Weekly Digest of Notifications & Circulars – Week Ending 21st June 2026
(Income Tax, GST, Central Excise, Custom Duty, DGFT, SEBI, MCA, IBBI, RBI) (Click the Link for Notification/ Circular as issued) […]
Misc, Weekly Digest
June 2026
GST, GSTN Advisory
GST, GSTN Advisory Dated 17/06/2026 – Advisory on e-Invoice API and e-Way Bill by IRN API changes for mandatory capture of Ship-to GSTIN and Voluntary Closure of e-Way Bill
With effect from 1st August 2026, Ship-to GSTIN will become conditionally mandatory where e-Way Bill generation is required in Bill-to/Ship-to transactions,
AAR Ruling, GST
GST, AAAR Haryana Ruling Dated 22/05/2026 – Qualified Institutional Placement (QIP) Service, ITC Available for Debt Repayment, not for Subsidiary Investment
Case of RHI Magnesita India Ltd, AAAR Haryana Ruling Dated 22nd May 2026. The appellate authority accepted that services obtained from merchant
AAR Ruling, GST
GST, AAAR Rajasthan Ruling Dated 20/05/2026 – No ITC on Solar Plant Costs as Electricity attracts Nil GST
Case of SBF Ispat Pvt Ltd, AAAR Rajasthan Ruling Dated 20th May 2026. The appellate authority upheld the AAR ruling that ITC
AAR Ruling, GST
GST, AAR Maharashtra Ruling Dated 30/03/2026 – Bonded Warehouse Supplies not Exports as Goods Delivered Within India
Case of Sanctum Trading Corporation Pvt Ltd, AAR Maharashtra Ruling Dated 30th March 2026. AAR ruled that supplying goods from a bonded
AAR Ruling, GST
GST, AAR Maharashtra Ruling Dated 30/03/2026 – MHADA Flats Taxable as additional Floor Space Index (FSI) was received Before Occupancy Certificate
Case of Vedant Construction, AAR Maharashtra Ruling Dated 30th March 2026. AAR ruled that supply of 19 EWS/LIG flats to HADA identified allottees
AAR Ruling, GST
GST, AAR Maharashtra Ruling Dated 30/03/2026 – Works Contract Qualified for GST Exemption as Goods Component was Below 25% Threshold
Case of Rockline Construction, AAR Maharashtra Ruling Dated 30th March 2026. AAR ruled that supply being made to Katol Nagar Parishad is not
GST, Judiciary
GST, SC Judgement Dated 27/05/2026 – Allows GST Appeal without Pre-Deposit as Amendment came after Appealable Order
Case of MM Traders vs State of UP, SC Judgement Dated 25th May 2026. An appealable order had been passed on 1stJanuary 2025,
GST, Judiciary
GST, HC Delhi Judgement Dated 18/04/2026 – Amendment to GST Refund Limitation in 2019 is Prospective, Not Retrospective
Case of Kanika Exports vs Union of India, HC Delhi Judgement Dated 18th April 2026. HC held that the exporter’s refund application
Excise, Excise Notifications
Central Excise Notification 31/2026 (T) Dated 15/06/2026 – SAED revised on Export of ATF to Rs 12.50 per Litre
The notification amends earlier notification 08/2026 dated 26th March 2026, to revise the Special Additional Excise Duty (SAED) applicable on export