GST AAR WB Ruling Dated 09/12/2025 – GST Exemption for Transfer of Business as Going Concern
Case of Horizon Edge Technologies Pvt Ltd, AAR West Bengal Ruling Dated 9th December 2025. AAR held that the transfer of assets […]
AAR Ruling, GST
December 2025
AAR Ruling, GST
GST AAR WB Ruling Dated 10/12/2025 – Aerated Beverages in Restaurants taxable as Composite Service
Case of Summit Hotels & Resorts Pvt Ltd, AAR West Bengal Ruling Dated 10th December 2025. AAR ruled that aerated beverages supplied
AAR Ruling, GST
GST AAR WB Ruling Dated 10/12/2025 – Clarifications on Homeopathic Medicines HSN Classification and GST Rates
Case of Sett Dey and Co Homoeo Lab, AAR West Bengal Ruling Dated 10th December 2025. AAR clarified that the term “medicament”
AAR Ruling, GST
GST AAR WB Ruling Dated 10/12/2025 – Essential Hospital support services held GST Exempt for meeting “Pure Service” Criteria
Case of Ex Servicemen Settlement Society, AAR West Bengal Ruling Dated 10th December 2025. AAR ruled that the security and scavenging services
AAR Ruling, GST
GST AAR WB Ruling Dated 10/12/2025 – GST Exemption limited to Manpower-Based Municipal Services
Case of Shubhabrata Chowdhury, AAR West Bengal Ruling Dated 10th December 2025. AAR ruled that manpower-related services qualify as pure services under
Excise, Excise Notifications
Central Excise Notification Dated 11/12/2025 – Amendments to Central Excise Act
Central excise duties on many items were repealed with the introduction of GST in 2017, except for some items such
Custom Notifications, Customs
Customs Notification 76/2025 Dated 11/12/2025 – Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
CBDT notified the Tariff Values of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver, which shall come into force w.e.f. 12thDecember 2025. The
DGFT, DGFT Notifications
DGFT Notification 49/2025 Dated 09/12/2025 – Diamond Imprest Imports exempted from IGST and Compensation Cess
The existing provision granted exemption from various customs duties for imports made under the Diamond Imprest Authorisation, including Basic Customs
DGFT, DGFT Public Notices
DGFT Public Notice 35/2025 Dated 10/12/2025 – Revision of ANF 7A and Chapter 7 for Deemed Export Benefits
Suppliers and recipients of goods are now required to submit applications in ANF 7A to the jurisdictional Regional Authority (RA)
DGFT, DGFT Public Notices
DGDT Public Notice 36/2025 Dated 11/12/2025 – List of empanelled Pre-Shipment Inspection Agencies (PSIAs) and Inclusion of Approvals
The public notice incorporates approvals from Inter-Ministerial Committee (IMC), including the enlistment of two new PSIAs i.e. DD International Global