Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal

Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissalCase-LawsGSTThe note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carryin

Electronic assessment order validity and reference number as authentication; unexplained delay bars challenge and leads to dismissal
Case-Laws
GST
The note addresses the legal sufficiency of an electronically uploaded assessment order and its summary carrying a Reference Number / Document Identification Number as proof of digital authentication; the Reference Number is treated as exclusively assigned to that order, supporting its validity. It also treats unexplained delay in approaching the court (laches) as fatal to relief where no explanation is offered; the procedural consequence is that challenges to such orders may be dismissed for laches when the petitioner accessed the portal but did not promptly seek judicial review.
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Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.

Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.Case-LawsGSTNotification No. 12/2017 treats transfer of a going concern or an independent part as an exe

Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities.
Case-Laws
GST
Notification No. 12/2017 treats transfer of a going concern or an independent part as an exempt supply of services, and the petitioner is entitled to that exemption notwithstanding unresolved doubts about whether the GST Act itself treats such transfers as taxable services. Section 18(3) permits transfer of unutilised input tax credit on sale, merger, amalgamation or lease so the credit held by the transferor is transferable to the transferee; the court construes “change in the constitution of the registered person” to permit this ledger transfer and rejects a narrow internal-only interpretation, with the effect that transferees who are separate registrants can receive input tax credit. InterState transfer between state GST ledgers is left for authorities to decide; the AAR ruling is set aside.
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Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.

Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.Case-LawsGSTPetitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking

Payment of admitted tax liabilities: court grants four weeks to pay; writ disposed after payment direction.
Case-Laws
GST
Petitioner sought limited relief to secure time for payment of admitted tax liabilities for specified assessment years; the HC, invoking the interest of justice and noting the petitioner's restricted request, granted a fourweek period for payment and disposed of the writ petition. The court directed payment of the admitted tax liabilities and remitted any remaining procedural action to the Assessing Officer insofar as recovery proceedings are concerned, effectively staying further recovery pending compliance with the payment direction.
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Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.

Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.Case-LawsGSTPetitioner failed to produce the complete email extract confirming receipt of notices, creating a procedural irregularity

Interim security deposit in tax dispute ordered to protect revenue; Rs25L due in 30 days or petition treated as dismissed.
Case-Laws
GST
Petitioner failed to produce the complete email extract confirming receipt of notices, creating a procedural irregularity that informed interim relief. The court required an interim deposit to secure the revenue interest because the effective promoter had left and the petitioner is represented by a senior citizen director; consequence is immediate: Rs. 25,00,000 must be deposited within 30 days by the petitioner (or her son as representative). Noncompliance permits respondents to treat the writ as dismissed and to take steps including extradition proceedings against the son. Writ petition disposed.
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Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.

Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.Case-LawsGSTChallenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warra

Judicial review of audit report orders fresh merit decision within three months; defects found insufficient to confirm demand.
Case-Laws
GST
Challenged audit report and show cause notice were ordered reconsideration: the court found Defects 1-6 did not warrant confirmation of demand after verification of records and reconciliations, and observed no established suppression, misstatement or intent to evade tax. The respondent is directed to decide the issues on merits, provide opportunity of hearing and pass fresh orders pursuant to the audit report and show cause notice, preferably within three months of receipt. Interim relief had prevented final orders earlier; writ petitions disposed with remand for fresh consideration.
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Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative

Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representativeCase-LawsGSTThe High Court considered whether tax determinations issued after a proprietor’s death are valid whe

Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
Case-Laws
GST
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed.
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Customs revenue target modest, achievable: CBIC chief

Customs revenue target modest, achievable: CBIC chiefGSTDated:- 2-2-2026PTINew Delhi, Feb 2 (PTI) The government has projected a modest 5 per cent growth in customs revenue for FY2026-27 after taking into account the impact of free trade pacts, duty exemp

Customs revenue target modest, achievable: CBIC chief
GST
Dated:- 2-2-2026
PTI
New Delhi, Feb 2 (PTI) The government has projected a modest 5 per cent growth in customs revenue for FY2026-27 after taking into account the impact of free trade pacts, duty exemptions on capital goods imports and tapering of edible oil imports, a top official said on Monday.
Goods and Services Tax (GST) revenues in FY27 are projected to grow at 6.3 per cent, with a buoyancy of 0.94 even after a reduction in tax rates on about 375 items with effect from September 22, 2025, Central Board of Indirect Taxes and Customs (CBIC) Chairman Vivek Chaturvedi said in a post-Budget interview to PTI.
The FY'27 tax revenue targets are realistic and achievable,

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Gross and Net GST revenue collections for the month of Jan, 2026

Gross and Net GST revenue collections for the month of Jan, 2026GSTDated:- 2-2-2026The gross and net GST revenue collections for the month of Jan, 2026. News – Press release – PIB

Gross and Net GST revenue collections for the month of Jan, 2026
GST
Dated:- 2-2-2026

The gross and net GST revenue collections for the month of Jan, 2026.
News – Press release – PIB

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Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available

Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is availableCase-LawsGSTService of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged a

Service of notice on GST portal and denial of personal hearing; writ dismissed as statutory appellate remedy is available
Case-Laws
GST
Service of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged as breaches of the principles of natural justice; the court noted personal hearing obligations and adequacy of electronic service are central. The court emphasised that writ jurisdiction under Article 226 is discretionary and ordinarily inappropriate where an effective statutory appellate remedy exists; because the appellate remedy under the GST framework was available and adequate, the petition was dismissed as not maintainable, with liberty to pursue the prescribed statutory appeal.
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Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed

Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissedCase-LawsGSTSummons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecut

Summons during GST investigation treated as inquiry evidence-gathering, so anticipatory relief was premature and writ dismissed
Case-Laws
GST
Summons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecutorial proceedings; therefore the summonses challenged were held valid and within statutory power. The court treated arrest safeguards under the relevant arrest provision as distinct and emphasised procedural protections for arrest, while noting anticipatory bail is not appropriate merely to avoid appearance during an inquiry stage – anticipatory relief was premature and the writ dismissed for lack of readiness. The court also recorded non-cooperation by petitioners and noted one petitioner had already been released on bail, leaving liberty to seek appropriate relief at a later stage.
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Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.

Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.Case-LawsGSTFailure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appella

Reversal of Input Tax Credit claims based on GST portal returns; orders set aside and remanded for fresh adjudication.
Case-Laws
GST
Failure to consider statutory GST return forms and portal records was held to be a material legal defect; because the appellate authority did not address figures available in GSTR-1, GSTR-9 and GSTR-3B, its omission constituted an abdication of duty and that appellate order was set aside. The adjudicating authority likewise failed to consider the same return records; that adjudication order was set aside and the matter remanded for fresh merits adjudication, with an express right to hearing. Consequentially, no recovery may proceed on the vacated orders and time exclusion for limitation was recorded.
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Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed

Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowedCase-LawsGSTViolation of natural justice arises where the notice for adjudication does not specify date, time and venue for personal h

Violation of natural justice in GST adjudication: personal hearing details and reasoned orders required, petition allowed
Case-Laws
GST
Violation of natural justice arises where the notice for adjudication does not specify date, time and venue for personal hearing; administrative practice must therefore provide such intimation before a final order is passed, although a fresh show cause notice is not required. Administrative orders must be reasoned; absence of the taxpayer from proceedings does not relieve the tax officer of the duty to furnish a reasoned order after considering available materials. On these grounds the High Court quashed the impugned adjudication and allowed the writ petition.
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Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.

Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.Case-LawsGSTSection 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an app

Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.
Case-Laws
GST
Section 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an appellant is prevented by “sufficient cause” from filing within 90 days; that discretion ends with that 30-day window and cannot be expanded under Article 226. The court emphasises taxpayers' duty to monitor the GSTIN portal and rejects explanations of misunderstanding or lack of knowledge as insufficient to excuse delay. The court refused to entertain a belated challenge to a show-cause notice after an appeal was dismissed for delay and dismissed the writ petition.
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Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.

Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.Case-LawsGSTPetitioner’s liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hear

Determination of tax liability and input tax credit recovery where agent filed returns; writ dismissed, appeal available to taxpayer.
Case-Laws
GST
Petitioner's liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hearings were served through its chartered accountant who acted as its agent; acts of the agent bound the principal, and petitioner's failure to respond justified demand orders. The availability of statutory appeal remedies was emphasised and the Court held rectification cannot be claimed as an error apparent on the face of the record; the remedy for the agent's alleged misappropriation is a separate civil/criminal recourse. Writ petition dismissed for lack of merit.
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GST neutralisation claim by contractor upheld; reimbursement ordered despite final bill and no-claim certificate, payment verified

GST neutralisation claim by contractor upheld; reimbursement ordered despite final bill and no-claim certificate, payment verifiedCase-LawsGSTPetitioner proved payment of GST by documentary verification from the tax authority and submitted a supplementary

GST neutralisation claim by contractor upheld; reimbursement ordered despite final bill and no-claim certificate, payment verified
Case-Laws
GST
Petitioner proved payment of GST by documentary verification from the tax authority and submitted a supplementary agreement; respondents' refusal to reimburse on account of a final bill and a no-claim certificate was found legally unsustainable. The supplementary agreement, though not executed by the respondent, was presented with due signature and cannot be imputed as petitioner's fault, and parallel administrative acceptances of similar claims were noted. Operatively, the petitioner is entitled to GST neutralisation and the department is directed to accept the claim and reimburse the GST amount as due.
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Condonation of delay in CGST appeals: HC grants Article 226 relief where counsel negligence prevented timely statutory appeal, restoring remedy

Condonation of delay in CGST appeals: HC grants Article 226 relief where counsel negligence prevented timely statutory appeal, restoring remedyCase-LawsGSTHigh Court exercised extraordinary constitutional jurisdiction under Article 226 to condone delay in

Condonation of delay in CGST appeals: HC grants Article 226 relief where counsel negligence prevented timely statutory appeal, restoring remedy
Case-Laws
GST
High Court exercised extraordinary constitutional jurisdiction under Article 226 to condone delay in filing a statutory CGST appeal where the delay resulted from counsel/consultant accountant negligence, holding that a litigant should not be penalised for counsel's mistake; relief was granted and the writ petition allowed. The court emphasised that denial of opportunity to restore GST registration or pursue statutory remedies when the taxpayer proposes to comply (filing returns, paying taxes, interest and penalties) would frustrate the facilitative objective of the GST regime and impose disproportionate hardship, infringing Articles 14 and 21; therefore the appellate remedy was not rendered illusory.
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GST rate reduction on cinema tickets: failure to pass benefit by raising base prices found; profiteering upheld.

GST rate reduction on cinema tickets: failure to pass benefit by raising base prices found; profiteering upheld.Case-LawsGSTRespondent failed to pass on the benefit of reduced GST rates for cinema admission tickets by raising base prices and keeping the s

GST rate reduction on cinema tickets: failure to pass benefit by raising base prices found; profiteering upheld.
Case-Laws
GST
Respondent failed to pass on the benefit of reduced GST rates for cinema admission tickets by raising base prices and keeping the same cum-tax ticket prices; consequence: DGAP found profiteering of Rs. 2,50,148.39. DGAP investigation, supported by documents submitted by the respondent and a written confirmation admitting non-reduction of specific ticket slabs, formed the factual basis; consequence: those admissions were treated as establishing liability. The statutory rate reductions applicable to tickets of Rs.100 or less (18% to 12%) and above Rs.100 (28% to 18%) created an obligation to reduce prices or otherwise pass the benefit; consequence: DGAP report was accepted and respondent held to have profiteered.
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Andhra Pradesh posts highest-ever January GST collections, outpaces national growth

Andhra Pradesh posts highest-ever January GST collections, outpaces national growthGSTDated:- 1-2-2026PTIVijayawada, Feb 1 (PTI) Andhra Pradesh recorded its highest-ever January GST collections since the rollout of the tax in 2017, with net GST revenue ri

Andhra Pradesh posts highest-ever January GST collections, outpaces national growth
GST
Dated:- 1-2-2026
PTI
Vijayawada, Feb 1 (PTI) Andhra Pradesh recorded its highest-ever January GST collections since the rollout of the tax in 2017, with net GST revenue rising 6.72 per cent year-on-year to Rs 3,073 crore in January 2026, even as tax rates were cut on several key goods and services.
The growth comes despite GST rate reductions on consumer essentials, durables, pharmaceuticals, automobiles and cement, withdrawal of GST on life and medical insurance, and the removal of compensation cess on most products from September 2025.
The state's GST growth outpaced the national average of 5.8 per cent (excluding imports) and ranked se

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Budget 2026-27: CCUS outlay of Rs 20K cr, duty exemption for nuclear power, battery storage

Budget 2026-27: CCUS outlay of Rs 20K cr, duty exemption for nuclear power, battery storageGSTDated:- 1-2-2026PTINew Delhi, Feb 1 (PTI) The government on Sunday announced Rs 20,000 crore outlay for Carbon Capture Utilisation and Storage technologies, and

Budget 2026-27: CCUS outlay of Rs 20K cr, duty exemption for nuclear power, battery storage
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) The government on Sunday announced Rs 20,000 crore outlay for Carbon Capture Utilisation and Storage technologies, and proposed customs duty exemptions to encourage investment in nuclear power and battery energy storage to boost non-fossil fuel-based energy generation.
Carbon Capture Utilization and Storage (CCUS) technologies aim to reduce carbon emission by either storing or reusing it so that captured carbon dioxide does not enter the atmosphere.
Finance Minister Nirmala Sitharaman, in her budget speech in the Lok Sabha, said, “Aligning with the roadmap launched in December 2025, CCUS

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rgy Storage System.
She also proposed to exempt basic customs duty on the import of sodium antimonate for use in the manufacture of solar glass.
Presently, 7.5 per cent basic customs duty is levied on sodium antimonate.
Boosting nuclear power is also needed in the country to replace coal-based electricity generation, which serves as a base load.
Sitharaman proposed to extend the existing basic customs duty exemption on imports of goods required for Nuclear Power Projects till 2035 and expand it for all nuclear plants irrespective of their capacity.
About the biogas blended CNG (compressed natural gas), she said, “I propose to exclude the entire value of biogas while calculating the Central Excise duty payable on biogas blended CNG.

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ng demand and improving project viability, he stated.
Varchasvi Gagal, MD and CEO of Datta Power Infra, said India's energy transition has moved from aspiration to infrastructure.
This Budget doesn't just fund renewables – it engineers the foundation of a resilient green superpower, Gagal added.
On CCUS outlay, Rajeev Juneja, President, PHDCCI, said these are incentives aimed at scaling deployment in heavy-emitting sectors like power, steel, cement, refineries, and chemicals.
The funds are intended to incentivise CCUS technology adoption and commercial readiness across multiple industrial sectors, he added.
This allocation is part of India's broader climate strategy aligned with its net-zero by 2070, he opined.
Investments in ca

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Duty exemption on atomic energy, BESS, sodium antimonate to boost energy transition

Duty exemption on atomic energy, BESS, sodium antimonate to boost energy transitionGSTDated:- 1-2-2026PTINew Delhi, Feb 1 (PTI) The government on Sunday proposed customs duty exemptions to encourage investments in nuclear power, battery energy storage and

Duty exemption on atomic energy, BESS, sodium antimonate to boost energy transition
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) The government on Sunday proposed customs duty exemptions to encourage investments in nuclear power, battery energy storage and sodium antimonate to boost non-fossil fuel-based energy generation.
This assumes significance in view of India's ambitious target of having 500 GW of renewable energy.
India is required to add at least 50 GW of renewable energy per annum capacity by 2030 to achieve this target.
Finance Minister Nirmala Sitharaman, in her budget speech in the Lok Sabha, said, “I propose to extend the basic customs duty exemption given to capital goods used for manufacturing Lithium-Ion

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uclear Power Projects till the year 2035 and expand it for all nuclear plants irrespective of their capacity.
About the biogas blended CNG (compressed natural gas), she said, “I propose to exclude the entire value of biogas while calculating the Central Excise duty payable on biogas blended CNG.” There has been an industry for this exemption to boost the bio-energy sector in the country.
Indian Biogas Association (IBA) Chairman Gaurav Kedia said this progressive measure shall open a wider market for bio-CNG/CBG, thus bolstering efforts towards reduced trade deficit.
It is a strong signal of the government's commitment to clean energy, circular economy principles, and the promotion of domestically produced renewable fuels, he said.

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Direct, indirect taxes to yield 64 paise of every rupee in govt coffers: Budget documents

Direct, indirect taxes to yield 64 paise of every rupee in govt coffers: Budget documentsGSTDated:- 1-2-2026PTINew Delhi, Feb 1 (PTI) For every rupee in the government’s coffers, the largest slice of 64 paise will come from direct and indirect taxes, acco

Direct, indirect taxes to yield 64 paise of every rupee in govt coffers: Budget documents
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) For every rupee in the government's coffers, the largest slice of 64 paise will come from direct and indirect taxes, according to the Union Budget 2026-27 documents.
Around 24 paise will come from borrowings and other liabilities, 10 paise from non-tax revenue like disinvestment, and 2 paise from non-debt capital receipts, the Budget documents showed.
Income tax will yield 21 paise, corporation tax 18 paise, and Goods and Services Tax (GST) 15 paise per rupee of revenue.
Besides, the government looks to earn 6 paise from excise duty and 4 paise from customs levy in every rupee of revenue

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FM extends tax exemption on capital goods used to make lithium-ion cells for battery storage

FM extends tax exemption on capital goods used to make lithium-ion cells for battery storageGSTDated:- 1-2-2026PTINew Delhi, Feb 1 (PTI) Finance Minister Nirmala Sitharaman on Sunday announced an extension of basic customs duty exemption on capital goods

FM extends tax exemption on capital goods used to make lithium-ion cells for battery storage
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) Finance Minister Nirmala Sitharaman on Sunday announced an extension of basic customs duty exemption on capital goods used for manufacturing lithium-ion cells for battery storage in the annual budget for the next financial year.
In her budget speech, she also proposed to exclude the entire value of biogas while calculating excise duty levy on (biogas) blended CNG (compressed natural gas).
“I propose to extend the basic customs duty exemption given to capital goods used for manufacturing lithium-ion cells for batteries. Also, I propose to exempt basic customs duty on import of sodium ant

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Gross GST collections rise 6.2 pc to 3-month high of Rs 1.93 lakh cr in January

Gross GST collections rise 6.2 pc to 3-month high of Rs 1.93 lakh cr in JanuaryGSTDated:- 1-2-2026PTINew Delhi, Feb 1 (PTI) Gross GST collections rose 6.2 per cent to a three-month high of over Rs 1.93 lakh crore in January, indicating increased consumpti

Gross GST collections rise 6.2 pc to 3-month high of Rs 1.93 lakh cr in January
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) Gross GST collections rose 6.2 per cent to a three-month high of over Rs 1.93 lakh crore in January, indicating increased consumption is making up for rate cuts late last year, sources said on Sunday.
However, refunds dipped 3.1 per cent to Rs 22,665 crore, leading to net Goods and Services Tax (GST) revenues growing 7.6 per cent to about Rs 1.71 lakh crore in January.
Gross tax collections from domestic transactions grew 4.8 per cent to Rs 1.41 lakh crore, while import revenues were up 10.1 per cent to Rs 52,253 crore in January.
GST rates on about 375 items were slashed, making goods cheaper, eff

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anticipated by the policy makers”.
While many large states continue to show only single-digit growth in GST collections, there appears to be an improvement from the past three months, where some large states depicted below 5 per cent increases, Mani added.
Cess collection (from tobacco products) in January stood at Rs 5,768 crore. This compares to Rs 13,009 crore in collections in January last year, when a cess was levied on luxury, sin and demerit goods such as cars, and tobacco products.
Gross GST collections during April 2025 –January 2026 amounted to Rs 18.43 lakh crore, reflecting year-on-year growth of 8.3 per cent and broadly tracking nominal GDP growth.
EY India, Tax Partner, Saurabh Agarwal, said the consistent revenue tra

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Gross GST collections rise 6.2 pc to over Rs 1.93 lakh cr in January

Gross GST collections rise 6.2 pc to over Rs 1.93 lakh cr in JanuaryGSTDated:- 1-2-2026PTINew Delhi, Feb 1 (PTI) Gross GST collections rose 6.2 per cent to over Rs 1.93 lakh crore in January, mainly on higher revenues from imports, sources said on Sunday.

Gross GST collections rise 6.2 pc to over Rs 1.93 lakh cr in January
GST
Dated:- 1-2-2026
PTI
New Delhi, Feb 1 (PTI) Gross GST collections rose 6.2 per cent to over Rs 1.93 lakh crore in January, mainly on higher revenues from imports, sources said on Sunday.
Total refunds declined 3.1 per cent to Rs 22,665 crore.
Net Goods and Services Tax (GST) revenues, however, grew 7.6 per cent to about Rs 1.71 lakh crore in January.
Cess collection (from tobacco products) in January stood

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Health Security se National Security Cess amendments clarify machine speed formula, abatement computation, fund utilisation and form changes.

Health Security se National Security Cess amendments clarify machine speed formula, abatement computation, fund utilisation and form changes.NotificationsGSTAmendments define maximum rated speed for packing machines by a formula linking motor RPM, gear ra

Health Security se National Security Cess amendments clarify machine speed formula, abatement computation, fund utilisation and form changes.
Notifications
GST
Amendments define maximum rated speed for packing machines by a formula linking motor RPM, gear ratio and number of cups/funnels, and substitute illustrative abatement computation showing prorated cess relief for continuous non-operation with specified filing/adjustment dates. Rules create a designated Health Security se National Security Cess Fund: cess proceeds are first credited to the Consolidated Fund, transferred quarterly to the Fund after parliamentary appropriation, allocated by Budget Division in consultation with Department of Expenditure, with accounting procedures approved by PCAO and subject to CAG audit. Multiple HSNS forms and column headings are amended to reflect cups/funnels and capacity calculations.
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