Weekly Digest of Notifications & Circulars – Week Ending 14th December 2025
(Income Tax, GST, Central Excise, Custom Duty, DGFT, SEBI, MCA, IBBI, RBI) (Click the Link for Notification/ Circular as issued) […]
Misc, Weekly Digest
December 2025
GST, Judiciary
GST, HC Delhi Judgement Dated 11/11/2025 – Attachment Order Lapses after one year limit under GST Law
Case of Devansh Wire and Cables Private Limited vs Union of India, HC Delhi Judgement Dated 11th November 2025. The court noted that under
AAR Ruling, GST
GST AAR Gujarat Ruling Dated 24/11/2025 – GST @ 18% applicable on Waste Processing Machinery supplied to Municipality
Case of Vishalsinh Mahendrasinh Atodariya, AAR Gujarat Ruling Dated 24th November 2025. AAR ruled that supply of goods to the Anand Municipality
AAR Ruling, GST
GST AAR Gujarat Ruling Dated 24/11/2025 – ITC not allowed on IGST paid via Pre Consultation Letter/TR6 Challan
Case of Hansben Jayantibhai Patel, AAR Gujarat Ruling Dated 24th November 2025. AAR ruled that Input Tax Credit cannot be availed on the
AAR Ruling, GST
GST AAR Gujarat Ruling Dated 24/11/2025 – GST @ 5% applicable on Transport of Empty Containers by Rail
Case of Hansi Petro Chemical & Shipping Limited, AAR Gujarat Ruling Dated 24th November 2025. AAR held that, in the case of empty
AAR Ruling, GST
GST AAR Gujarat Ruling Dated 24/11/2025 – Bio Diesel Fuel eligible for ITC under Forward Charge for GTA Services
Case of Amitkumar Maheshbhai Gulwani, AAR Gujarat Ruling Dated 24th November 2025. The applicant proposes to purchase renewable hydrocarbon bio-diesel (Mileage Diesel),
AAR Ruling, GST
GST AAR Gujarat Ruling Dated 24/11/2025 – Imitation Zari Yarn classified under 56050020, GST @ 5% Applicable
Case of Sai Ram Jari Industries, AAR Gujarat Ruling Dated 24th November 2025. AAR ruled that the supply of imitation zari thread
AAR Ruling, GST
GST AAR Gujarat Ruling Dated 04/12/2025 – Tea and Premix Bundles classified as Mixed Supply
Case of Jivraj Tea International Pvt Ltd, AAR Gujarat Ruling Dated 4th December 2025. AAR ruled that in all cases i.e. whether black
AAR Ruling, GST
GST AAR WB Ruling Dated 09/12/2025 – GST Exemption on Road Transport for E-Commerce Deliveries, treated as GTA Service
Case of Flipkart India Private Limited, AAR West Bengal Ruling Dated 9th December 2025. The applicant stated that under the proposed model,
AAR Ruling, GST
GST AAR WB Ruling Dated 09/12/2025 – GST exemption for Household Water Data Collection Services
Case of Chhanda Bhattacharya, AAR West Bengal Ruling Dated 9th December 2025. AAR held that the collection of household data for Functional