (e.g., candles, balloons, knives) constitute supply… Read More »

Gratuitous Permanent Transfer of Running Business Between Distinct Persons Constitutes Supply Under GST

By | October 10, 2026

Gratuitous Permanent Transfer of Running Business Between Distinct Persons Constitutes Supply Under GST Issue Whether the proposed permanent transfer of an entire running business from a sole proprietorship to a Limited Liability Partnership (LLP) without consideration constitutes a “supply” under Section 7 of the Central Goods and Services Tax Act, 2017 / West Bengal Goods… Read More »

Agro-Residue Boards Without Synthetic Binders Are Classifiable as Fibreboard Under Heading 4411 Qualifying for Concessional GST

By | October 10, 2026

Agro-Residue Boards Without Synthetic Binders Are Classifiable as Fibreboard Under Heading 4411 Qualifying for Concessional GST Issue Whether boards manufactured from agricultural crop residues without synthetic binders qualify as “fibreboard” under Heading 4411 rather than “particle board” under Heading 4410 of the Customs Tariff Act. Whether such agro-residue fibreboards qualify for the concessional tax rate… Read More »

INCOME TAX CASE LAWS 08.10.2026

By | October 10, 2026

INCOME TAX CASE LAWS 08.10.2026   Section Case Law Title Brief Summary Citation Relevant Act Section 2(7A) Omkareshwar Mines and Minerals (P.) Ltd. v. ITO Where a case was transferred from Kolkata to Ahmedabad by a section 127 order, only the transferee office had jurisdiction over all proceedings, making a reassessment notice issued by the… Read More »