For passenger transport and vehicle rental, operators may choose between 5 percent GST levy with restricted ITC, and 18 percent levy with full ITC availability. This choice will be available for both ...

From raw materials and rent to motor vehicles and construction, businesses can claim ITC on eligible expenses, but GST rules block credit for several categories ...

CBIC Circular 265/11/2026 clarifies GST on sublimation paper, toys, used-vehicle ITC and seaweed biostimulants, including ...

Clarification allows credit on spares, repairs and services; co-lending services by NBFCs to banks also attract GST levy ...

GST Council recommends limited input tax credit for hotels, restaurants, and gyms priced up to 7,500 rupees per day, aiming to simplify compliance.

The guidelines set out documentation requirements for GST registration, require human verification of AI-generated inputs in ...

The GST Council has proposed a 5% GST option for eligible EV passenger transport and rental services, subject to restrictions on input tax credit.

GST Notification 04/2026 extends e-invoicing to reverse charge self-invoices and imports of services from 1 January 2027.

6.1. The GST Council recommended amendments in section 54 of the CGST Act, 2017 and the relevant CGST Rules, 2017, to provide for system-based processing and sanctioning of refund claims, pertaining ...

Businesses across hospitality, transport, e-commerce, agriculture and recycling will need to review their GST treatment from ...

The proposal covers passenger transport services as well as rental services of motor vehicles with operators where the service is supplied using an electric vehicle, the central government said in a ...

The CBIC has issued new GST registration guidelines for 2026, clarifying documents, approval timelines and verification rules. Eligible applicants can get GST registration within three working days, ...