In short
| Item | What applies | Since | Good to know |
|---|---|---|---|
| Cab hire with driver and fuel | 5% or 18% | 22 Sep 2025 | The 18% option was 12% before. |
| Reverse charge on cab hire to companies | Applies unless the supplier charges 18% | 1 Nov 2026 | Before: unless it charged 12%. |
| Electric cab hire | 5% option, charging included | 1 Nov 2026 | Or 18% with full credit. |
| Hotel rooms up to ₹7,500 a night | 5% | 22 Sep 2025 | Was 12%. |
| TCS on overseas tour packages | 2% | 1 Apr 2026 | Was 5% and 20%. |
| TDS on cab hire | 1% or 2% | 1 Apr 2021 | 0.75% or 1.5% from 14 May 2020 to 31 Mar 2021. Section 393(1) since 1 Apr 2026. |
| IRN on reverse-charge self-invoices | Required for e-invoicing businesses | 1 Jan 2027 | Supply type RCMDOM. |
Current, upcoming and expired rules
Current is what applies today. Upcoming is notified and starts later. Expired shows what applied before, from which date to which date, for when an old invoice or a notice asks.
Rules as on 31 Oct 2026 (India time). A rule moves between the tabs on its own when its start or end date passes.
| Rule | Rate | Dates | Law and source |
|---|---|---|---|
| Self-drive · GSTRoad tax, insurance and FASTag recovered on a vehicle lease are part of its valueWhen a lessor recovers registration charges (including road tax), insurance, FASTag charges and other incidental expenses from the lessee on top of the lease rent, they form part of the value of the leasing service and are taxed at the leasing rate. | — | Since 28 Oct 2026 | Circular 266/12/2026-GST, para 4 Checked against the textCircular 266/12/2026-GST, para 4 (CBIC) |
| TCS · TCSTCS on overseas tour packages: flat 2%Under the Income-tax Act 2025, TCS on an overseas tour package is 2% of the amount, with no threshold and no higher slab. | 2% | Since 1 Apr 2026 | Income-tax Act 2025 s.394(1) Table S.No. 8; Finance Act 2026 Checked against the textBudget speech 2026-27, para 103 |
| TDS · TDSTDS under the Income-tax Act 2025Salary TDS is in section 392, all other TDS in section 393 (tables with serial numbers), and TCS in section 394. Each payment type has a 4-digit code used in challans and returns. 'Tax year' replaces previous year and assessment year. Payments up to 31 Mar 2026 stay under the old Act. | — | Since 1 Apr 2026 | Income-tax Act 2025 s.392-394; Income-tax Rules 2026 Matched across published copiesMemorandum to Finance Bill 2026Section 393 guide (India Briefing) |
| TDS · TDSTDS and TCS forms renumberedQuarterly returns: Form 140 (was 26Q), Form 138 (was 24Q, salary), Form 144 (was 27Q) and Form 143 (was 27EQ, TCS). Certificates: Form 131 (was 16A), Form 130 (was Form 16), Form 133 (was 27D). The annual tax statement Form 26AS is now Form 168. | — | Since 1 Apr 2026 | Income-tax Rules 2026 Matched across published copiesNew income tax forms (ClearTax) |
| TDS · TDSCab hire with driver: contractor TDS under the new ActSame 1% and 2% rates and the same limits, now under section 393(1) Table S.No. 6(i), with return codes 1023 (individual or HUF) and 1024 (others). Supply of manpower now also counts as 'work'.Limit: ₹30,000 a bill; ₹1,00,000 a year | 1% / 2% | Since 1 Apr 2026 | Income-tax Act 2025 s.393(1) Table S.No. 6(i); Finance Act 2026 Matched across published copiesMemorandum to Finance Bill 2026TDS master sheet, 2025 Act (TaxGuru)Form 140 section codes (TaxHeal) |
| TDS · TDSCommission under the new Act2% above ₹20,000 a year, now section 393(1) Table S.No. 1(ii), return code 1006.Limit: ₹20,000 a year | 2% | Since 1 Apr 2026 | Income-tax Act 2025 s.393(1) Table S.No. 1(ii) Matched across published copiesTDS master sheet, 2025 Act (TaxGuru)Form 140 section codes (TaxHeal) |
| TDS · TDSRent under the new Act2% for plant, machinery or equipment (code 1008) and 10% for land, building or furniture (code 1009), above ₹50,000 a month, under section 393(1) Table S.No. 2(ii).Limit: ₹50,000 a monthOur reading: Hiring a vehicle without a driver is often treated as rent of equipment, but it can also be contract work depending on the agreement. Check the contract with your CA before choosing the section. | 2% / 10% | Since 1 Apr 2026 | Income-tax Act 2025 s.393(1) Table S.No. 2(ii) Matched across published copiesTDS master sheet, 2025 Act (TaxGuru)Form 140 section codes (TaxHeal) |
| TDS · TDSFees under the new Act2% for technical services (code 1026) and 10% for professional fees (code 1027), above ₹50,000 a year, under section 393(1) Table S.No. 6(iii).Limit: ₹50,000 a year | 2% / 10% | Since 1 Apr 2026 | Income-tax Act 2025 s.393(1) Table S.No. 6(iii) Matched across published copiesMemorandum to Finance Bill 2026TDS master sheet, 2025 Act (TaxGuru) |
| TDS · TDSE-commerce TDS under the new Act0.1% under section 393(1) Table S.No. 8(v), return code 1035. | 0.1% | Since 1 Apr 2026 | Income-tax Act 2025 s.393(1) Table S.No. 8(v) Matched across published copiesTDS master sheet, 2025 Act (TaxGuru)Form 140 section codes (TaxHeal) |
| TDS · TDSBusiness benefits under the new Act10% above ₹20,000 a year, under section 393(1) Table S.No. 8(iv), codes 1033 and 1034.Limit: ₹20,000 a year | 10% | Since 1 Apr 2026 | Income-tax Act 2025 s.393(1) Table S.No. 8(iv) Matched across published copiesTDS master sheet, 2025 Act (TaxGuru) |
| TDS · TDSTDS interest under the Income-tax Act 2025: the same 1% and 1.5%From 1 April 2026 the same interest applies under s.398(3)(a) of the Income-tax Act 2025: 1% for every month or part of a month from when tax was deductible to when it is deducted, and 1.5% for every month or part of a month from deduction to payment. It must be paid before the TDS statement is filed.Our reading: We read section 398 in the Bill as passed, because the department's site blocks automated reading; the enacted text was not seen. | 1% / 1.5% per month or part of a month | Since 1 Apr 2026 | Income-tax Act 2025 s.398(3)(a)(i)-(ii) and (b) Checked against the textIncome-tax Bill 2025 as passed by Lok Sabha (Bill 104-C of 2025; copy hosted by PRS)Income Tax Department - Income-tax Act 2025 s.398 (refused automated access)TDSMAN - Section 398 of the Income-tax Act 2025 (secondary) |
| TDS · TDSLate TDS statement under the 2025 Act: ₹200 a day (s.427)From 1 April 2026 a person who does not deliver a TDS/TCS statement under s.397(3)(b) on time pays ₹200 for every day the failure continues, capped at the tax deductible or collectible. The fee is paid before the statement is delivered.Our reading: We read section 427 in the Bill as passed and the Finance Bill 2026, because the department's site blocks automated reading; the enacted text was not seen. | ₹200/day; max = the TDS/TCS amount | Since 1 Apr 2026 | Income-tax Act 2025 s.427(1)-(2), as substituted by the Finance Act 2026 (clause 83 of the Bill) with effect from 01-04-2026 Checked against the textIncome-tax Bill 2025 as passed by Lok Sabha (Bill 104-C of 2025; copy hosted by PRS)Finance Bill 2026 as introduced, clauses 83, 137-138 and notes on clauses (Ministry of Finance) |
| SEZ, exports & imported services · GSTFrom 30 March 2026 intermediary services follow the default rule (the recipient's location)Section 13(8)(b) was omitted by s.157 of the Finance Act 2026 with effect from 30 Mar 2026, so the place of supply of intermediary services is now the recipient's location (s.13(2)). An Indian travel agent or DMC arranging services for a foreign principal can now export, if every s.2(6) condition is met (for example payment in foreign exchange or RBI-permitted rupees, and not a branch of the same person); an Indian business paying commission to a foreign intermediary now has an import of services and pays IGST under reverse charge.Our reading: The default rule applies only where no specific rule in s.13(3) to (13) covers the service, so whether an agent's service of booking hotels or events falls under the hotel or event rule instead is not settled. That the omission does not reach periods before 30 Mar 2026 is also our reading. No CBIC circular has addressed either point since the change. | — | Since 30 Mar 2026 | IGST Act s.13(8)(b) omitted by s.157 of the Finance Act 2026 (No. 4 of 2026) w.e.f. 30.03.2026; s.13(2); s.2(6); s.2(11) Checked against the textIGST Act s.13 (CBIC), footnote on the omissionGST Council newsletter, Issue 84 (March 2026)Finance Bill 2026, clause 141 and notes on clauses |
| GST returns · GSTGSTR-3B: confirm which tax belongs to earlier monthsThe portal fills in how much of this month's tax relates to earlier periods (which carries interest), and you must save or correct that breakup before filing GSTR-3B. | — | Since 1 Feb 2026 | GSTN advisory of 16 Mar 2026 (from the February 2026 tax period) Checked against the textGSTN advisory of 16 Mar 2026 |
| GST returns · GSTIMS: credit notes can be kept pending, with partial reversalA customer can keep your credit note pending for one tax period, and when accepting it can say how much credit it actually reverses: nothing if it never took the credit, part if it took part. | — | Since 1 Oct 2025 | GSTN advisories of 23 Sep, 8 Oct and 17 Oct 2025 Checked against the textGSTN advisory of 17 Oct 2025 |
| Invoices, credit & debit notes · GSTFrom 1 Oct 2025 the Circular 212 certificate procedure is no longer requiredCBIC withdrew Circular 212/6/2024-GST, so suppliers no longer need the CA/CMA certificate or buyer undertaking it described. The legal condition that the buyer reverse the attributable input tax credit still applies. | — | Since 1 Oct 2025 | CBIC Circular No. 253/10/2025-GST dated 01-10-2025 Checked against the textGST Council - CBIC Circular 212/6/2024-GST dated 26.06.2024Official Gazette of Goa, 10.10.2025 - reproduces CBIC Circular 253/10/2025-GST dated 01.10.2025 |
| Invoices, credit & debit notes · GSTCredit note reduces tax only after the recipient reverses ITCThe supplier's output tax is reduced by a credit note only if a registered recipient has reversed the input tax credit attributable to it (where it had taken that credit); for other recipients, only if the tax has not been passed on to anyone else. | — | Since 1 Oct 2025 | Proviso to s.34(2) substituted by s.126, Finance Act 2025 (7 of 2025), w.e.f. 01.10.2025 (Notif. 16/2025-CT dated 17.09.2025) Checked against the textCBIC tax information portal - CGST Act s.34 (with amendment notes)India Code - CGST Act 2017 (updated text with amendment footnotes)Notif. 16/2025-CT dated 17.09.2025 (copy hosted on taxo.online) |
| Cab hire · GSTCab hire at 18% with full creditThe full-credit option is now 18%. The 12% rate no longer exists for cab hire. The 5% option is unchanged.Credit (ITC): Full credit.For a cab operator: A cab-hire invoice at 12% dated after 21 Sep 2025 has the wrong rate. | 18%Code 996412 / 996601 | Since 22 Sep 2025 | 15/2025-CT(Rate), S.No. 8(vi), 10(i): 6% CGST replaced by 9% Checked against the textNotification 15/2025-CT(Rate) |
| Self-drive · GSTSelf-drive rental at 18% or 40%Still the vehicle's own rate: 18% for small cars, 40% for other cars, SUVs and MUVs, 5% for electric vehicles. No cess. | 18% / 40% (EV 5%)Code 997311 | Since 22 Sep 2025 | 11/2017-CT(Rate) S.No. 17 read with 9/2025-CT(Rate) Checked against the text56th GST Council FAQs |
| Buying vehicles · GSTCars: 18% or 40%, no cessSmall cars (petrol, CNG or LPG up to 1,200 cc, or diesel up to 1,500 cc, and up to 4 m long) pay 18%. All other cars, SUVs and MUVs pay 40%. Compensation cess on cars ended. | 18% / 40%Code 8703 | Since 22 Sep 2025 | 9/2025-CT(Rate); 56th GST Council Checked against the text56th GST Council FAQs |
| Buying vehicles · GSTBuses and vans for 10 or more people: 18%All vehicles designed for ten or more people including the driver pay 18%, with no cess. | 18%Code 8702 | Since 22 Sep 2025 | 9/2025-CT(Rate); 56th GST Council Checked against the text56th GST Council FAQs |
| Buying vehicles · GSTAutos and motorcycles: 18% or 40%Three-wheelers and motorcycles up to 350 cc pay 18%; motorcycles above 350 cc pay 40%. No cess. | 18% / 40%Code 8703 / 8711 | Since 22 Sep 2025 | 9/2025-CT(Rate); 56th GST Council Checked against the text56th GST Council FAQs |
| Hotels · GSTHotel rooms up to ₹7,500: 5% without creditRooms up to ₹7,500 a night are taxed at 5% and the hotel takes no input credit for them. This is a fixed rate, not an option. Rooms above ₹7,500 stay at 18% with credit.Credit (ITC): None for the 5% rooms; full credit at 18%.For a cab operator: A business guest can still claim the 5% on a work trip. The 'no credit' condition limits the hotel, not the guest. | 5% / 18%Code 996311 | 22 Sep 2025 – 31 Oct 2026 | 15/2025-CT(Rate), S.No. 7(i) Checked against the textNotification 15/2025-CT(Rate) |
| Events · GSTIPL-type sporting events, casinos and race clubs: 40%Tickets for sporting events like the IPL are taxed at 40%. Recognised sporting events are kept out of this entry. | 40%Code 999651 | Since 22 Sep 2025 | 15/2025-CT(Rate), S.No. 34(iiia) Checked against the textNotification 15/2025-CT(Rate) |
| Events · GSTRecognised sporting events above ₹500: 18%Tickets above ₹500 for events run by recognised sports bodies and national federations are taxed at 18%. Tickets up to ₹500 stay exempt. | 18%Code 999651 | Since 22 Sep 2025 | 15/2025-CT(Rate), Explanation to S.No. 34(iiia); residual S.No. 34(vi) Checked against the textNotification 15/2025-CT(Rate) |
| Flights & helicopters · GSTFlight tickets, business and other classesAir travel in any class other than economy is taxed at 18% with full credit. Economy stays at 5%. | 18%Code 996425 | Since 22 Sep 2025 | 15/2025-CT(Rate), amending S.No. 8(v) Checked against the textNotification 15/2025-CT(Rate) |
| Invoices, credit & debit notes · GSTNo ITC reversal for financial or commercial credit notesA recipient does not have to reverse input tax credit for a discount given through a financial or commercial credit note, because such a note does not reduce the original value or the tax charged. | — | Since 12 Sep 2025 | CBIC Circular 251/08/2025-GST dated 12.09.2025, issue 1 Checked against the textOfficial Gazette of Goa, 10.10.2025 - reproduces CBIC Circular 251/08/2025-GST dated 12.09.2025 |
| GST returns · GSTGSTR-3B: tax due can no longer be editedThe tax due in GSTR-3B is filled from GSTR-1, GSTR-1A and IFF and cannot be typed over. Fix mistakes through GSTR-1A before filing GSTR-3B. | — | Since 1 Jul 2025 | GSTN advisory of 7 Jun 2025 (from the July 2025 tax period) Checked against the textGSTN advisory of 7 Jun 2025 |
| GST returns · GSTGSTR-1: HSN summary and list of documents issuedPhase III of HSN reporting in Table 12 applies, and Table 13 (series of invoices and credit notes issued) becomes mandatory. | — | Since 1 May 2025 | GSTN advisory of 1 May 2025 (from the May 2025 return period) Checked against the textGSTN advisory of 1 May 2025 |
| Restaurants & catering · GST'Specified premises': last year's room prices, or a declarationA place is specified premises for a year if it charged more than ₹7,500 for any room in the previous year, or if the hotel opted in by declaration between 1 Jan and 31 Mar of the previous year. | — | Since 1 Apr 2025 | 05/2025-CT(Rate), clause (xxxvi) Checked against the textNotification 05/2025-CT(Rate) |
| TDS · TDSSalary, interest and commission to partners (194T)A partnership firm deducts 10% TDS on salary, remuneration, commission, bonus or interest paid to its partners above ₹20,000 a year.Limit: ₹20,000 a year | 10% | Since 1 Apr 2025 | Income-tax Act 1961 s.194T (Finance (No. 2) Act 2024); continued in the 2025 Act (code 1067) Checked against the textMemorandum to Finance (No. 2) Bill 2024 |
| E-invoicing · GST30-day limit to get an IRN: turnover ₹10 crore and aboveBusinesses with turnover of ₹10 crore or more cannot report an invoice, credit note or debit note more than 30 days after its date. An invoice dated 1 April cannot get an IRN after 30 April. | ₹10 Cr and above | Since 1 Apr 2025 | GSTN advisory of 5 Nov 2024 Checked against the textGSTN advisory of 5 Nov 2024 (30-day limit) |
| Buying vehicles · GSTSelling an old vehicle: 18% on the margin for allEvery used vehicle sold under the margin scheme now pays 18% on the margin, including smaller cars and EVs.Our reading: We found no change to this from the September 2025 rate reform, but did not see an official consolidated text. | 18% on the margin | Since 16 Jan 2025 | 04/2025-CT(Rate), amending 8/2018-CT(Rate) Checked against the textNotification 04/2025-CT(Rate) |
| Invoices, credit & debit notes · GSTReverse-charge self-invoice within 30 daysA registered business paying reverse charge on a purchase from an unregistered supplier must issue the self-invoice within 30 days of receiving the goods or services. A supplier registered only to deduct TDS counts as unregistered. For services, the tax falls due on the earlier of the payment date and the date of this self-invoice. | — | Since 1 Nov 2024 | CGST Act s.31(3)(f) and s.13(3)(c) (Finance (No. 2) Act 2024, in force by 17/2024-CT); rule 47A, inserted by 20/2024-CT Checked against the textNotification 20/2024-Central TaxNotification 17/2024-Central TaxCGST Act s.31 (CBIC) |
| Flights & helicopters · GSTHelicopter seats shared with other passengersSeat-share helicopter travel is taxed at 5%. From 1 Nov 2026, trips to or from the North-East, Sikkim and Bagdogra are exempt instead. | 5% | Since 10 Oct 2024 | 07/2024-CT(Rate), inserting S.No. 8(ivb) in 11/2017 Checked against the textCircular 234/28/2024-GST |
| GST returns · GSTLarge bills to unregistered customers in another state: above ₹1 lakhThe invoice-by-invoice limit fell to ₹1 lakh. | Above ₹1 lakh | Since 1 Aug 2024 | Rule 59(4) as amended by 12/2024-CT Checked against the textNotification 12/2024-Central Tax |
| Hotels · GSTLong stays up to ₹20,000 a monthAny accommodation, a hotel included, is exempt if it costs up to ₹20,000 per person per month and is supplied for at least 90 days in a row. | ExemptCode 996322 | Since 15 Jul 2024 | 04/2024-CT(Rate), S.No. 12A of 12/2017 Checked against the textNotification 04/2024-CT(Rate) |
| Trains & metro · GSTPlatform tickets, retiring and waiting rooms, cloak rooms, battery carsThese Indian Railways services to individuals are exempt. | Exempt | Since 15 Jul 2024 | 04/2024-CT(Rate), inserting S.No. 9E in 12/2017 Checked against the textNotification 04/2024-CT(Rate) |
| GST returns · GSTGSTR-1A: correct a month's GSTR-1 before GSTR-3BAfter filing GSTR-1 and before filing GSTR-3B for the same month, you can add or correct invoices in GSTR-1A, and the change flows into that month's GSTR-3B. | — | Since 10 Jul 2024 | Proviso to rule 59(1), inserted by 12/2024-CT Checked against the textNotification 12/2024-Central Tax |
| SEZ, exports & imported services · GSTLUT condition: the deadline now follows the FEMA period (from July 2024)Tax with interest becomes payable if payment for exported services is not received in convertible foreign exchange, or in Indian rupees where RBI permits, within fifteen days after one year or after the period allowed under FEMA including any RBI extension, whichever is later, from the invoice date (or a further period allowed by the Commissioner). | — | Since 10 Jul 2024 | CGST Rules rule 96A(1)(b), substituted by Notification 12/2024-CT dated 10.07.2024 Checked against the textCBIC tax portal - CGST Rules rule 96A (current text, amendment notes) |
| SEZ, exports & imported services · GSTRupee payments through Special Rupee Vostro Accounts count for export of servicesCBIC clarified that when Indian exporters of services are paid in rupees from the Special Rupee Vostro Account of the partner country's correspondent bank (RBI A.P. (DIR Series) Circular No. 10 dated 11 Jul 2022), condition (iv) of s.2(6) is met, subject to the Foreign Trade Policy 2023 and RBI conditions. | — | Since 27 Oct 2023 | CBIC Circular 202/14/2023-GST dated 27.10.2023 Checked against the textGST Council Secretariat - 'Recent amendment in GST in October 2023' (reproduces Notif. 05/2023-IT and Circular 202/14/2023-GST)52nd GST Council press release, 07.10.2023 (CBIC) |
| Cab hire · GSTCab hire at 5%, with credit on hire from other operators capped at 5%The 5% option continues. Credit on hire bought from other operators is capped at 5% of its value: if the other operator charged more, the extra is your cost. The government's example: a cab hired at ₹800 from an operator charging 6% CGST gives credit of ₹20, not ₹48.Credit (ITC): Only on hire bought from other operators, capped at 5% of its value.For a cab operator: A partner who bills you at 18% costs you an extra 13% of the hire value compared with one who bills you at 5%, because you can claim only 5%. | 5%Code 996412 / 996601 | Since 20 Oct 2023 | 12/2023-CT(Rate), further proviso in S.No. 8(vi), 10(i) Checked against the textNotification 12/2023-CT(Rate) |
| App bookings · GSTApp-booked bus rides: company bus operators pay their own GSTThe app operator pays the GST on rides by any vehicle except buses, and on bus rides only where the bus operator is not a company. A bus company charges and pays the GST itself.Our reading: Whether a subscription-only app that does not set or collect the fare must pay GST on the rides is not settled. The Karnataka advance ruling authority said yes for Opta Cabs (2018) and no for Juspay's Namma Yatri app (2023), and we found no CBIC circular on it. Ask your CA before relying on either view. | App paysCode 996412 / 996411 | Since 20 Oct 2023 | 16/2023-CT(Rate), amending 17/2017-CT(Rate) Checked against the textNotification 16/2023-CT(Rate)Karnataka AAR, Opta Cabs (2018)Karnataka AAR, Juspay / Namma Yatri (2023) |
| GST returns · GSTReturns barred three years after the due dateA GST return cannot be filed once three years have passed from its due date. The law changed on 1 Oct 2023; the portal began blocking such returns from 1 Aug 2025. | — | Since 1 Oct 2023 | CGST Act s.37, 39, 44, 52 as amended by Finance Act 2023; 28/2023-CT Checked against the textNotification 28/2023-Central Tax |
| SEZ, exports & imported services · GSTFrom 1 Oct 2023 only supplies for authorised operations are zero-ratedSection 16(1)(b) now reads 'supply of goods or services or both for authorised operations to a Special Economic Zone developer or a Special Economic Zone unit'. A supply to an SEZ that is not for its authorised operations is not zero-rated: it stays an inter-State supply under s.7(5)(b), so IGST is charged at the normal rate and the LUT and refund routes do not apply to it.Our reading: That a supply to an SEZ for non-authorised operations is an ordinary IGST supply is our reading of section 7(5)(b) with section 16(1)(b); no CBIC circular deals with it. | — | Since 1 Oct 2023 | IGST Act s.16(1)(b) as amended by s.123(a) of the Finance Act 2021 (dated 28.03.2021), brought into force from 01.10.2023 by Notification 27/2023-CT dated 31.07.2023 Checked against the textCBIC tax portal - IGST Act s.16 (current text, amendment notes)CBIC tax portal - IGST Act s.7 |
| SEZ, exports & imported services · GSTFrom 1 Oct 2023: LUT route for everyone, IGST-paid route only for notified classesSection 16(3) now gives every registered person making zero-rated supplies the bond/LUT route (no IGST; refund of unutilised input tax credit). Paying IGST and claiming it back is allowed only for classes of persons, goods or services that the Government notifies under the new s.16(4). | — | Since 1 Oct 2023 | IGST Act s.16(3) substituted and s.16(4) inserted by s.123(b) of the Finance Act 2021, in force from 01.10.2023 (Notification 27/2023-CT dated 31.07.2023) Checked against the textCBIC tax portal - IGST Act s.16 (current text, amendment notes) |
| SEZ, exports & imported services · GSTWho may still pay IGST and claim a refund (from 1 Oct 2023)Notification 01/2023-Integrated Tax, as substituted by 05/2023-IT with effect from 1 Oct 2023, lets all goods or services be exported on payment of IGST with refund, except a listed set of goods such as pan masala and tobacco products. It also lets all suppliers to an SEZ developer or unit undertaking authorised operations supply them on payment of IGST and claim the refund, so for travel services both routes remain open. | — | Since 1 Oct 2023 | Notification 01/2023-IT dated 31.07.2023, substituted by Notification 05/2023-IT dated 26.10.2023 (deemed from 01.10.2023), issued under IGST Act s.16(4) Checked against the textGST Council Secretariat - 'Recent amendment in GST in October 2023' (reproduces Notif. 05/2023-IT and Circular 202/14/2023-GST)52nd GST Council press release, 07.10.2023 (CBIC) |
| Invoices, credit & debit notes · GSTState of the customer on e-commerce invoices to unregistered personsIf a taxable service is supplied by or through an e-commerce operator, or is an online information and database access or retrieval service, to an unregistered person, the invoice must show the name of the recipient's State whatever the value. That State is treated as the recipient's address on record. | — | Since 4 Aug 2023 | Proviso to rule 46(f): inserted by Notif. 26/2022-CT dated 26.12.2022; words substituted by Notif. 38/2023-CT dated 04.08.2023; 'online money gaming' words added by Notif. 51/2023-CT dated 29.09.2023 Checked against the textCBIC tax information portal - CGST Rules rule 46 (with amendment notes) |
| E-invoicing · GSTE-invoicing: turnover above ₹5 croreExtended to businesses whose turnover crossed ₹5 crore in any year since 2017-18. This is still the limit, and once you cross it you stay in. | Above ₹5 Cr | Since 1 Aug 2023 | 10/2023-CT dated 10 May 2023 Matched across published copiesNotification 04/2026-Central Tax (CBIC)E-invoicing above ₹5 crore (Kanakkupillai) |
| TDS · TDSPAN not linked with Aadhaar counts as no PANA PAN not linked with Aadhaar became inoperative, and TDS on payments to that person is taken at the higher no-PAN rate, generally 20%. Linking it, with a fee, makes it work again.For a cab operator: Check that the PANs of your partner operators are linked with Aadhaar before paying them. | Generally 20% | Since 1 Jul 2023 | Income-tax Act 1961 s.139AA; CBDT Circular 3/2023 Matched across published copiesPAN inoperative: TDS/TCS impact (Protean)Higher TDS after missed PAN-Aadhaar deadline (ClearTax News) |
| Invoices, credit & debit notes · GSTSingle invoice-cum-bill of supply (current)The single invoice-cum-bill of supply to an unregistered person is still allowed and must contain the particulars required by rule 46 (or rule 54) and by rule 49. | — | Since 26 Dec 2022 | Proviso to rule 46A, inserted by Notif. 26/2022-CT dated 26.12.2022 Checked against the textCBIC tax information portal - CGST Rules rule 46A |
| GST returns · GSTLast date to claim credit: 30 NovemberCredit on an invoice must be claimed by 30 November after the end of the financial year, or the date you file the annual return if earlier. | — | Since 1 Oct 2022 | CGST Act s.16(4) as amended by Finance Act 2022; 18/2022-CT Matched across published copiesNotification 18/2022-Central Tax |
| Invoices, credit & debit notes · GSTDeadline to declare a credit noteA credit note must be declared in the return for the month in which it is issued, and not later than 30 November following the end of the financial year in which the supply was made, or the date of filing the annual return, if earlier. | — | Since 1 Oct 2022 | CGST Act s.34(2) as amended by s.102, Finance Act 2022 (6 of 2022), w.e.f. 01.10.2022 (Notif. 18/2022-CT dated 28.09.2022) Checked against the textCBIC tax information portal - CGST Act s.34 (with amendment notes)India Code - CGST Act 2017 (updated text with amendment footnotes) |
| Invoices, credit & debit notes · GSTRecipient's ITC deadline on a debit noteCredit on a debit note must be taken by 30 November following the end of the financial year of the debit note, or the date of filing the annual return, if earlier. | — | Since 1 Oct 2022 | CGST Act s.16(4) as amended by s.100, Finance Act 2022, w.e.f. 01.10.2022 (Notif. 18/2022-CT) Checked against the textCBIC tax information portal - CGST Act s.16 (with amendment notes)India Code - CGST Act 2017 (updated text with amendment footnotes) |
| Flights & helicopters · GSTAir-ticket cancellation chargesCancellation charges and forfeited fares on air tickets take the ticket's own rate: 5% for economy, 18% for other classes (12% before 22 Sep 2025). | Same as the ticket | Since 3 Aug 2022 | Circular 178/10/2022-GST, para 11 Checked against the textCircular 178/10/2022-GST |
| Trains & metro · GSTTrain-ticket cancellation chargesCancellation charges take the rate of the ticket's class: 5% for AC and first class, nothing for sleeper and second class. | Same as the ticket | Since 3 Aug 2022 | Circular 178/10/2022-GST, para 11.3 Checked against the textCircular 178/10/2022-GST |
| Invoices, credit & debit notes · GSTCancellation charges are taxed like the main serviceA cancellation fee, or the part of the price or deposit a supplier keeps when a customer cancels, is consideration for 'allowing cancellation', which is part of the main service. It is taxed at the same rate as the main service (for example the journey, tour, hotel stay or event booked), and is not taxable if the main service is exempt. CBIC set this out in August 2022 as a clarification of the existing law. | — | Since 3 Aug 2022 | CBIC Circular 178/10/2022-GST dated 03.08.2022, paras 7.1.6 and 11-11.4 Checked against the textGST Council - CBIC Circular 178/10/2022-GST dated 03.08.2022 |
| Invoices, credit & debit notes · GSTNo-show and forfeited amountsIf a passenger does not show up and the ticket amount is partly or wholly forfeited as the contract allows, the forfeited amount is consideration for a supply ancillary to the transport and is taxed like it. The circular's examples: railway cancellation charges taxed at the rate for that class (5% for first class or AC, nil for other classes such as second sleeper), the same for air travel, forfeited non-refundable air tickets, and forfeited package-tour or hotel deposits. | — | Since 3 Aug 2022 | Circular 178/10/2022-GST, paras 7.1.6, 11.3, 11.4 Checked against the textGST Council - CBIC Circular 178/10/2022-GST dated 03.08.2022 |
| Invoices, credit & debit notes · GSTCancellation fee on a cab bookingA cancellation fee kept on a cab booking cancelled by the customer is most likely taxed at the same rate as the cab service itself. The circular names 'a journey', 'transportation' and 'passenger transportation service' but never cabs or car rental, so it covers a cab trip in words only if the trip is a passenger transportation service; for a rent-a-cab (vehicle with driver) it applies through its reasoning ('such other intended supplies').Our reading: Circular 178 names journeys and passenger transport but never cabs or car rental, so applying it to a cancelled cab booking is our reading of its reasoning. | — | Since 3 Aug 2022 | Circular 178/10/2022-GST, paras 11, 11.1, 11.2, 11.4 (application to cabs is this research's reading) Checked against the textGST Council - CBIC Circular 178/10/2022-GST dated 03.08.2022 |
| Invoices, credit & debit notes · GSTDocuments when part of an advance is kept on cancellationWhen a booking advance is partly kept as a cancellation charge and the rest refunded, the kept part is taxable at the main service's rate, and the refunded part is covered by a refund voucher if no tax invoice was issued for the trip, or by a credit note if one was already issued. Neither the Act nor the rules deal with a part-forfeited advance in words, so the exact paperwork for the kept part (for example a tax invoice for the cancellation charge adjusted against the advance) is this research's reading.Our reading: No rule deals in words with an advance that is partly kept; the paperwork described here is our reading. | — | Since 3 Aug 2022 | CGST Act s.31(3)(e), s.34; rule 51; Circular 178/10/2022-GST para 11.3; GST Council flyer Chapter 6 Checked against the textGST Council - CBIC Circular 178/10/2022-GST dated 03.08.2022CBIC tax information portal - CGST Act s.31 (with amendment notes)CBIC tax information portal - CGST Rules rule 51GST Council - GST Flyers Chapter 6, 'GST on advances received for future supplies' |
| Invoices, credit & debit notes · GSTLiquidated damages and penaltiesLiquidated damages or penalties paid only to compensate for loss from a breach of contract, including delayed or unsatisfactory performance, are not consideration for any supply and attract no GST, unless the payer gets something in return under a separate agreement (such as to tolerate an act). By contrast, late-payment fees, early-termination fees and amounts forfeited on cancellation that the contract provides as commercial terms are consideration for an ancillary supply and are taxed with the main supply. | — | Since 3 Aug 2022 | Circular 178/10/2022-GST paras 7, 7.1.3-7.1.6, 9 Checked against the textGST Council - CBIC Circular 178/10/2022-GST dated 03.08.2022 |
| Invoices, credit & debit notes · GSTPenalty deducted by a customer for a late cabIf a corporate customer deducts a penalty from your bill because a cab arrived late, Circular 178's reasoning treats it as compensation rather than payment for a supply by the customer, so the customer charges no GST on it. Whether you may reduce the taxable value of your own invoice (for example by a credit note for deficient service under section 34) is not addressed by the circular.Our reading: Late-cab penalties are not named in the circular. Whether you may cut your own bill's taxable value by a credit note for deficient service is not settled, so ask your CA. | — | Since 3 Aug 2022 | Circular 178/10/2022-GST paras 7.1.3-7.1.4; CGST Act s.15(1), s.34(1) Checked against the textGST Council - CBIC Circular 178/10/2022-GST dated 03.08.2022CBIC tax information portal - CGST Act s.34 (with amendment notes)CBIC tax information portal - CGST Act s.15 (with amendment notes) |
| Invoices, credit & debit notes · GSTCheque bounce charges are not consideration and carry no GSTA fine or penalty a supplier charges a customer for a dishonoured cheque is not consideration for any service, so no GST is due on it. CBIC contrasts it with late-payment charges, which are taxed with the main supply. | — | Since 3 Aug 2022 | CBIC Circular No. 178/10/2022-GST dated 03-08-2022, paras 7.3 and 9 Checked against the textCBIC Circular 178/10/2022-GST, 03-08-2022 (GST Council copy) |
| Tour operators · GSTForeign tourists on tours partly abroadWhen a tour operator sells a foreign tourist a tour partly in India and partly abroad, the share for the days outside India is exempt, up to 50% of the price. A stay of 12 hours or more counts as a day, and less than 12 hours as half a day. | Exempt shareCode 998555 | Since 18 Jul 2022 | 04/2022-CT(Rate), S.No. 52A of 12/2017-CT(Rate); 04/2022-IT(Rate), S.No. 54A of 9/2017-IT(Rate) Checked against the textNotification 04/2022-CT(Rate) |
| Flights & helicopters · GSTFlights to or from the North-East and Bagdogra, economy onlyThe exemption now covers economy class only. Other classes on these routes pay the normal rate: 12%, then 18% from 22 Sep 2025. | Exempt (economy)Code 996425 | Since 18 Jul 2022 | 04/2022-CT(Rate), substituting S.No. 15(a) of 12/2017 Checked against the textNotification 04/2022-CT(Rate) |
| Ships, ferries & ropeways · GSTRopeways and cable carsRopeway rides are taxed at 5%, with credit on services but not goods. | 5%Code 996414 | Since 18 Jul 2022 | 03/2022-CT(Rate), inserting S.No. 8(via) in 11/2017 Checked against the textNotification 03/2022-CT(Rate) |
| Invoices, credit & debit notes · GSTDeclaration on invoices issued without IRN by large businessesIf your aggregate turnover in any financial year from 2017-18 onwards has crossed the e-invoicing limit but you issue an invoice without an IRN, the invoice must carry this declaration: 'I/We hereby declare that though our aggregate turnover in any preceding financial year from 2017-18 onwards is more than the aggregate turnover notified under sub-rule (4) of rule 48, we are not required to prepare an invoice in terms of the provisions of the said sub-rule.'For a cab operator: A cab operator above the e-invoicing limit that does not e-invoice because it counts itself a passenger-transport supplier should print this declaration on its invoices. | — | Since 5 Jul 2022 | Rule 46(s), inserted by Notif. 14/2022-CT dated 05.07.2022 Checked against the textCBIC tax information portal - CGST Rules rule 46 (with amendment notes) |
| Buses & autos · GSTAutos and metered cabs: exempt offline, taxed through appsRides booked offline stay exempt. Rides booked through an app lost the exemption, and the app operator pays the GST on them. | Exempt offlineCode 996411 | Since 1 Jan 2022 | 16/2021-CT(Rate), proviso to S.No. 17 of 12/2017; 17/2021-CT(Rate) Checked against the textNotification 16/2021-CT(Rate) textNotification 17/2021-CT(Rate) |
| Buses & autos · GSTNon-AC buses: exempt offline, not when the app paysBookings made directly with the bus operator stay exempt. Rides booked through an app where the app must pay the GST lost the exemption.Our reading: From 20 Oct 2023 the app pays on bus rides only where the bus operator is not a company. So a company running non-AC route buses keeps the exemption even when booked through an app. | Exempt offlineCode 996411 / 996422 | Since 1 Jan 2022 | 16/2021-CT(Rate), proviso to S.No. 15 of 12/2017 Checked against the textNotification 16/2021-CT(Rate) textNotification 16/2023-CT(Rate) |
| Restaurants & catering · GSTFood ordered through delivery appsThe delivery app pays the GST on restaurant orders placed through it, except for restaurants at specified premises, which pay their own. | 5%Code 996331 | Since 1 Jan 2022 | CGST Act s.9(5); 17/2021-CT(Rate) Checked against the textNotification 17/2021-CT(Rate) |
| GST returns · GSTCredit only on invoices that appear in your GSTR-2BYou can claim credit only on invoices and debit notes your supplier has reported and that appear in your GSTR-2B. The provisional margin ended.For a cab operator: If a partner operator does not file its GSTR-1, you lose the credit on its bill until it does. | — | Since 1 Jan 2022 | CGST Act s.16(2)(aa); Rule 36(4) as substituted by 40/2021-CT Checked against the textNotification 40/2021-Central Tax |
| Events · GSTConcert tickets above ₹500: 18%'Entertainment events' were dropped from the 28% entry, so concert tickets above ₹500 fall in the general 18% entry.Our reading: Every entry that can cover a concert is now 18%. Some guides still quote 28% for concerts; check with your CA before you rely on 18%. | 18%Code 999621 | Since 1 Oct 2021 | 06/2021-CT(Rate), S.No. 34 of 11/2017 Checked against the textNotification 06/2021-CT(Rate) |
| GST returns · GSTGSTR-9C is self-certifiedA business with turnover above ₹5 crore files a self-certified reconciliation (GSTR-9C) with the annual return. A CA's certificate is no longer needed. | — | Since 1 Aug 2021 | 30/2021-CT; Finance Act 2021 Checked against the textNotification 30/2021-Central Tax |
| GST returns · GSTLate fee caps by turnover from the June 2021 tax periodFrom the June 2021 tax period (or the quarter ending June 2021) the daily fee stays at ₹50 (₹20 for nil), but the total per GSTR-3B or GSTR-1 is capped, CGST plus SGST: ₹500 for a nil return; ₹2,000 if the previous year's aggregate turnover was up to ₹1.5 crore; ₹5,000 for ₹1.5-5 crore. Above ₹5 crore the statutory ₹10,000 ceiling applies.Our reading: The amounts include the matching SGST fee, which each state notifies separately; we did not check every state. | ₹50/day (₹20/day nil); caps ₹500 / 2,000 / 5,000 / 10,000 | Since 1 Jun 2021 | Notif. 19/2021-CT (GSTR-3B, amending 76/2018) and Notif. 20/2021-CT (GSTR-1, amending 4/2018), both dated 01-06-2021; CGST Act s.47(1) Checked against the textNotification 19/2021-Central Tax, 01-06-2021 - GSTR-3B late fee (GST Council copy)Notification 20/2021-Central Tax, 01-06-2021 - GSTR-1 late fee (GST Council copy)GST Council - press release on the 57th meeting, 08-10-2026 |
| Invoices, credit & debit notes · GSTHSN or SAC code on every invoiceInvoices must show at least 4 digits of the HSN or SAC code if last year's turnover was up to ₹5 crore, and 6 digits above ₹5 crore. Up to ₹5 crore, the code may be left off invoices to unregistered customers. | — | Since 1 Apr 2021 | First proviso to rule 46 (79/2020-CT); 78/2020-CT Checked against the textNotification 78/2020-Central TaxNotification 79/2020-Central Tax |
| GST returns · GSTQuarterly returns, monthly tax (QRMP)With turnover up to ₹5 crore you may file GSTR-1 and GSTR-3B quarterly, paying tax monthly. B2B invoices of the first two months can be uploaded through the invoice furnishing facility so customers get their credit on time. | — | Since 1 Jan 2021 | 84/2020-CT; 82/2020-CT Checked against the textNotification 84/2020-Central Tax |
| GST returns · GSTAt least 1% of GST in cash for large monthly salesIf taxable sales in a month exceed ₹50 lakh, credit can pay at most 99% of the GST due; the rest is paid in cash. There are exceptions, such as businesses whose owners paid more than ₹1 lakh income tax in each of the last two years. | — | Since 1 Jan 2021 | Rule 86B, inserted by 94/2020-CT Checked against the textNotification 94/2020-Central Tax |
| Invoices, credit & debit notes · GSTDynamic QR code on B2C invoices of very large businessesA registered person whose aggregate turnover in any financial year from 2017-18 onwards exceeds ₹500 crore must put a Dynamic QR code on invoices issued to unregistered persons; showing the code on a digital display at payment counts. Suppliers under rule 54(2), (3), (4) and (4A) - insurers, banks and NBFCs, goods transport agencies, passenger transportation and multiplex cinemas - and OIDAR suppliers under IGST s.14 are excluded. | — | Since 1 Dec 2020 | Notif. 14/2020-CT dated 21.03.2020 (under the QR proviso to rule 46 inserted by Notif. 31/2019-CT, in force 01.04.2020 per Notif. 71/2019-CT), amended by Notif. 71/2020-CT dated 30.09.2020 (start moved from 01.10.2020 to 01.12.2020) Checked against the textGST Council - Notif. 14/2020-CT dated 21.03.2020GST Council - Notif. 71/2020-CT dated 30.09.2020GST Council - Notif. 31/2019-CT dated 28.06.2019GST Council - Notif. 71/2019-CT dated 13.12.2019 |
| E-invoicing · GSTSuppliers of passenger transportation are outside e-invoicingThe e-invoicing notification leaves out the persons listed in rule 54(2), (3), (4) and (4A): banks, insurers and other financial institutions, goods transport agencies, suppliers of passenger transportation service, and multiplex cinemas. SEZ units have been left out too since 30 Jul 2020.Our reading: No clarification says whether a business renting cars with drivers (SAC 9966) counts as a supplier of passenger transportation (SAC 9964) for this, or whether the exclusion applies to the whole business or only those supplies. Decide your position with your CA. | — | Since 1 Oct 2020 | 13/2020-CT, para 1; CGST Rules, rule 54(2), (3), (4), (4A) Checked against the textNotification 13/2020-Central TaxNotification 61/2020-Central TaxDiscussion of the exclusion (TaxTMI) |
| E-invoicing · GSTInvoice without IRN is not an invoice (when e-invoicing applies)A business in a class notified for e-invoicing must prepare its invoices, and other notified documents, by uploading the FORM GST INV-01 details to the portal and obtaining an Invoice Reference Number (IRN). An invoice issued by such a business in any other way is not treated as an invoice. | — | Since 1 Oct 2020 | Rule 48(4)-(5), inserted by Notif. 68/2019-CT dated 13.12.2019 (in force on publication); first applied from 01.10.2020 under Notif. 13/2020-CT dated 21.03.2020 Checked against the textCBIC tax information portal - CGST Rules rule 48GST Council - Notif. 68/2019-CT dated 13.12.2019GST Council - Notif. 13/2020-CT dated 21.03.2020 |
| E-invoicing · GSTCredit and debit notes need an IRN under e-invoicingIf your business must e-invoice, credit and debit notes must also be reported on the e-invoice portal to obtain an IRN, because the notification covers 'invoice and other prescribed documents'. GSTN applies its IRP rules to all three document types. | — | Since 1 Oct 2020 | Rule 48(4); Notif. 13/2020-CT; GSTN advisory dated 05.11.2024 Checked against the textCBIC tax information portal - CGST Rules rule 48GST Council - Notif. 13/2020-CT dated 21.03.2020GSTN advisory 05.11.2024 on the 30-day IRP reporting limit (copy on mahagst.gov.in) |
| E-invoicing · GSTCancelling an IRN: 24 hours, portal rule onlyOn the e-invoice portal (IRP) an IRN can be cancelled only in full and only within 24 hours of generation; after that the invoice is corrected by a credit note or an amendment in GSTR-1. This is a portal rule: the CGST Act and Rules contain no cancellation time limit. | — | Since 1 Oct 2020 | IRP system rule (no provision in the CGST Act or Rules; rule 48 checked) Matched across published copiesGSTZen - Cancel e-invoice FAQ (secondary)Tally help - Cancel IRN / e-invoice (secondary)ClearTax docs - e-invoice cancellation FAQs (secondary) |
| Invoices, credit & debit notes · GSTQR code with IRN on e-invoicesAn invoice issued through the e-invoicing system must carry a QR code with the Invoice Reference Number (IRN) embedded in it. | — | Since 30 Sep 2020 | Rule 46(r), inserted by Notif. 72/2020-CT dated 30.09.2020 (in force on publication; corrigendum GSR 611(E) dated 01.10.2020) Checked against the textCBIC tax information portal - CGST Rules rule 46 (with amendment notes)GST Council - Notif. 72/2020-CT dated 30.09.2020 |
| Cab hire · GSTReverse charge unless the supplier charges 12%Renting a passenger vehicle with fuel to a body corporate, by any supplier that is not a body corporate (a proprietor, HUF, firm, trust or society), is under reverse charge unless the supplier's invoice charges 12% (6% CGST). The company pays 5% and the supplier charges none. CBIC said this wording also explains the earlier period.Our reading: From 22 Sep 2025 the with-credit rate was 18%, but this entry still said 12% until 31 Oct 2026. Read literally, an 18% bill from a proprietor or firm was still under reverse charge, so the company could be asked to pay again. That looks unintended to us, since 18% replaced 12% as the with-credit option, but the entry was corrected only from 1 Nov 2026. If you have such bills, ask your CA. | 5%, paid by the company | 31 Dec 2019 – 31 Oct 2026 | 29/2019-CT(Rate), substituting S.No. 15 of 13/2017-CT(Rate); Circular 130/49/2019-GST Checked against the textNotification 29/2019-CT(Rate)Circular 130/49/2019-GST |
| Invoices, credit & debit notes · GSTNo tax invoices while registration is suspendedWhile your GST registration is suspended you must not make taxable supplies, which means you must not issue tax invoices or charge tax. If the suspension is later revoked, the revised-invoice rule in section 31(3)(a) applies to supplies made during the suspension. | — | Since 9 Oct 2019 | Rule 21A(3) Explanation and 21A(5), inserted by Notif. 49/2019-CT dated 09.10.2019; rule 21A substituted w.e.f. 01.04.2027 by Notif. 05/2026-CT clause 6, keeping the same Explanation (21A(3)) and revocation clause (21A(7)) Checked against the textCBIC tax information portal - CGST Rules rule 21ANotif. 05/2026-CT dated 26.10.2026, CGST (Amendment) Rules 2026 (copy hosted on taxo.online) |
| Restaurants & catering · GSTRestaurants: 5%, or 18% at 'specified premises'Restaurant service is 5% without credit, unless supplied at 'specified premises' (a hotel with rooms above ₹7,500), where it is 18% with credit.Credit (ITC): None at 5%; full credit at 18%. | 5% / 18%Code 996331 | 1 Oct 2019 – 31 Oct 2026 | 20/2019-CT(Rate) S.No. 7(ii) Checked against the textNotification 20/2019-CT(Rate) |
| Restaurants & catering · GSTOutdoor catering: 5% without credit, outside specified premisesOutdoor catering is 5% without credit, unless it is served at, or by a caterer located in, specified premises. Then it is 18% with credit.Credit (ITC): None at 5%; full credit at 18%. | 5% / 18%Code 996334 | 1 Oct 2019 – 31 Oct 2026 | 20/2019-CT(Rate) S.No. 7(iv) Checked against the textNotification 20/2019-CT(Rate) |
| Events · GSTBanquets: 5% without credit, outside specified premisesCatering with the venue is 5% without credit, unless at or by specified premises (hotels with rooms above ₹7,500), where it is 18% with credit. | 5% / 18%Code 996334 | 1 Oct 2019 – 31 Oct 2026 | 20/2019-CT(Rate) S.No. 7(v) Checked against the textNotification 20/2019-CT(Rate) |
| Buses & autos · GSTHiring out electric buses to a local authorityGiving an electric vehicle for more than 12 passengers on hire to a local authority, such as a municipal e-bus contract, is exempt. | ExemptCode 996601 | Since 1 Aug 2019 | 13/2019-CT(Rate), S.No. 22(aa) of 12/2017 Checked against the textNotification 13/2019-CT(Rate) |
| Buying vehicles · GSTElectric vehicles: 5%All electric vehicles, including e-buses and electric two- and three-wheelers, are taxed at 5%. EV chargers also moved to 5%. | 5%Code 8703 / 8702 | Since 1 Aug 2019 | 12/2019-CT(Rate); 36th GST Council Checked against the textNotification 12/2019-CT(Rate) |
| Invoices, credit & debit notes · GSTCircular 92/2019: free samples, buy-one-get-one, volume and secondary discountsFree samples and gifts given without consideration are not a supply (unless Schedule I applies) and input tax credit on them is blocked; 'buy one get one free' is one supply of two items for a single price. Pre-agreed volume discounts passed by credit note reduce value only if s.15(3) is met, while 'secondary' discounts not known at the time of supply may be passed by a financial or commercial credit note that does not reduce the supplier's GST. | — | Since 7 Mar 2019 | CBIC Circular No. 92/11/2019-GST dated 07-03-2019, paras 2(A)-(D) Checked against the textCBIC Circular 92/11/2019-GST, 07-03-2019 (GST Council copy) |
| Cab hire · GSTReverse charge on unregistered purchases only in notified casesBuying from an unregistered person triggers this reverse charge only for categories the government notifies, such as some real-estate purchases. Cab hire to companies is a separate reverse-charge entry and still applies. | — | Since 1 Feb 2019 | CGST Act s.9(4) as substituted from 1 Feb 2019 Checked against the textCGST Act s.9 (CBIC) |
| Buying vehicles · GSTCredit on vehicles and vehicle hire from Feb 2019Credit is blocked only on vehicles for up to 13 people including the driver, unless used for passenger transport, resale or driver training. Their insurance and servicing follow the same rule. Hiring such vehicles is blocked unless you sell the same kind of service, use it as part of a taxable composite or mixed supply, or a law makes the employer provide it. CBIC's Circular 172/04/2022 confirmed that this last exception covers vehicle hire too. Buses above 13 seats are no longer blocked.Our reading: A 2019 West Bengal advance ruling held that monthly car rental with driver is 'renting', not 'transport of passengers', and refused credit on the cars. It binds only that business, but rental-type contracts on the 18% option carry that risk. | — | Since 1 Feb 2019 | CGST Act s.17(5)(a), (ab), (b)(i), as substituted from 1 Feb 2019; Circular 172/04/2022-GST Checked against the textWest Bengal AAR, Reesham Associates (2019)Circular 172/04/2022-GST |
| Invoices, credit & debit notes · GSTWhen a credit note may be issued (2019-2026)A credit note may be issued where the invoice's taxable value or tax was higher than payable, goods were returned, or goods or services were deficient. One or more credit notes may cover one or more tax invoices for supplies made in a financial year. | — | 1 Feb 2019 – 31 Oct 2026 | CGST Act s.34(1) as amended by s.15, CGST (Amendment) Act 2018 (31 of 2018), w.e.f. 01.02.2019 Checked against the textCBIC tax information portal - CGST Act s.34 (with amendment notes)India Code - CGST Act 2017 (updated text with amendment footnotes) |
| Invoices, credit & debit notes · GSTWhen a debit note must be issuedWhen the taxable value or tax charged is found to be less than what is payable, the supplier must issue a debit note; one or more debit notes may cover one or more tax invoices for supplies made in a financial year. A supplementary invoice counts as a debit note. | — | Since 1 Feb 2019 | CGST Act s.34(3) as amended by s.15, CGST (Amendment) Act 2018, w.e.f. 01.02.2019 Checked against the textCBIC tax information portal - CGST Act s.34 (with amendment notes)India Code - CGST Act 2017 (updated text with amendment footnotes) |
| Invoices, credit & debit notes · GSTWhat a credit or debit note must showA credit or debit note must show the supplier's name, address and GSTIN; the nature of the document; a consecutive serial number (max 16 characters, unique for the year); date of issue; the recipient's name, address and GSTIN/UIN if registered, or, if unregistered, name, address and delivery address with State name and code; the serial number(s) and date(s) of the corresponding invoice(s) or bill(s) of supply; the taxable value, rate and tax credited or debited; and a signature or digital signature. | — | Since 1 Feb 2019 | Rule 53(1A), inserted by Notif. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019 Checked against the textCBIC tax information portal - CGST Rules rule 53GST Council - Notif. 03/2019-CT dated 29.01.2019 |
| SEZ, exports & imported services · GSTSEZ refund declaration: no tax collected from the SEZA refund claim for a supply to an SEZ needs a declaration that tax has not been collected from the SEZ unit or developer. | — | Since 1 Feb 2019 | CGST Rules rule 89(2)(f), substituted by Notification 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019 Checked against the textCBIC tax portal - CGST Rules rule 89 (current text, amendment notes) |
| SEZ, exports & imported services · GSTExport of services: rupee payments count where RBI permitsCondition (iv) now reads: payment received 'in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India'. The other four conditions are unchanged; under condition (v) and Explanation 1 to s.8, an establishment in India and an establishment outside India of the same person are distinct persons, so services by an Indian office to its own foreign branch are not exports. | — | Since 1 Feb 2019 | IGST Act s.2(6), words inserted by s.2 of the IGST (Amendment) Act 2018 (No. 32 of 2018) w.e.f. 01.02.2019; s.8 Explanation 1 Checked against the textCBIC tax portal - IGST Act s.2 (current text, amendment notes)CBIC tax portal - IGST Act s.8GST Council - list of CGST circulars (shows the subject of Circular 161/17/2021-GST)57th GST Council press release, 08.10.2026 (PIB copy on GST Council site) |
| Flights & helicopters · GSTPilgrimage charter flights arranged by the governmentCharter flights for religious pilgrimages arranged under a government bilateral arrangement, such as Haj, are taxed at 5%. | 5%Code 996426 | Since 1 Jan 2019 | 27/2018-CT(Rate), inserting S.No. 8(iva) in 11/2017 Checked against the textNotification 27/2018-CT(Rate) |
| Invoices, credit & debit notes · GSTNo signature needed on electronic invoicesNo signature or digital signature is needed on a tax invoice or bill of supply issued electronically in accordance with the Information Technology Act, 2000. The same applies to a passenger ticket issued electronically under rule 54(4). A paper invoice still needs a signature. | — | Since 31 Dec 2018 | Provisos to rule 46, rule 49 and rule 54(2), 54(4), inserted by Notif. 74/2018-CT dated 31.12.2018 (in force on publication) Checked against the textGST Council - Notif. 74/2018-CT dated 31.12.2018CBIC tax information portal - CGST Rules rule 46 (with amendment notes)CBIC tax information portal - CGST Rules rule 49CBIC tax information portal - CGST Rules rule 54 |
| Trains & metro · GSTFood on trains and at platformsFood and drinks served on trains or at platforms by Indian Railways, IRCTC or their licensees are taxed at 5% without credit.Credit (ITC): None. | 5%Code 996335 | 31 Mar 2018 – 31 Oct 2026 | Order 2/2018-Central Tax; 13/2018 and 20/2019-CT(Rate), S.No. 7 of 11/2017 Checked against the textNotification 20/2019-CT(Rate) |
| Buses & autos · GSTHiring a vehicle to a school-transport contractorGiving a vehicle on hire to someone who transports students and staff for a school is exempt. | ExemptCode 996601 | Since 25 Jan 2018 | 2/2018-CT(Rate), S.No. 22(c) of 12/2017 Checked against the textNotification 2/2018-CT(Rate) |
| Tour operators · GSTTour packages at 5%, with credit on tours bought from other operatorsThe 5% rate continues on the same conditions, and a tour operator may now claim credit on tour-operator service bought from another tour operator. No other credit. Without the conditions the rate is 18%.Credit (ITC): Only on tours bought from other tour operators.For a cab operator: Cab hire, hotels and meals you buy for a 5% package carry no credit for you. Cab hire you sell to a tour operator is still your own cab service at 5% or 18%. | 5% (conditions) / 18%Code 998555 | Since 25 Jan 2018 | 1/2018-CT(Rate), S.No. 23(i) Checked against the textNotification 1/2018-CT(Rate) |
| Events · GSTEvent tickets up to ₹500: exemptThe limit rose to ₹500 per ticket, and planetariums were added. | Exempt | Since 25 Jan 2018 | 2/2018-CT(Rate), substituting S.No. 81 of 12/2017 Checked against the textNotification 2/2018-CT(Rate) |
| Events · GSTTheme and water parks: 18%Admission to theme parks, water parks and places with joy rides or go-carting is taxed at 18%. | 18%Code 999691 | Since 25 Jan 2018 | 1/2018-CT(Rate); reworded by 06/2021-CT(Rate) Checked against the textNotification 1/2018-CT(Rate) |
| Invoices, credit & debit notes · GSTAdvances for goods not taxed on receiptEvery registered person not under the composition scheme pays GST on goods at the invoice-based time of supply, so advances for goods are not taxed on receipt. This relief is for goods only; advances for services such as cab hire, tours or hotel bookings are still taxed when received. | — | Since 15 Nov 2017 | Notif. 66/2017-CT dated 15.11.2017 under s.148 (supersedes Notif. 40/2017-CT dated 13.10.2017) Checked against the textGST Council - Notif. 66/2017-CT dated 15.11.2017GST Council - GST Flyers Chapter 6, 'GST on advances received for future supplies' |
| Cab hire · GSTSmall operators with inter-state services need not registerA business supplying services across states need not register if its all-India turnover is up to ₹20 lakh a year (₹10 lakh in special category states). | — | Since 13 Oct 2017 | 10/2017-Integrated Tax Matched across published copiesNotification 10/2017-Integrated Tax (GSTGyaan) |
| SEZ, exports & imported services · GSTAny registered person may export or supply an SEZ under a yearly LUTAll registered persons may furnish a Letter of Undertaking instead of a bond, except those prosecuted under the CGST or IGST Act or the earlier laws in a case where the tax evaded exceeds ₹250 lakh. The LUT is given on letterhead, in duplicate, for a financial year, in the annexure to FORM GST RFD-11, signed by the proprietor, working partner, managing director, company secretary or an authorised person; the same applies to zero-rated supplies to SEZ units and developers. | — | Since 4 Oct 2017 | Notification 37/2017-CT dated 04.10.2017 (under rule 96A(5); supersedes 16/2017-CT), paras (i) to (iii) and 2; Circular 8/8/2017-GST Checked against the textGST Council - Notification 37/2017-CT dated 04.10.2017 (LUT conditions)CBIC Circular 8/8/2017-GST dated 04.10.2017 (bond / LUT) |
| SEZ, exports & imported services · GSTExport and SEZ invoice endorsementAn invoice for an export or for a supply to an SEZ unit or developer for authorised operations must carry 'SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX' or the same words ending 'UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX'. It must show the recipient's name and address, the delivery address and the country of destination.Our reading: The proviso is written for exports, but the endorsement it prescribes names supplies to SEZ units, so we read it as applying to them too. | — | Since 27 Jul 2017 | Proviso to rule 46 substituted by Notif. 17/2017-CT dated 27.07.2017 (in force on publication) Checked against the textGST Council - Notif. 17/2017-CT dated 27.07.2017CBIC tax information portal - CGST Rules rule 46 (with amendment notes) |
| Cab hire · GSTCab hire where the customer pays for fuel separatelyIf fuel is not part of your price, the 5% entries do not apply. The trip or rental falls in the general entries at 18% with full credit.Credit (ITC): Full credit. | 18%Code 996412 / 996601 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 8(vii), 10(ii) (later 10(iii)) Checked against the textNotification 11/2017-CT(Rate) |
| Cab hire · GSTToll paid at a toll plaza carries no GSTAccess to a road or bridge on payment of toll is exempt, so the toll plaza charges no GST and there is no credit to claim on it. | ExemptCode 996742 | Since 1 Jul 2017 | 12/2017-CT(Rate) entry 23 Checked against the textNotification 12/2017-CT(Rate) |
| Cab hire · GSTPaid parking at private lots: 18%Parking falls under supporting services in transport at 18%. Parking run by a municipality itself as one of its functions is exempt.Credit (ITC): On the 18% option, claimable for business parking billed in your GSTIN. On the 5% option, a cost. | 18%Code 996743 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 11 (heading 9967); 12/2017-CT(Rate) entry 4 Checked against the textNotification 11/2017-CT(Rate)Notification 12/2017-CT(Rate) |
| Cab hire · GSTTolls and parking you recover from the customer are part of the GST valueWhat you charge the customer for tolls, parking and permits for your own vehicle goes into the value of the trip and carries the trip's GST rate. It stays out only if you are the customer's pure agent under Rule 33: under a contract with the customer and on its authority, with no title to what you paid for and no use of it for your own interest, billed at actual cost on a separate line.Our reading: No CBIC circular deals with tolls on cab bills as such. The nearest is Circular 266/12/2026: for vehicle leasing, recoveries of road tax, insurance and FASTag charges are part of the lease value. An advance ruling, which binds only the applicant, held tolls to be part of the value: Tamil Nadu AAR 24/AAR/2022, for a company renting buses and cars with drivers for employee transport. | Trip's rate | Since 1 Jul 2017 | CGST Act s.15(2)(a), (c); CGST Rules, Rule 33 Checked against the textCGST Act s.15 (CBIC)CGST Rules, Rule 33 (CBIC)Tamil Nadu AAR 24/AAR/2022, NTL India (GST Council)Circular 266/12/2026-GST, para 4 (CBIC) |
| Cab hire · GSTPlace of supply for a tripFor a GST-registered customer, the place of supply is the customer's registered location. For anyone else, it is where the passenger gets in for a continuous journey. A return trip counts as a separate journey. | — | Since 1 Jul 2017 | IGST Act s.12(9) Checked against the textIGST Act s.12 (CBIC) |
| Cab hire · GSTPlace of supply for renting a vehicleFor a GST-registered customer, the customer's location. For anyone else, the customer's address on your records, or your own location if you have none. | — | Since 1 Jul 2017 | IGST Act s.12(2) Checked against the textIGST Act s.12 (CBIC) |
| Buses & autos · GSTAC buses (stage or contract carriage) and radio taxisTransport by AC contract carriage (other than a motorcab), AC stage carriage or radio taxi is taxed at 5%, with no credit on goods or services used.Credit (ITC): None.Our reading: From 13 Oct 2017 an AC bus or radio taxi with fuel in the price also fits the cab-hire entry with its 12% (now 18%) option. The notification does not say which entry wins, so take advice before using the higher option for these. | 5%Code 996413 / 996422 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 8(ii) Checked against the textNotification 11/2017-CT(Rate)Notification 31/2017-CT(Rate) |
| Buses & autos · GSTHiring out buses to a State Transport UndertakingGiving a vehicle for more than 12 passengers on hire to a State Transport Undertaking is exempt. | ExemptCode 996601 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 22(a) Checked against the textNotification 12/2017-CT(Rate) |
| Buses & autos · GSTTransport of students and staff for a schoolTransporting students, teachers and staff, supplied to a school (pre-school to higher secondary), is exempt. Colleges are not covered, and the bill must be to the school, not to parents. | Exempt | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 66(b)(i) Checked against the textNotification 12/2017-CT(Rate) |
| Hotels · GSTRooms booked through an online platformWhen a room is booked through an e-commerce operator and the owner does not need GST registration, the platform pays the GST. Hotels that must register pay their own. | Room rateCode 996311 | Since 1 Jul 2017 | CGST Act s.9(5); 17/2017-CT(Rate) item (ii) Checked against the textNotification 17/2017-CT(Rate) |
| Events · GSTEvent management, and hall hire without foodOrganising events, conventions and exhibitions, and renting a hall without food, are taxed at 18% with full credit. No change found since 2017.Credit (ITC): Full credit. | 18%Code 998596 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 23 (support services) and S.No. 16 (renting of premises) Checked against the textNotification 11/2017-CT(Rate) |
| Events · GSTCircus, classical and folk dance, theatre: 18%Tickets above the exemption limit for circus, Indian classical or folk dance, theatre and drama are taxed at 18%. | 18%Code 999621 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 34(i) Checked against the textNotification 11/2017-CT(Rate) |
| Flights & helicopters · GSTFlight tickets, economy classEconomy-class air travel is taxed at 5%. The September 2025 changes left it alone.Credit (ITC): The airline may take credit on services it buys, not on goods.For a cab operator: An airport pickup or drop is your own cab service at 5% or 18%. It is not part of the air ticket. | 5%Code 996425 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 8(iii) Checked against the textNotification 11/2017-CT(Rate) |
| Flights & helicopters · GSTUDAN regional-connectivity flightsTickets for flights to or from a Regional Connectivity Scheme airport are taxed at 5%. The fares were never exempt; only the government's support payment to the airline was. | 5%Code 996425 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 8(iv); 12/2017-CT(Rate) S.No. 16 Checked against the textNotification 11/2017-CT(Rate)Notification 12/2017-CT(Rate) |
| Flights & helicopters · GSTHelicopter charterHiring a whole helicopter is taxed at 18%. The 2024 clarification confirmed that charters stay at 18%. | 18%Code 996603 | Since 1 Jul 2017 | Circular 234/28/2024-GST, para 5 Checked against the textCircular 234/28/2024-GST |
| Flights & helicopters · GSTAir-ticket agents: GST on a fixed share of the fareAn air-ticket agent can pay 18% GST on 5% of the basic fare for domestic tickets, or 10% for international tickets, instead of on its actual commission. That works out to 0.9% or 1.8% of the basic fare.For a cab operator: When you book a ticket for a customer, you charge GST only on your own fee. The fare passes through. | 18% on 5% / 10% of fareCode 998551 | Since 1 Jul 2017 | CGST Rules, Rule 32(3) Matched across published copiesRule 32 text (TaxHeal) |
| Trains & metro · GSTTrain tickets, AC and first classRail travel in first class or any air-conditioned coach is taxed at 5%. | 5%Code 996421 | Since 1 Jul 2017 | 11/2017-CT(Rate) S.No. 8(i) Checked against the textNotification 11/2017-CT(Rate) |
| Trains & metro · GSTTrain tickets, sleeper and second classRail travel in any class other than first class or AC is exempt. | ExemptCode 996421 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 17(a) Checked against the textNotification 12/2017-CT(Rate) |
| Trains & metro · GSTMetro, monorail and tramTravel by metro, monorail or tramway is exempt. | ExemptCode 996411 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 17(b) Checked against the textNotification 12/2017-CT(Rate) |
| Ships, ferries & ropeways · GSTFerries and inland waterwaysPassenger transport on inland waterways is exempt, and so is public transport by boat or ship between places in India, unless it is mainly for tourism. | ExemptCode 996415 / 996424 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 17(c), (d) Checked against the textNotification 12/2017-CT(Rate) |
| Ships, ferries & ropeways · GSTCoastal and sea trips mainly for tourismTrips by vessel between places in India that are mainly for tourism are outside the public-transport exemption and have no lower rate of their own, so 18% applies. The tourism condition is not attached to inland waterways.Our reading: No notification names cruises. We read the two entries together. On the text, a river or backwater trip carrying passengers on an inland waterway stays exempt even for tourists. A cruise sold as part of a tour package, or bundled with stay and meals, can be classified differently. | 18%Code 996424 | Since 1 Jul 2017 | 12/2017-CT(Rate) S.No. 17(d); 11/2017-CT(Rate) S.No. 8(vii) Checked against the textNotification 12/2017-CT(Rate)Notification 11/2017-CT(Rate) |
| TDS · TDSWhen TDS is deposited and reportedDeposit TDS by the 7th of the next month (30 April for March). File the quarterly return by 31 July, 31 October, 31 January and 31 May. Give certificates within 15 days of the return due date. | — | Since 1 Jul 2017 | 1961 Rules: Rules 30, 31A; Income-tax Rules 2026 Matched across published copiesTDS/TCS calendar 2026-27 (TDSMAN) |
| GST returns · GSTCredit for 2017-18 to 2020-21 saved if claimed by 30 Nov 2021For invoices of 2017-18 to 2020-21, credit taken in any GSTR-3B filed up to 30 November 2021 is valid even if it missed the normal deadline. The Finance (No. 2) Act 2024 added this with effect from 1 July 2017, and CBIC told officers to apply it to pending notices and appeals. Tax already paid or credit already reversed is not refunded. | — | Since 1 Jul 2017 | CGST Act s.16(5), (6) (Finance (No. 2) Act 2024 s.118); Circular 237/31/2024-GST Checked against the textCircular 237/31/2024-GST (CBIC) |
| GST returns · GSTInterest on GST paid late: 18% a yearTax paid after its due date carries interest at 18% a year on the unpaid amount, from the day after the due date until it is paid. COVID relief in 2020 (Notification 31/2020-CT and later ones) lowered or waived it for some periods. | 18% p.a. | Since 1 Jul 2017 | CGST Act s.50(1)-(2); Notif. 13/2017-CT dated 28-06-2017 (s.50(1): 18%); CGST Rules r.88B(2) Checked against the textNotification 13/2017-Central Tax, 28-06-2017 - interest rates (GST Council copy)Notification 14/2022-Central Tax, 05-07-2022 - Rule 88B (GST Council copy) |
| GST returns · GSTLate return: interest only on the part of tax paid in cashWhen a return is filed after its due date, interest on the tax for the supplies declared in it is charged only on the part paid from the electronic cash ledger, not on the part set off from input tax credit. This relief does not apply if the return is filed after proceedings under section 73 or 74 (or, since 1 Nov 2024, section 74A) have begun for that period. | 18% p.a. on the cash portion | Since 1 Jul 2017 | Proviso to CGST Act s.50(1), substituted by Finance Act 2021 s.112 with effect from 01-07-2017 (in force 01-06-2021, Notif. 16/2021-CT); r.88B(1) inserted by Notif. 14/2022-CT, deemed from 01-07-2017; 'or section 74A' added by Finance (No. 2) Act 2024 s.126 Checked against the textMemorandum explaining the Finance Bill 2021 - s.50(1) proviso (Ministry of Finance)Notification 16/2021-Central Tax, 01-06-2021 (GST Council copy)Notification 14/2022-Central Tax, 05-07-2022 - Rule 88B (GST Council copy)Notification 63/2020-Central Tax, 25-08-2020 (GST Council copy) |
| GST returns · GSTInterest on ITC wrongly availed AND utilised: 18%Interest is due on input tax credit that was wrongly availed and also utilised, at 18% a year from the date of utilisation until the credit is reversed or the tax paid. Credit counts as utilised only when the electronic credit ledger balance falls below the wrongly availed amount, so credit availed but never used attracts no interest under s.50(3). | 18% p.a. | Since 1 Jul 2017 | CGST Act s.50(3) substituted by Finance Act 2022 with effect from 01-07-2017 (in force 05-07-2022, Notif. 09/2022-CT); Notif. 13/2017-CT amended to 18% from 01-07-2017 by the Finance Act 2022; r.88B(3) (Notif. 14/2022-CT, deemed from 01-07-2017) Checked against the textMemorandum explaining the Finance Bill 2022 - s.50(3) and Notif. 13/2017-CT (Ministry of Finance)Notification 13/2017-Central Tax, 28-06-2017 - interest rates (GST Council copy)Notification 09/2022-Central Tax, 05-07-2022 (GST Council copy)Notification 14/2022-Central Tax, 05-07-2022 - Rule 88B (GST Council copy) |
| Invoices, credit & debit notes · GSTWhat a GST tax invoice must showA tax invoice must show the supplier's name, address and GSTIN; a consecutive serial number of up to 16 characters (letters, numbers, '-' and '/' only) that is unique for the financial year; the date; and the recipient's name, address and GSTIN or UIN if registered. It must also show the HSN/SAC code, description, quantity and unit (for goods), total value, taxable value after any discount or abatement, the rate and amount of each tax (CGST, SGST/UTGST, IGST, cess), the place of supply with the State name for inter-State supplies, the delivery address if different from the place of supply, and whether tax is payable on reverse charge. It must be signed or digitally signed by the supplier or an authorised person, except an electronic invoice from 31 Dec 2018.For a cab operator: On a cab bill to a company, the reverse-charge line matters: say 'Yes' when the company pays the GST under reverse charge. | — | Since 1 Jul 2017 | CGST Act s.31(1)-(2); CGST Rules rule 46(a)-(q), inserted by Notif. 10/2017-CT dated 28.06.2017, in force 01.07.2017 Checked against the textCBIC tax information portal - CGST Rules rule 46 (with amendment notes)GST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B)CBIC tax information portal - CGST Act s.31 (with amendment notes) |
| Invoices, credit & debit notes · GSTRecipient details on invoices to unregistered customersFor an unregistered recipient, the invoice must show the recipient's name and address and the delivery address with the State name and State code when the taxable value is ₹50,000 or more. Below ₹50,000 these details are needed only if the recipient asks for them. | — | Since 1 Jul 2017 | CGST Rules rule 46(e) and 46(f) Checked against the textCBIC tax information portal - CGST Rules rule 46 (with amendment notes)GST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B) |
| Invoices, credit & debit notes · GSTNumber of invoice copiesA tax invoice for services is made in duplicate, marked 'ORIGINAL FOR RECIPIENT' and 'DUPLICATE FOR SUPPLIER' (goods need triplicate, adding 'DUPLICATE FOR TRANSPORTER'). The serial numbers of invoices issued in each tax period are reported in GSTR-1. From 13 Dec 2019, an e-invoice prepared with an IRN does not need these copies. | — | Since 1 Jul 2017 | Rule 48(1)-(3) and 48(6); 48(6) inserted by Notif. 68/2019-CT dated 13.12.2019; 'or in FORM GSTR-1A, if any' added to 48(3) by Notif. 12/2024-CT dated 10.07.2024 Checked against the textCBIC tax information portal - CGST Rules rule 48GST Council - Notif. 68/2019-CT dated 13.12.2019 |
| Invoices, credit & debit notes · GSTA ticket can be the tax invoice for passenger transportA supplier of passenger transportation service may use a ticket in any form as the tax invoice, even if it is not serially numbered and does not show the passenger's address, as long as it has the other details required by rule 46. The same relaxation applies to that supplier's bills of supply, receipt, refund and payment vouchers, revised invoices and credit/debit notes.Our reading: The rules do not define 'passenger transportation service', so whether a cab rented with a driver, rather than sold per trip, can use a ticket as its invoice is not settled. | — | Since 1 Jul 2017 | Rule 54(4) and 54(5), CGST Rules (in force 01.07.2017 via Notif. 10/2017-CT) Checked against the textCBIC tax information portal - CGST Rules rule 54GST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B) |
| Invoices, credit & debit notes · GSTTime limit to issue a tax invoiceFor services, the tax invoice must be issued within 30 days from the date the service is supplied (45 days for insurers, banks and financial institutions including NBFCs). For goods, it must be issued before or at the time of removal or delivery.For a cab operator: Bill each trip or duty within 30 days of doing it. | — | Since 1 Jul 2017 | CGST Act s.31(1), 31(2); rule 47 Checked against the textCBIC tax information portal - CGST Act s.31 (with amendment notes)CBIC tax information portal - CGST Rules rule 47GST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B) |
| Invoices, credit & debit notes · GSTInvoices for continuous supply of servicesFor a continuous supply of services, issue the invoice on or before the payment due date if the contract fixes one; if it does not, before or when you receive payment; and if payment is tied to completing an event, on or before that event. If the contract ends before the service is complete, invoice the part supplied when the supply stops. | — | Since 1 Jul 2017 | CGST Act s.31(5), 31(6) ('continuous supply of services' is defined in s.2(33)) Checked against the textCBIC tax information portal - CGST Act s.31 (with amendment notes) |
| Invoices, credit & debit notes · GSTSupplies under ₹200 to unregistered customersIf a supply is worth less than ₹200, the recipient is unregistered and does not want an invoice, you need not issue a separate invoice, but you must issue one consolidated tax invoice for all such supplies at the close of each day. The same applies to bills of supply under ₹200. | — | Since 1 Jul 2017 | CGST Act s.31(3)(b) and proviso to s.31(3)(c); proviso to rule 46; first proviso to rule 49 Checked against the textCBIC tax information portal - CGST Act s.31 (with amendment notes)CBIC tax information portal - CGST Rules rule 46 (with amendment notes)CBIC tax information portal - CGST Rules rule 49 |
| Invoices, credit & debit notes · GSTBill of supply for exempt supplies and composition dealersA registered person supplying exempt goods or services, or paying tax under the composition scheme (s.10), issues a bill of supply instead of a tax invoice. It must show the supplier's name, address and GSTIN; a consecutive serial number (max 16 characters, unique for the year); date; the recipient's name, address and GSTIN/UIN if registered; HSN/SAC; description; value after discount or abatement; and a signature or digital signature (not needed on an electronic bill from 31 Dec 2018). | — | Since 1 Jul 2017 | CGST Act s.31(3)(c); rule 49 (signature proviso inserted by Notif. 74/2018-CT dated 31.12.2018) Checked against the textCBIC tax information portal - CGST Act s.31 (with amendment notes)CBIC tax information portal - CGST Rules rule 49GST Council - Notif. 74/2018-CT dated 31.12.2018 |
| Invoices, credit & debit notes · GSTRevised invoices after registration is grantedIf registration is granted from a date earlier than the date the certificate is issued, you may issue revised invoices for supplies made in between, within one month from the date the certificate is issued. A revised invoice must say 'Revised Invoice' prominently and show the supplier and recipient details, its own serial number and date, and the serial number and date of the original invoice; one consolidated revised invoice may cover all unregistered recipients (and, for inter-State supplies up to ₹2,50,000 each, one per State). | — | Since 1 Jul 2017 | CGST Act s.31(3)(a); rule 53(1) and 53(2) Checked against the textCBIC tax information portal - CGST Act s.31 (with amendment notes)CBIC tax information portal - CGST Rules rule 53 |
| Invoices, credit & debit notes · GSTGST on advances received for servicesFor services, GST is due at the earliest of the invoice date (if the invoice is issued within the 30-day limit) or the date you receive payment, so an advance received before the invoice is taxed when received, to the extent of the amount received. The date of receipt is the earlier of the date you enter it in your books or the date it is credited to your bank. If you receive up to ₹1,000 more than the invoiced amount, you may choose the date of the invoice you issue for that excess as its time of supply.For a cab operator: A booking advance for a trip carries GST in the month you receive it, not the month of the trip. | — | Since 1 Jul 2017 | CGST Act s.13(2)(a)-(c), proviso and Explanation; rule 47 Checked against the textCBIC tax information portal - CGST Act s.13 (with amendment notes)CBIC tax information portal - CGST Rules rule 47GST Council - GST Flyers Chapter 6, 'GST on advances received for future supplies' |
| Invoices, credit & debit notes · GSTReceipt voucher for an advanceWhen you receive an advance, issue a receipt voucher showing your name, address and GSTIN; a consecutive serial number (max 16 characters, unique for the year); date; the payer's name, address and GSTIN/UIN if registered; description; amount of the advance; rate and amount of each tax; place of supply with State name and code for inter-State supplies; whether tax is on reverse charge; and a signature or digital signature. If the tax rate cannot be determined when the advance is received, pay tax at 18%; if you cannot tell whether the supply will be intra-State or inter-State, treat it as inter-State (IGST). | — | Since 1 Jul 2017 | CGST Act s.31(3)(d); rule 50 with proviso Checked against the textCBIC tax information portal - CGST Act s.31 (with amendment notes)CBIC tax information portal - CGST Rules rule 50GST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B) |
| Invoices, credit & debit notes · GSTSeparate account of advancesEvery registered person must keep a separate account of advances received, advances paid and the adjustments made to them. | — | Since 1 Jul 2017 | Rule 56(3), CGST Rules Checked against the textCBIC tax information portal - CGST Rules rule 56GST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B) |
| Invoices, credit & debit notes · GSTReporting advances in GSTR-1 (Table 11)In GSTR-1, advances received in the month for which no invoice was issued in that same month go in Table 11A (11A(1) intra-State, 11A(2) inter-State), and the tax is added to your liability. When you later invoice against an advance received in an earlier month, report the adjustment in Table 11B (11B(1)/11B(2)) to reduce the tax already paid; Part II of Table 11 is for amending earlier entries. | — | Since 1 Jul 2017 | FORM GSTR-1 Table 11 and instruction 15, as notified by Notif. 10/2017-CT (in force 01.07.2017) Checked against the textGST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B)GST Council - GST Flyers Chapter 6, 'GST on advances received for future supplies' |
| Invoices, credit & debit notes · GSTAdvances in GSTR-3B are nettedGSTR-3B has no separate table for advances: the taxable value in Table 3.1 is invoices + debit notes - credit notes + advances received but not invoiced in the same month - advances adjusted against invoices. Advances and their adjustments are netted, not shown separately. | — | Since 1 Jul 2017 | FORM GSTR-3B Table 3.1, Instructions 1-2, as notified by Notif. 10/2017-CT Checked against the textGST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B) |
| Invoices, credit & debit notes · GSTRefund voucher when an advance is returnedIf you issued a receipt voucher for an advance but then no supply is made and no tax invoice is issued, you may give the payer a refund voucher. It must show your name, address and GSTIN; a consecutive serial number; date; the recipient's name, address and GSTIN/UIN if registered; the number and date of the receipt voucher; description; amount refunded; rate and amount of tax paid; whether reverse charge applies; and a signature or digital signature. If a tax invoice has already been issued, the correction is made by a credit note instead. | — | Since 1 Jul 2017 | CGST Act s.31(3)(e); rule 51; GST Council flyer Chapter 6 Checked against the textCBIC tax information portal - CGST Act s.31 (with amendment notes)CBIC tax information portal - CGST Rules rule 51GST Council - GST Flyers Chapter 6, 'GST on advances received for future supplies' |
| Invoices, credit & debit notes · GSTLate-payment interest, late fee or penalty charged to a customer is taxed with the billInterest, a late fee or a penalty that a supplier charges for delayed payment of its bill is part of the value of the supply. It is taxed at the same rate as the main supply, for example the cab-hire rate, and is not a separate exempt item. | Same rate as the principal supply | Since 1 Jul 2017 | CGST Act s.15(2)(d); Circular No. 178/10/2022-GST para 9; Circular No. 102/21/2019-GST para 5 (Case 1) Checked against the textCBIC Tax Information portal - CGST Act s.15 (page renders by JavaScript)CBIC Circular 178/10/2022-GST, 03-08-2022 (GST Council copy)CBIC Circular 102/21/2019-GST, 28-06-2019 (GST Council copy) |
| Invoices, credit & debit notes · GSTWhy late-payment interest on a cab bill is not exempt 'loan interest'Interest on deposits, loans or advances is exempt, and CBIC says penal interest charged by a separate lender for a late loan EMI is covered by that exemption. But where the seller itself charges penal interest for late payment of its own price, that interest is part of the value of the sale and taxable, however it is invoiced.Our reading: That a cab operator's interest on a late bill falls in CBIC's first case, where the seller itself charges the interest, is our reading. | — | Since 1 Jul 2017 | Notif. 12/2017-CT(Rate) Sl. No. 27(a) and para 2(zk); CBIC Circular No. 102/21/2019-GST dated 28-06-2019 Checked against the textNotification 12/2017-Central Tax (Rate), 28-06-2017 (GST Council copy)CBIC Circular 102/21/2019-GST, 28-06-2019 (GST Council copy) |
| Invoices, credit & debit notes · GSTA discount shown on the invoice is not taxedA discount given before or at the time of supply is left out of the taxable value if it is recorded in the invoice for that supply. GST is charged on the price after the discount. | — | Since 1 Jul 2017 | CGST Act s.15(3)(a) Checked against the textCBIC Tax Information portal - CGST Act s.15 (page renders by JavaScript)CBIC Circular 92/11/2019-GST, 07-03-2019 (GST Council copy) |
| Invoices, credit & debit notes · GSTDiscount after the supply (to 31 Oct 2026): pre-agreed, linked to invoices, ITC reversedA discount given after the supply reduced the taxable value only if it was set by an agreement made at or before the supply, was specifically linked to the relevant invoices, and the buyer reversed the input tax credit attributable to it on the basis of the supplier's document. If any condition failed, GST stayed on the full invoice value. | — | 1 Jul 2017 – 31 Oct 2026 | CGST Act s.15(3)(b) as enacted Checked against the textCBIC Tax Information portal - CGST Act s.15 (page renders by JavaScript)CBIC Circular 212/6/2024-GST, 26-06-2024 (GST Council copy)CBIC Circular 92/11/2019-GST, 07-03-2019 (GST Council copy)Finance Bill 2026 as introduced, clauses 83, 137-138 and notes on clauses (Ministry of Finance) |
| Invoices, credit & debit notes · GST'INPUT TAX CREDIT NOT ADMISSIBLE' on demand-related notesAn invoice or debit note issued for tax payable under section 74, 129 or 130 must prominently carry the words 'INPUT TAX CREDIT NOT ADMISSIBLE'. | — | Since 1 Jul 2017 | Rule 53(3) Checked against the textCBIC tax information portal - CGST Rules rule 53GST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B) |
| Invoices, credit & debit notes · GSTNo deadline for a debit noteA debit note is declared in the return for the month in which it is issued; section 34 sets no outer time limit for issuing or declaring it. | — | Since 1 Jul 2017 | CGST Act s.34(4) Checked against the textCBIC tax information portal - CGST Act s.34 (with amendment notes) |
| Invoices, credit & debit notes · GSTReporting credit and debit notes in GSTR-1Credit and debit notes are reported in GSTR-1 Table 9B with the original invoice details, and changes to earlier notes in Table 9C. Notes that adjust small B2C supplies are netted into Table 7 instead. | — | Since 1 Jul 2017 | FORM GSTR-1 Tables 7, 9B, 9C and instructions 12-13 (Notif. 10/2017-CT) Checked against the textGST Council - Notif. 10/2017-CT dated 28.06.2017 (CGST Second Amendment Rules; rules 27 onwards, forms GSTR-1/3B) |
| Invoices, credit & debit notes · GSTPayment voucher for reverse-charge paymentsA registered person paying tax under reverse charge must issue a payment voucher when it pays the supplier. It must show the supplier's name, address and GSTIN if registered; a consecutive serial number; date; your name, address and GSTIN; description; amount paid; rate and amount of tax payable; place of supply with State name and code for inter-State supplies; and a signature or digital signature. | — | Since 1 Jul 2017 | CGST Act s.31(3)(g); rule 52 Checked against the textCBIC tax information portal - CGST Act s.31 (with amendment notes)CBIC tax information portal - CGST Rules rule 52 |
| SEZ, exports & imported services · GSTA supply to an SEZ unit or developer is inter-State, even inside the same StateAny supply of goods or services to or by an SEZ developer or SEZ unit is treated as a supply in the course of inter-State trade, so IGST applies even when the supplier and the SEZ are in the same State. The Act also says that intra-State supply of services does not include services supplied to or by an SEZ developer or unit. | — | Since 1 Jul 2017 | IGST Act s.7(5)(b); s.8(2) proviso Checked against the textCBIC tax portal - IGST Act s.7CBIC tax portal - IGST Act s.8 |
| SEZ, exports & imported services · GSTHotel rooms, conferences and banquets for an SEZ: IGST, and zero-rated only for authorised operationsCBIC clarified that short-term accommodation, conferencing and banqueting supplied to an SEZ developer or unit are inter-State supplies, because s.7(5)(b) is the specific rule and prevails over the hotel place-of-supply rule. Event management, hotel and accommodation services get zero-rating only if the SEZ received them for its authorised operations, as endorsed by the Zone's specified officer, subject to s.17(5) of the CGST Act. | — | Since 1 Jul 2017 | CBIC Circular 48/22/2018-GST dated 14.06.2018, issues 1 and 2 Checked against the textCBIC Circular 48/22/2018-GST dated 14.06.2018 |
| SEZ, exports & imported services · GSTCab hire for an SEZ unit's staff: zero-rated only if endorsed as authorised operationsNo CBIC circular or notification says whether cab hire or employee transport for an SEZ unit is 'for authorised operations'. What decides it is the endorsement by the Zone's specified officer, which follows the unit's approved authorised operations under the SEZ Act.Our reading: Treating the endorsement as the deciding test is our reading. The one advance ruling on car hire to an SEZ (Tamil Nadu, New Pandian Travels, 2021) did not look at authorised operations; it held only that credit on the cars was blocked. | — | Since 1 Jul 2017 | IGST Act s.16(1)(b); CGST Rules rule 89(1) proviso; Circular 48/22/2018-GST; TN AAR Order 43/AAR/2021 dated 30.11.2021 Checked against the textTamil Nadu AAR Order 43/AAR/2021 dated 30.11.2021, New Pandian Travels (GST Council copy)CBIC Circular 48/22/2018-GST dated 14.06.2018CBIC tax portal - CGST Rules rule 89 (current text, amendment notes) |
| SEZ, exports & imported services · GSTAn LUT or bond must be in place before supplying an SEZ without IGSTThe bond/LUT requirement of rule 96A(1) applies, with the necessary changes, to zero-rated supplies to an SEZ developer or unit without payment of IGST, so the LUT must be filed before the supply. CBIC clarified that LUT supplies of services to an SEZ are allowed whether the SEZ pays in rupees or in foreign exchange, as long as RBI guidelines are followed. | — | Since 1 Jul 2017 | CGST Rules rule 96A(6); Notification 37/2017-CT para 2; Circular 8/8/2017-GST paras 2(e) and 2(k) Checked against the textCBIC tax portal - CGST Rules rule 96A (current text, amendment notes)GST Council - Notification 37/2017-CT dated 04.10.2017 (LUT conditions)CBIC Circular 8/8/2017-GST dated 04.10.2017 (bond / LUT) |
| SEZ, exports & imported services · GSTSEZ refunds need the Zone officer's endorsement and proof of the SEZ's paymentFor supplies to an SEZ, a supplier of services files the refund application (FORM GST RFD-01) with evidence, endorsed by the specified officer of the Zone, that the services were received for authorised operations. The application must include a statement of invoice numbers and dates, that endorsement, and details and proof of the SEZ recipient's payment to the supplier for authorised operations. | — | Since 1 Jul 2017 | CGST Rules rule 89(1) proviso, clause (b); rule 89(2)(e) Checked against the textCBIC tax portal - CGST Rules rule 89 (current text, amendment notes)GST Council - Notification 10/2017-CT dated 28.06.2017 (rules incl. rule 89; FORMS GSTR-1 and GSTR-3B) |
| SEZ, exports & imported services · GSTReport SEZ supplies in GSTR-1 Table 6B and GSTR-3B Table 3.1(b)Zero-rated supplies go in GSTR-1 Table 6 'Zero rated supplies and Deemed Exports': 6A Exports, 6B 'Supplies made to SEZ unit or SEZ Developer', 6C Deemed exports. In GSTR-3B they go in Table 3.1(b) 'Outward taxable supplies (zero rated)', which the portal fills from GSTR-1 Tables 6A, 6B and 9. | — | Since 1 Jul 2017 | FORM GSTR-1 Table 6 and FORM GSTR-3B Table 3.1(b), as notified by Notification 10/2017-CT; GSTN advisory on auto-population of GSTR-3B Checked against the textGST Council - Notification 10/2017-CT dated 28.06.2017 (rules incl. rule 89; FORMS GSTR-1 and GSTR-3B)GSTN advisory - auto-population of GSTR-3B from GSTR-1 and GSTR-2B |
| SEZ, exports & imported services · GSTRefund for export of services needs invoices with BRC or FIRCA refund claim on account of export of services must include a statement of invoice numbers and dates together with the relevant Bank Realisation Certificates or Foreign Inward Remittance Certificates. | — | Since 1 Jul 2017 | CGST Rules rule 89(2)(c) Checked against the textCBIC tax portal - CGST Rules rule 89 (current text, amendment notes)GST Council - Notification 10/2017-CT dated 28.06.2017 (rules incl. rule 89; FORMS GSTR-1 and GSTR-3B) |
| SEZ, exports & imported services · GSTCross-border place of supply: the default is the recipient's locationSection 13 decides the place of supply when the supplier or the recipient is located outside India. Unless a specific rule in s.13(3) to (13) applies, the place of supply is the recipient's location; if that is not available in the ordinary course of business, it is the supplier's location. | — | Since 1 Jul 2017 | IGST Act s.13(1), (2) Checked against the textCBIC tax portal - IGST Act s.13 (current text, amendment notes) |
| SEZ, exports & imported services · GSTServices needing the customer's presence: place where performedFor services supplied to an individual (or a person acting for the recipient) that require that person's physical presence with the supplier, the place of supply is where the services are actually performed. If such a service is supplied at more than one location including one in India, the place of supply is the location in India (s.13(6)). | — | Since 1 Jul 2017 | IGST Act s.13(3)(b), s.13(6) Checked against the textCBIC tax portal - IGST Act s.13 (current text, amendment notes) |
| SEZ, exports & imported services · GSTHotel stays: the place of supply is where the hotel isServices directly in relation to immovable property, including accommodation in a hotel, inn, guest house, club or campsite, are supplied where the property is; this rule (s.13(4)) applies when the supplier or the customer is abroad. So a room in an Indian hotel sold to a foreign guest or a foreign tour operator has its place of supply in India and is not an export, and a hotel abroad that you buy from directly is supplied abroad. When an Indian business sells a stay abroad to a customer in India, section 12(3) puts the place of supply at the customer's location instead. | — | Since 1 Jul 2017 | IGST Act s.13(4) Checked against the textCBIC tax portal - IGST Act s.13 (current text, amendment notes) |
| SEZ, exports & imported services · GSTEvents and conferences: the place where heldAdmission to, or organisation of, a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar event, and ancillary services, are supplied where the event is actually held. An event in India organised for a foreign client is therefore not an export. | — | Since 1 Jul 2017 | IGST Act s.13(5) Checked against the textCBIC tax portal - IGST Act s.13 (current text, amendment notes) |
| SEZ, exports & imported services · GSTVehicle hire up to one month: the supplier's locationHiring of means of transport (including yachts, but not aircraft or vessels) for up to one month is supplied at the supplier's location. A cab rented out by an Indian operator to a foreign customer for a trip or a few weeks therefore has its place of supply in India. | — | Since 1 Jul 2017 | IGST Act s.13(8)(c) Checked against the textCBIC tax portal - IGST Act s.13 (current text, amendment notes) |
| SEZ, exports & imported services · GSTPassenger transport: the place where the passenger boardsThe place of supply of passenger transportation services is where the passenger embarks on the conveyance for a continuous journey. A cab trip starting in India for a foreign tourist therefore has its place of supply in India. | — | Since 1 Jul 2017 | IGST Act s.13(10) Checked against the textCBIC tax portal - IGST Act s.13 (current text, amendment notes) |
| SEZ, exports & imported services · GSTCab trips, hotel stays and events in India sold to foreigners are not exportsA cab trip or cab hire (s.13(10) or s.13(8)(c)), a hotel stay (s.13(4)) or an event (s.13(5)) in India sold to a foreign tourist or a foreign company has its place of supply in India, so condition (iii) of s.2(6) fails even if payment comes in foreign exchange. Charge GST as on a domestic supply; an LUT does not help. | — | Since 1 Jul 2017 | IGST Act s.2(6)(iii) read with s.13(4), (5), (8)(c) and (10) Checked against the textCBIC tax portal - IGST Act s.2 (current text, amendment notes)CBIC tax portal - IGST Act s.13 (current text, amendment notes) |
| SEZ, exports & imported services · GSTA tour inside India sold to a foreign tourist: place of supply in India (our reading)The Act has no rule written for tour operators. A tour needs the tourist's physical presence, which points to s.13(3)(b) (where performed) and, for a tour partly in India, to s.13(6) (the location in India), so the tour is not an export; the 2022 exemption for the foreign part of a tour (S.No. 54A / 52A) is drafted on that footing and leaves the India portion taxable.Our reading: The Act has no place-of-supply rule written for tour operators, so this is our reading of section 13(3)(b) and 13(6); no CBIC circular states it. | — | Since 1 Jul 2017 | IGST Act s.13(2), (3)(b), (6); Notification 9/2017-IT(Rate) S.No. 54A Checked against the textCBIC tax portal - IGST Act s.13 (current text, amendment notes)CBIC - Notification 04/2022-IT(Rate) dated 13.07.2022 |
| Tour operators · GSTTours wholly outside India for foreign tourists: exemptServices provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India are exempt from IGST (Nil). The entry covers only foreign tourists; it does not exempt a foreign tour sold to an Indian resident. | Nil | Since 1 Jul 2017 | Notification 9/2017-IT(Rate) S.No. 54 (Heading 9985) Checked against the textCBIC - Notification 9/2017-IT(Rate) dated 28.06.2017 (as issued)CBIC - Notification 04/2022-IT(Rate) dated 13.07.2022 |
| SEZ, exports & imported services · GSTWho is an intermediary: CBIC's testsAn intermediary is a broker, agent or other person who arranges or facilitates a supply between two or more persons, but not one who supplies on his own account (s.2(13)). CBIC Circular 159/15/2021-GST says this needs at least three parties and two distinct supplies (the main supply and the arranging service); a person who supplies the main service fully or partly on a principal-to-principal basis, or a sub-contractor, is not an intermediary, and each case turns on its facts and contract.Our reading: How this applies to travel is our reading: an agent or DMC that only books hotels or transport for a foreign tour operator on commission is an intermediary; one that buys the services and sells its own package at its own price is not. | — | Since 1 Jul 2017 | IGST Act s.2(13); CBIC Circular 159/15/2021-GST dated 20.09.2021 Checked against the textCBIC tax portal - IGST Act s.2 (current text, amendment notes)CBIC Circular 159/15/2021-GST dated 20.09.2021 (intermediary) |
| SEZ, exports & imported services · GSTImport of services: the Indian recipient pays IGST under reverse chargeImport of services means the supplier is outside India, the recipient is in India and the place of supply is in India (s.2(11)); it is an inter-State supply (s.7(4)). Under s.5(3) and Notification 10/2017-IT(Rate) S.No. 1, IGST on any service supplied by a person in a non-taxable territory is paid by the recipient in the taxable territory under reverse charge, unless the recipient is a non-taxable online recipient. | — | Since 1 Jul 2017 | IGST Act s.2(11), s.5(3), s.7(4); Notification 10/2017-IT(Rate) S.No. 1 Checked against the textCBIC tax portal - IGST Act s.2 (current text, amendment notes)CBIC tax portal - IGST Act s.7CBIC - consolidated IGST Act as on 27.03.2020CBIC - Notification 10/2017-IT(Rate) dated 28.06.2017 (as issued) |
| SEZ, exports & imported services · GSTReverse-charge IGST on imported services is paid in cashThe electronic credit ledger can be used only to pay 'output tax' (CGST s.49(4)), and output tax excludes tax payable on reverse charge (IGST s.2(18); CGST s.2(82)). So IGST on imported services is paid in cash, and the credit can then be claimed if eligible. | — | Since 1 Jul 2017 | CGST Act s.49(4), s.2(82); IGST Act s.2(18), s.20 Checked against the textCBIC tax portal - IGST Act s.2 (current text, amendment notes)CBIC - consolidated CGST Act as on 28.09.2022CBIC - consolidated IGST Act as on 27.03.2020 |
| SEZ, exports & imported services · GSTReport import of services in GSTR-3B Tables 3.1(d) and 4(A)(2)Show the IGST payable on imported services in GSTR-3B Table 3.1(d) 'Inward supplies (liable to reverse charge)', and claim the credit, if eligible, in Table 4(A)(2) 'Import of services'. The portal does not auto-fill reverse-charge tax on imported services, so add it yourself. | — | Since 1 Jul 2017 | FORM GSTR-3B Tables 3.1(d) and 4(A)(2) (Notification 10/2017-CT); CBIC Circular 170/02/2022-GST; GSTN advisory on auto-population Checked against the textGST Council - Notification 10/2017-CT dated 28.06.2017 (rules incl. rule 89; FORMS GSTR-1 and GSTR-3B)CBIC Circular 170/02/2022-GST dated 06.07.2022 (GSTR-3B Table 4)GSTN advisory - auto-population of GSTR-3B from GSTR-1 and GSTR-2B |
| SEZ, exports & imported services · GSTImports exempt for non-business individuals, government and charitiesServices received from a provider abroad are exempt when received by the Government, a local authority, a governmental authority or an individual for any purpose other than business, by a registered charity, or by a person located outside India. A travel business importing services for its business cannot use this. | Nil | Since 1 Jul 2017 | Notification 9/2017-IT(Rate) S.No. 10 Checked against the textCBIC - Notification 9/2017-IT(Rate) dated 28.06.2017 (as issued) |
| SEZ, exports & imported services · GSTTime of supply for imports from a foreign associated enterpriseWhere the supplier is an associated enterprise located outside India, the time of supply is the earlier of the date of entry in your books and the date of payment. Other imports follow the general reverse-charge time of supply, which changed on 1 Nov 2024. | — | Since 1 Jul 2017 | CGST Act s.13(3) and its second proviso, applied to IGST by IGST Act s.20 Checked against the textCBIC - consolidated CGST Act as on 28.09.2022CBIC - consolidated IGST Act as on 27.03.2020 |
| SEZ, exports & imported services · GSTA hotel abroad booked by an Indian tour operator is not an importAccommodation in a hotel outside India is supplied where the hotel is (s.13(4)), so the place of supply is outside India and the purchase is not an 'import of services' under s.2(11)(iii). No IGST is payable on it under reverse charge. | — | Since 1 Jul 2017 | IGST Act s.2(11), s.13(4) Checked against the textCBIC tax portal - IGST Act s.2 (current text, amendment notes)CBIC tax portal - IGST Act s.13 (current text, amendment notes) |
| SEZ, exports & imported services · GSTA foreign software or booking-engine subscription: reverse charge for registered usersCloud services and software supplied over the internet are listed examples of 'online information and database access or retrieval services' (s.2(17)), whose place of supply is the recipient's location (s.13(12)). A registered Indian operator buying such a subscription from abroad has an import of services and pays IGST under reverse charge (10/2017-IT(Rate) S.No. 1). | — | Since 1 Jul 2017 | IGST Act s.2(16), s.2(17), s.13(12); Notification 10/2017-IT(Rate) S.No. 1 Checked against the textCBIC tax portal - IGST Act s.2 (current text, amendment notes)CBIC tax portal - IGST Act s.13 (current text, amendment notes)CBIC - Notification 10/2017-IT(Rate) dated 28.06.2017 (as issued) |
| SEZ, exports & imported services · GSTA foreign DMC's package or commission for an outbound tour: probably an importA foreign DMC's own ground package (transfers, guides, sightseeing) sold to an Indian tour operator has no specific place-of-supply rule, so the default s.13(2) points to the Indian recipient's location, which would make it an import with IGST under reverse charge; hotel or event charges billed separately are supplied abroad. From 30 Mar 2026 a foreign DMC's commission for merely arranging services also follows the default rule and is an import.Our reading: No CBIC circular or ruling covers a foreign DMC's supplies to Indian tour operators. Arguing that the place of supply is abroad because the tourists are there is possible but untested. | — | Since 1 Jul 2017 | IGST Act s.2(11), s.13(2), (3)(b), (4), (5), (10); s.13(8)(b) omitted w.e.f. 30.03.2026 Checked against the textCBIC tax portal - IGST Act s.2 (current text, amendment notes)CBIC tax portal - IGST Act s.13 (current text, amendment notes) |
Checked against the government text Official copy not yet online; matched across published copies The law is unclear; this is our reading
On a timeline
Each line is one rule; each bar is one period. Grey has ended, green applies today, amber starts later.
Who can claim GST credit
Input tax credit (ITC) is GST you paid on a purchase that you subtract from the GST you collect. Whether you get it depends on who you are and what you bought.
| Who | Buys | Can claim? | Condition |
|---|---|---|---|
| Cab operator on the 5% option | Cab or bus hire bought from another operator for your own customer | Yes, up to 5% | This is the one credit the 5% option allows. Since 20 Oct 2023 it is capped at 5% of the hire value: if the other operator charged 12% or 18%, the extra is your cost. From 13 Oct 2017 to 19 Oct 2023 there was no cap; before 13 Oct 2017 the 5% option allowed no credit at all. Electric-cab entries from 1 Nov 2026 have the same 5% cap.11/2017-CT(Rate) S.No. 8(vi), 10(i); 31/2017, 12/2023, 06/2026-CT(Rate) |
| Cab operator on the 5% option | Cars, servicing, tyres, insurance, software, office rent | No | The 5% option allows no credit except on hire bought from other operators.11/2017-CT(Rate) S.No. 8(vi), 10(i) |
| Cab operator on the 18% option | Cars and buses used to carry passengers | YesOur reading | The vehicle must be used to carry passengers in the business; a car kept for the owner's own use stays blocked. A 2019 West Bengal advance ruling refused this credit on cars given on monthly rental with driver, calling it renting, not passenger transport.CGST Act s.17(5)(a); WB AAR 08/WBAAR/2019-20 |
| Cab operator on the 18% option | Servicing, repairs and insurance of those vehicles, software, office rent | Yes | Used for the business. For servicing and insurance, the vehicle itself must qualify.CGST Act s.16, s.17(5)(ab) |
| Any operator | Diesel, petrol or CNG | No | These fuels are outside GST, so the bill carries no GST to claim.CGST Act s.9(2) |
| Any operator | Toll paid at a toll plaza | Nothing to claim | Access to a road or bridge on payment of toll is exempt from GST, so the toll receipt carries no GST.12/2017-CT(Rate) entry 23 |
| Cab operator on the 18% option | Paid parking at a private lot, mall or airport | Yes | Private parking carries 18% GST, which you can claim when it is for your business and the bill shows your GSTIN. On the 5% option it is a cost. Parking run by a municipality itself is exempt, so there is nothing to claim.11/2017-CT(Rate) S.No. 11 (heading 9967); 12/2017-CT(Rate) entry 4 |
| A company that is not in the travel trade | Cars of up to 13 seats hired with driver for staff or guests | No | Blocked. It is allowed only if a law makes the employer provide the transport, or the company uses the hire to supply the same kind of service or as part of a taxable composite or mixed supply. Example of the first: Tamil Nadu makes employers provide transport for women staff working between 8 pm and 6 am, and two Tamil Nadu advance rulings allowed credit for those trips only, from 28 May 2019.CGST Act s.17(5)(b)(i) and provisos; Circular 172/04/2022-GST; TN AAR 14/ARA/2023, 18/ARA/2026 |
| A company that is not in the travel trade | A bus or tempo traveller of more than 13 seats hired for business use | Usually yes | Vehicles of more than 13 seats are outside the blocked list since 1 Feb 2019, and advance rulings in Maharashtra, Gujarat and Haryana allowed this credit. The hire must be for the business. Where staff pay part of the cost, credit is limited to the employer's share.CGST Act s.16, s.17(5)(b)(i); Maharashtra AAR (Tata Motors, 2020); Gujarat AAR (Emcure, 2022); Haryana AAAR (YKK India, 2019) |
| Another cab operator buying from you | Your cab hire, to serve its own customer | Yes | It is in the same line of business, so it can claim the GST on your bill: in full if it is on the 18% option, and only up to 5% of the hire value if it is on the 5% option.CGST Act s.17(5)(b)(i) proviso; 11/2017-CT(Rate) S.No. 8(vi), 10(i); 12/2023-CT(Rate) |
| An event company | Cab hire used to deliver an event it bills for | Yes | Allowed when the hire is part of a taxable composite or mixed supply the company makes.CGST Act s.17(5)(b)(i) proviso |
| Tour operator on the 5% rate | Cab hire, hotel rooms and meals for its packages | No | The 5% tour-operator rate allows credit only on tour-operator service bought from another tour operator.11/2017-CT(Rate) S.No. 23(i), as amended by 1/2018-CT(Rate) |
| Tour operator on the 5% rate | A tour bought from another tour operator | Yes, since 25 Jan 2018 | Same-line credit, with no cap written in the entry. Before 25 Jan 2018 the 5% rate allowed no credit at all.1/2018-CT(Rate), S.No. 23(i) |
| Any employer | Holiday travel for staff (leave or home travel) | No | Travel benefits for employees on vacation are blocked, unless a law makes the employer provide them.CGST Act s.17(5)(b)(iii) |
| A business whose staff travel | Hotel rooms for business trips | Yes, in your state | The stay must be for work and the bill must carry your GSTIN for the hotel's state. A hotel always charges its own state's CGST and SGST, so a stay in a state where you have no GSTIN is usually not claimable. A 5% hotel's 'no credit' condition limits the hotel, not you. Meals on the bill stay blocked.CGST Act s.16, s.17(5)(b)(i); IGST Act s.12(3)(b); WB AAR 39/WBAAR/2018-19 (Storm Communications) |
| Hotel charging 5% (rooms up to ₹7,500) | Rooms bought from another hotel for its own guests | Yes, from 1 Nov 2026 | Capped at 5% of the value. Before 1 November 2026 a 5% hotel could take no credit at all.06/2026-CT(Rate) |
| Hotel charging 5% (rooms up to ₹7,500) | Linen, repairs, renovation, software and other costs | No | The 5% room rate allows no other credit.15/2025-CT(Rate) S.No. 7(i) |
| Any business | Meals or outdoor catering for staff or guests | No | Food and drink are blocked unless you sell the same kind of service (a caterer buying from a caterer) or a law makes you provide it.CGST Act s.17(5)(b)(i) |
| Restaurant charging 5% | Restaurant service bought from another restaurant (not at specified premises) | Yes, from 1 Nov 2026 | Only that same-line credit, with no cap written in the entry. Everything else stays without credit.06/2026-CT(Rate) |
| A business whose staff travel | Flight tickets for business trips | Yes | The ticket must carry the business's GSTIN and the trip must be for work, not a staff holiday.CGST Act s.16, s.17(5)(b)(iii) |
| A business whose staff travel | AC or first-class train tickets for business trips | Yes | The ticket must carry the business's GSTIN. Sleeper and second class carry no GST, so there is nothing to claim.CGST Act s.16 |
| A business | Event management for its conference, launch or dealer meet | Yes | The event must be for the business. Food and drink inside the bill can stay blocked.CGST Act s.16, s.17(5)(b)(i) |
Tolls, cancellations, interest and other charges: GST or not?
Most extra lines on a bill take the same GST rate as the trip. The exceptions are below: a discount on the invoice, a fine for a bounced cheque, penalties that only make good a loss, and costs you pay purely as the customer’s agent.
| Charge | GST? | Why |
|---|---|---|
| Any incidental expense you charge the customer | Yes, at the trip's rateOur reading | The law puts 'incidental expenses … charged by the supplier to the recipient' and any amount charged for anything done in respect of the supply into the value of supply. So an extra that is part of the trip takes the trip's rate, unless it is a genuine pure-agent expense (last row). A separate service you sell at its own price follows its own rate.CGST Act s.15(2)(c) |
| Toll charges you recover from the customer | Usually yes, at the trip's rateOur reading | Your vehicle uses the road, so the toll is a cost of doing your trip, and incidental expenses you charge the customer are part of the GST value. In 2022 the Tamil Nadu advance ruling authority held this for a company renting buses and cars with drivers (NTL India), and CBIC's Circular 266/12/2026 says the same of FASTag charges recovered on a vehicle lease. Tolls stay out only if you are genuinely the customer's pure agent (see the last row), which is hard to show for your own vehicle.CGST Act s.15(2)(a), (c); Rule 33; TN AAR 24/AAR/2022 (NTL India); Circular 266/12/2026-GST para 4 |
| Parking charges you recover from the customer | Usually yes, at the trip's rateOur reading | Same reasoning as tolls: parking your own vehicle is part of your cost of the trip.CGST Act s.15(2)(a), (c); Rule 33 |
| State or interstate permit tax, border or entry tax | Yes, at the trip's rate | A tax or fee under another law that you charge separately is included in the value on which GST is worked out.CGST Act s.15(2)(a) |
| Driver allowance, night charges, extra km, extra hours, waiting | Yes, at the trip's rate | They are part of the price of the same trip.CGST Act s.15(1), 15(2)(c) |
| Driver's food and stay recovered from the customer | Usually yes, at the trip's rateOur reading | Part of your cost of the trip, unless every pure-agent condition is met.CGST Act s.15(2)(c); Rule 33 |
| Fuel surcharge or fuel price adjustment | Yes, at the trip's rate | It is part of the price, even though fuel itself is outside GST.CGST Act s.15(1) |
| Cancellation charges | Yes, at the trip's rate | CBIC treats a cancellation charge, or the part of an advance or deposit you keep, as part of the same service, taxed at its rate. If the main service is exempt, so is the charge.Circular 178/10/2022-GST paras 7.1.6, 11 |
| Advance received before the trip | Yes, in the month you receive it | For services, GST is due on the earlier of the invoice (if issued within 30 days of the service) and the payment, so an advance carries GST when it arrives. Issue a receipt voucher; if the trip never happens, a refund voucher reverses it.CGST Act s.13(2), s.31(3)(d), (e); rules 50, 51 |
| Interest or late fee you charge for late payment | Yes, at the trip's rate | Interest, a late fee or a penalty for late payment of your bill is part of its value, so it takes the trip's rate. CBIC calls it an ancillary supply that goes with the main one.CGST Act s.15(2)(d); Circular 178/10/2022-GST para 9 |
| Charge for a bounced cheque | No GST | A fine for a dishonoured cheque is not payment for any service, so it carries no GST.Circular 178/10/2022-GST para 7.3 |
| Penalty a customer deducts for a late cab | No GST on it for the customerOur reading | CBIC treats such penalties as compensation, not payment for a supply, so the customer charges no GST on them. Whether you can reduce your own bill by a credit note is not settled.Circular 178/10/2022-GST paras 7.1.3-7.1.4; CGST Act s.34(1) |
| Discount shown on the invoice | No GST on the discount | GST is charged on the price after a discount shown on the invoice itself.CGST Act s.15(3)(a) |
| Discount given later by credit note | Only with a GST credit note | A later discount cuts your GST only through a GST credit note, and only once the customer has reversed the matching credit. Until 31 October 2026 the discount also had to be agreed before the supply and linked to the invoices. A commercial credit note without GST is allowed, but it does not cut your GST.CGST Act s.15(3)(b), s.34(2); 03/2026-CT; Circulars 92/11/2019, 251/08/2025 |
| An expense you pay as the customer's pure agent | Not taxable if every condition is met | Under a contract to act as the customer's pure agent, you paid it on the customer's authority, you hold no title to what you bought and do not use it for your own interest, it is in addition to your own service, and you bill it at actual cost on a separate line. Example: entry tickets bought for a guest on its instruction.CGST Rules, Rule 33 |
What courts and rulings have said
Judgments and advance rulings that explain a rule, including ones that pull in different directions. Weigh them by who gave them: a Supreme Court judgment binds every court in India; a High Court’s is followed by courts and tax officers in its State and is persuasive elsewhere; an advance ruling (AAR or AAAR) binds only the business that asked for it and its tax officer (section 103 of the CGST Act).
| Ruling | Question and answer | Weight |
|---|---|---|
| Supreme CourtBhandari Scrap Traders v. Union of India & OrsSupreme Court of India, 24 Jul 2026SLP(C) No. 23931/2026 with SLP(C) Nos. 24088/2026 and 24103/2026 | Is s.16(2)(c), which denies ITC when the supplier has not paid the tax to the Government, constitutional?Yes. Dismissing the dealers' special leave petitions, the Supreme Court fully agreed with the Gujarat High Court that there were no grounds to strike down or read down s.16(2)(c). It relied on the High Court's reasons for distinguishing the Delhi VAT cases, and added that under GST a buyer can re-avail reversed credit once the supplier pays.“the High Court was fully justified in holding that no grounds were made out to declare Section 16(2)(c) of the CGST Act as unconstitutional or read down the provisions thereof”CGST Act s.16(2)(c), s.41, ss.73-74; CGST Rules r.37ASC record of proceedings dated 24-07-2026 (PDF copy on caclubindia.com)Taxscan weekly round-up, 25-31 July 2026 (secondary)K&S newsletter citing 2026 LiveLaw (SC) 725 (secondary, seen in search results) | ClarifiesCourts and tax officers across India will treat it as the Supreme Court's view; it was given at the special-leave stage, but with reasons and an express affirmation.Reasoned order affirming the Gujarat High Court in Maruti Enterprise (2026), reported as 2026 LiveLaw (SC) 725. The Supreme Court reportedly also stayed the contrary Tripura High Court judgment (Sahil Enterprises). In tension with the Calcutta High Court's Suncraft Energy (2023) and Lokenath Construction (2024) rulings. |
| Supreme CourtThe State of Karnataka and another v. Taghar Vasudeva Ambrish and anotherSupreme Court of India, 4 Dec 2025Civil Appeal No. 7846 of 2023 with Civil Appeal No. 7847 of 2023; 2025 INSC 1505 | Is the owner's rent from leasing a residential building to a company that sub-lets it as a hostel to students and working women exempt as renting of a residential dwelling for use as residence?Yes, for 2019-2022: the building is a residential dwelling and was rented for use as a residence; the entry does not require the lessee itself to live there, and the occupants are sub-lessees. The 18-07-2022 amendment (no exemption when rented to a registered person) cannot be applied retrospectively. The State's appeals were dismissed.“Entry 13 of the Exemption Notification does not mandate that the lessee must use the residential dwelling as its own residence.”Notif. 9/2017-IT(Rate) S.No. 13 / Notif. 12/2017-CT(Rate) S.No. 12 (amended w.e.f. 18-07-2022 and 01-01-2023); Notif. 04/2024-CT(Rate) dated 12-07-2024 (S.No. 12 Explanation 2 and new S.No. 12A, w.e.f. 15-07-2024)Supreme Court judgment (sci.gov.in)Supreme Court record of proceedings, 18-02-2025 (case numbers)Notif. 04/2024-CT(Rate), Gazette copy (hosted by Taxo) | ClarifiesEveryone (Article 141 of the Constitution)Final. Later law narrows it: from 18 Jul 2022 the exemption does not apply when the dwelling is rented to a registered person, and from 15 Jul 2024 hostels and similar places moved to a separate exemption for stays of up to ₹20,000 per person a month for 90 days or more. |
| Supreme CourtAssistant Commissioner of State Tax, Ballygunge Charge & Ors v. Suncraft Energy Pvt Ltd & OrsSupreme Court of India, 14 Dec 2023SLP(C) Nos. 27827-27828/2023 (Diary No. 44241/2023) | Did the Supreme Court disturb the Calcutta High Court's Suncraft ruling?No. The State's special leave petitions were dismissed at the admission stage, so the High Court judgment stands. Reports say the Court referred to the facts and the small amount involved; the dismissal did not decide the law on s.16(2)(c).CGST Act s.16(2)(c)Supreme Court office report in another case, listing the Suncraft SLP as dismissed on 14-12-2023 (sci.gov.in)EY tax alert, Dec 2023 (secondary) | Turns on its factsOnly the parties.Final. Not a precedent on the law; the Supreme Court dealt with s.16(2)(c) on its merits later in Supreme Court of India, Bhandari Scrap Traders (2026).From published reports |
| High CourtMaruti Enterprise v. Union of India & Ors (batch, including Bhandari Scrap Traders, SCA 749/2025)Gujarat High Court, 1 May 2026R/Special Civil Application No. 18080 of 2023 and connected matters | Is s.16(2)(c) unconstitutional, or should it be read down to protect honest buyers whose suppliers did not pay the tax?Neither: the provision is valid and the court refused to read it down. GST differs from the Delhi VAT law in On Quest and Arise India because s.41 and Rule 37A let the buyer re-avail reversed credit once the supplier pays. It urged the Government to protect genuine buyers and to recover from defaulting suppliers.“Since we are not inclined to read down Section 16(2)(c) of the CGST Act, the question of declaring it ultra vires”CGST Act s.16(2)(c), s.41, s.155; CGST Rules r.37AGujarat HC judgment, appended to the SC order PDF (copy on caclubindia.com)SupremeToday report (secondary) | ClarifiesCourts and tax officers in Gujarat; affirmed by the Supreme Court.Affirmed by the Supreme Court on 24-07-2026 (Supreme Court of India, Bhandari Scrap Traders (2026)). Conflicts with Tripura High Court, Sahil Enterprises (2026) and, in approach, with Calcutta High Court, Suncraft Energy Pvt Ltd & Anr (2023). The Kerala (M. Trade Links 2024, Nahasshukoor 2023), Patna, MP, Madras and AP High Courts had also upheld the section, as listed in the judgments. |
| High CourtM/s Sahil Enterprises v. Union of India & OrsTripura High Court, 6 Jan 2026WP(C) No. 688 of 2022 | Is s.16(2)(c) valid, and can an honest buyer lose ITC because its supplier kept the GST it collected?The section is constitutional, but it must be read down to apply only where the deal is not bona fide, or is collusive or fraudulent. The court quashed a ₹1.12 crore demand and ordered the ITC allowed, because the buyer had paid the GST to the supplier and the department alleged no fraud (it used s.73, not s.74).“ought not to be interpreted to deny ITC to purchasers in a bona fide transaction like the petitioner”CGST Act s.16(2)(c), s.73, s.74LiveLaw Biz: Supreme Court stays the Tripura HC ruling (secondary)Tripura HC judgment, appended to the SC order PDF (copy on caclubindia.com) | Rulings differOnly the parties. Its operation was reported stayed, and as precedent it gives way to the Supreme Court's Bhandari Scrap Traders order of 24 Jul 2026.The Supreme Court reportedly stayed this judgment (LiveLaw Biz, 1 Sep 2026; order not seen), with the State's appeal pending. Conflicts with the Gujarat High Court in Maruti Enterprise (2026), which the Supreme Court affirmed. |
| High CourtLokenath Construction Pvt Ltd v. Tax/Revenue, Government of West Bengal & OrsCalcutta High Court, 2 May 2024MAT 2459 of 2023 with WPA 5222 of 2024 | Does Suncraft apply where the officer rejects CA certificates showing the suppliers paid their tax?Yes. The court set aside a notice and order demanding about ₹4.53 lakh of IGST credit under s.16(2)(c), because the officer ignored the invoices and CA certificates and never acted against the suppliers. It repeated the direction to proceed first against the supplier.“The decision in Suncraft Energy Private Limited applies with full force to the case on hand.”CGST Act s.16(2)(c); s.73Judgment text (Indian Kanoon) | Rulings differCourts and tax officers in West Bengal; persuasive elsewhere.Follows Calcutta High Court, Suncraft Energy Pvt Ltd & Anr (2023); the same tension with Gujarat High Court, Maruti Enterprise (2026) and Supreme Court of India, Bhandari Scrap Traders (2026) applies. |
| High CourtGobinda Construction v. Union of India & OrsPatna High Court, 8 Sep 2023CWJC No. 9108 of 2021 | Is the s.16(4) deadline for claiming ITC constitutional?Yes. ITC is a statutory benefit available only on the conditions in s.16, including the time limit in s.16(4), so refusing late claims does not violate Article 19(1)(g) or Article 300A.CGST Act s.16(4); s.16(5)Patna HC judgment text (copy hosted by LiveLaw)LiveLaw report (secondary)CAclubindia report on the SC notice (secondary) | ClarifiesCourts and tax officers in Bihar; persuasive elsewhere.The Supreme Court issued notice on 03-01-2024 in an SLP against it (Mrityunjay Kumar v. Union of India, SLP(C) 28270/2023); no final outcome found. For FY 2017-18 to 2020-21, s.16(5), inserted in 2024 (CBIC Circular 237/31/2024-GST), now saves ITC claimed in returns filed up to 30-11-2021. |
| High CourtSuncraft Energy Pvt Ltd & Anr v. Assistant Commissioner, State Tax, Ballygunge Charge & OrsCalcutta High Court, 2 Aug 2023MAT 1218 of 2023 (appeal from WPA 12153 of 2023) | Can the department make a buyer reverse ITC because the supplier did not report the invoices, without first acting against the supplier?No. The court set aside a ₹6.5 lakh demand for FY 2017-18 where the buyer had invoices and bank proof of paying the supplier, tax included. The department must first proceed against the supplier, and may turn to the buyer only in exceptional cases such as collusion, a missing supplier or a closed business, as in CBIC's 2018 press release.“the first respondent ought to have taken action against the fourth respondent the selling dealer”CGST Act s.16(2)(c); CBIC press releases of 04-05-2018 and 18-10-2018Judgment text (Indian Kanoon) | Rulings differCourts and tax officers in West Bengal; persuasive elsewhere.The State's SLP was dismissed on 14-12-2023 (Supreme Court of India, Suncraft Energy Pvt Ltd & Ors (2023)); followed in Calcutta High Court, Lokenath Construction (2024). In tension with Gujarat High Court, Maruti Enterprise (2026) and Supreme Court of India, Bhandari Scrap Traders (2026), which uphold s.16(2)(c) with no honest-buyer exception and reject parity with the Delhi VAT cases Suncraft relied on (they decide validity, not this procedure). |
| High CourtDharmendra M. Jani v. Union of India and others, with A.T.E. Enterprises Private Limited v. Union of India and othersBombay High Court, 18 Apr 2023Writ Petition No. 2031 of 2018 with Writ Petition (L) No. 639 of 2020 (2023:BHC-OS:3045-DB) | On the reference after the split: is IGST Act s.13(8)(b) (with s.8(2)) valid, and can it be used to charge CGST and state GST on an intermediary's services to foreign clients?Section 13(8)(b) and s.8(2) are legal, valid and constitutional, but only within the IGST Act. They cannot be used to levy tax on such services under the CGST and Maharashtra GST Acts.“confined in their operation to the provisions of IGST Act only and the same cannot be made applicable for levy of tax on services under the CGST and MGST Acts”IGST Act s.13(8)(b) (omitted by Finance Act 2026 w.e.f. 30-03-2026), s.8(2), s.2(13)Referral judgment of G.S. Kulkarni, J (copy hosted by LiveLaw)LiveLaw report (secondary)Taxmann on the final Division Bench order (secondary)Grant Thornton on Finance Act 2026 omitting s.13(8)(b) (secondary) | Rulings differAuthorities within the Bombay High Court's jurisdiction (Maharashtra, Goa, Dadra and Nagar Haveli and Daman and Diu); persuasive elsewhereA Division Bench then passed the final order on this answer. Conflicts with the Gujarat High Court in Material Recycling Association (2020). The law has since changed: the Finance Act 2026 (s.157) omitted s.13(8)(b) with effect from 30 Mar 2026, as CBIC's IGST s.13 page records; earlier periods stay under the old text. |
| High CourtDharmendra M. Jani v. Union of India and othersBombay High Court, 16 Jun 2021Writ Petition No. 2031 of 2018 | Is IGST Act s.13(8)(b), which places an intermediary's services at the intermediary's own location so that services to foreign clients are not exports, constitutional?The judges split. Justice Ujjal Bhuyan (pronounced 09-06-2021) held s.13(8)(b) ultra vires the IGST Act and unconstitutional; Justice Abhay Ahuja (pronounced 16-06-2021) upheld it. On 16-06-2021 the bench sent the matter to the Chief Justice for a third judge.“section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 is ultra vires the said Act besides being unconstitutional”IGST Act s.13(8)(b), s.2(13) (intermediary), s.2(6) (export of services), s.8(2)Both 2021 opinions (copy on itatonline)LiveLaw report on the split verdict (secondary) | OvertakenNot a decision of the court (split opinions); no binding effectOvertaken by the third judge's answer of 18 Apr 2023. Justice Bhuyan's view conflicts with the Gujarat High Court in Material Recycling Association (2020). |
| High CourtMaterial Recycling Association of India v. Union of India and 2 othersGujarat High Court, 24 Jul 2020R/Special Civil Application No. 13238 of 2018 with No. 13243 of 2018 | Is IGST Act s.13(8)(b), read with the definition of intermediary in s.2(13), ultra vires, so that an Indian intermediary paid in foreign exchange by a client abroad is exporting services?No. The provision is valid; an intermediary in India serving a client abroad is not exporting services even if it invoices abroad and is paid in foreign exchange. The court said the rule places the supply at the intermediary's location so that CGST and SGST are charged.“considering the place of supply in case of intermediary to be the location of supply of service is in order to levy CGST and SGST”IGST Act s.13(8)(b), s.2(13), s.2(6); Notif. 20/2019-IT(Rate) entry 12AA (noted by the court)Judgment PDF (copy hosted by LiveLaw)LiveLaw report (secondary) | Rulings differAuthorities in Gujarat; persuasive elsewhereNo appeal found. Conflicts with the Bombay High Court in Dharmendra M. Jani (2023) on whether s.13(8)(b) can found a CGST and SGST levy. The law has since changed: s.13(8)(b) was omitted from 30 Mar 2026 (Finance Act 2026 s.157); earlier periods stay under the old text. |
| High CourtCommissioner of Income Tax-XII v. Gurpreet Singh (proprietor, Harmony Travels)Delhi High Court, 9 Oct 2013ITA 463/2013 | Must a travel operator who hires cars and taxis from owners, but pays the drivers and fuel itself, deduct TDS under s.194C(2) on the hire paid?No. Section 194C(2) needs a contract for work with labour, such as carriage of passengers; taking a vehicle without driver and fuel is not covered. The Revenue's appeal was dismissed at the threshold because the Tribunal had found as a fact that the operator paid fuel and drivers.“Taking a vehicle/taxi, without driver and fuel is not covered.”Income-tax Act 1961 s.194C(2) and Explanation (work includes carriage of passengers), s.40(a)(ia); s.194-IDelhi High Court order | Turns on its factsIncome-tax authorities and the Tribunal in Delhi; persuasive elsewhereNone known. Decided under the 1961 Act on section 194C only; it does not say whether section 194-I applies instead. |
| High CourtCommissioner of Income Tax v. BMR & AssociatesDelhi High Court, 12 Apr 2010ITA 619/2010 (2010:DHC:1979-DB) | Are car lease rentals paid to a leasing company that supplies no driver and no maintenance a transport contract needing TDS under s.194C?No. The lessor neither provided drivers, nor maintained the cars, nor carried passengers, so it was a lease of vehicles for a fixed period, not a contract for carriage under s.194C. The Revenue's appeal was dismissed.“the contract was not a transport contract, but merely entailed the taking of vehicles on lease and the payments were in the nature of lease rentals simplicitor”Income-tax Act 1961 s.194C (Explanation III(c), carriage of passengers), s.194-I, s.40(a)(ia)Delhi High Court judgment | Turns on its factsIncome-tax authorities and the Tribunal in Delhi; persuasive elsewhereNone known. Decided under the 1961 Act on section 194C only; it does not say whether section 194-I applies instead. |
| AAARTvl. Batcha Noorjahan (M/s. School Transport)Tamil Nadu AAAR, 23 Jun 2025Order-in-Appeal No. AAAR/3/2025 (AR) (A.R. Appeal No. 02/2025/AAAR) | Is a school-bus operator exempt when it carries only school children but the transport charges are collected directly from parents?No: the service is neither provided by nor to an educational institution, because the parents who pay are the recipients, so S.No. 66 does not apply and GST is payable. The AAAR upheld the AAR and refused to follow the Abinaya ruling.Notif. 12/2017-CT(Rate) S.No. 66(b)(i); CGST Act s.103(1)TN AAAR order, official PDF (GST Council)A2Z Taxcorp report (secondary)StudyCafe report (secondary) | Rulings differOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereDiffers in outcome from the Tamil Nadu AAR's Muniyasamy Abinaya ruling (2023), which it declined to follow. Further appeal not known. |
| AAARM/s Tata Motors Ltd, Sanand (appellant)Gujarat AAAR, 22 Dec 2022Advance Ruling (Appeal) No. GUJ/GAAAR/APPEAL/2022/23 | After Circular 172, can a factory with a canteen required by the Factories Act claim ITC on the caterer's GST?Yes, for the canteen serving its direct employees, because s.46 of the Factories Act makes the canteen obligatory and Circular 172 applies the proviso to the whole of s.17(5)(b). Not for contract workers or visitors. ITC is limited to the cost the company bears; the share recovered from employees is disallowed.“ITC on the above is restricted to the extent of the cost borne by appellant for providing canteen services to its direct employees”CGST Act s.17(5)(b) proviso; Circular 172/04/2022-GST; Factories Act 1948 s.46; Gujarat Factories Rules 1963Gujarat AAAR order, official scanned PDF (GST Council) | ClarifiesOnly the applicant and its jurisdictional tax officers (s.103).Final for the applicant. Follows CBIC Circular 172/04/2022-GST and modifies Gujarat AAR, Tata Motors (2021). Conflicts with Madhya Pradesh AAR, Bharat Oman Refineries (2021) and the canteen part of Gujarat AAR, Emcure Pharmaceuticals (2022). |
| AAARM/s Ion Trading India Private LimitedUttar Pradesh AAAR, 16 Mar 2020Order No. 11/AAAR/16/03/2020 (appeal against AAR Order No. 42 dated 27-09-2019) | When a company rents parking spaces and recovers exactly the same amount from the employees who use them, is that taxable and at what value?It is a supply of service, but its value is nil if the company meets the pure-agent conditions of Rule 33: it acts on the employees' authorisation, does not use the spaces for itself, and passes on exactly what it pays. Not a travel case, but it shows when a recovered expense can stay out of the taxable value.“the value of the services in the present case will be NIL, as the appellant is providing the same in the capacity of a Pure Agent”CGST Rules r.33 (pure agent); CGST Act s.7(1), s.15AAAR order PDF, scanned (GST Council)Patron Accounting summary (secondary) | Turns on its factsOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereNone known. Contrast the Tamil Nadu AAR in NTL India (2022): tolls a vehicle-rental firm recovered were part of the value. |
| AAARM/s YKK India Pvt Ltd, Bawal, Rewari (appellant)Haryana AAAR, Jun 2019HAR/AAAR/2018-19/03 (appeal against Haryana AAR ruling HAR/HAAR/R/2018-19/04 dated 11-07-2018) | Can a factory claim ITC on GST charged for hiring buses and cars, with drivers, to bring employees to work?Buses with more than 13 approved seats: yes, after the 2018 amendment; before it, no. Cars and vehicles of up to 13 seats: no ITC before or after the amendment, because the rent-a-cab and vehicle-hire block applies. This modified the Haryana AAR ruling of 11-07-2018, which had refused ITC on both.“the appellant is eligible to input tax credit of the GST charged by the Contractor for hiring of buses only having approved seating capacity of more than thirteen persons”CGST Act s.17(5)(a) and s.17(5)(b)(i) (from 01-02-2019); old s.17(5)(b)(iii) 'rent-a-cab'Haryana AAAR order, official PDF (GST Council)GST Council listing page for the order | ClarifiesOnly YKK India and its jurisdictional tax officers (s.103).No further challenge found. The order dates the change from 30 Aug 2018, when the amending Act was published, but the new section 17(5) took effect on 1 Feb 2019, so rely on that date. |
| AARM/s AGS Health Pvt Ltd, Chennai (applicant)Tamil Nadu AAR, 4 Mar 2026Advance Ruling No. 18/ARA/2026 | Can an IT-enabled services company claim ITC on vehicles leased for staff transport in all shifts, going back to 01-02-2019?Only for vehicles carrying women employees who arrive or leave between 8 pm and 6 am, which Tamil Nadu law (government order no. 60 of 28-05-2019 under the Shops and Establishments Act) makes obligatory; not for other shifts or staff. ITC runs from 28-05-2019. The s.16(4) time limit still applies, so credit for past periods that has lapsed cannot be revived.“only on the tax paid on services of leasing, renting or hiring of motor vehicles for providing transport facilities to women employees”CGST Act s.17(5)(b) proviso; Circular 172/04/2022-GST; s.16(4)TN AAR ruling, official scanned PDF (GST Council)Patron Accounting summary (secondary) | Turns on its factsOnly the applicant and its jurisdictional tax officers (s.103).Same view as the Tamil Nadu AAR in Access Healthcare Services (2023). No appeal known. |
| AARM/s Juspay Technologies Pvt. Ltd. (Namma Yatri app)Karnataka AAR, 15 Sep 2023Advance Ruling No. KAR ADRG 31/2023 | Is a subscription-only ride app (no commission; auto drivers paid directly by riders) liable to pay GST on the rides under s.9(5)?No. The app is an e-commerce operator and an auto-rickshaw is a 'motorcab', but the rides are not supplied 'through' the app: it only connects driver and rider, does not collect fares and has no control over the ride. So it need not collect or pay GST on the rides.“merely connects the auto driver and passenger and their role ends on such connection”CGST Act s.9(5), s.104; Notif. 17/2017-CT(Rate)Ruling PDF, scanned (GST Council)GST Council AAR listing entryInc42 on the High Court stay of the AAR notice (secondary)Taxo on the AAR notice (secondary) | Rulings differOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereConflicts with the same authority's Opta Cabs ruling (2018). On 19 Jun 2025 the authority issued notice proposing to declare this ruling void; the Karnataka High Court reportedly stayed that notice (order not seen). |
| AARSmt. Muniyasamy AbinayaTamil Nadu AAR, 25 Aug 2023Advance Ruling No. 27/AAR/2023 | Is an unregistered school bus/van operator who will contract with schools, with permits in the schools' names, exempt on transport of students and staff?Exempt under S.No. 66(b) of Notif. 12/2017-CT(Rate), provided the service is supplied to an educational institution (school up to higher secondary) and the permits under the Tamil Nadu school-bus rules are obtained.Notif. 12/2017-CT(Rate) S.No. 66(b)(i) and para 2(y) (educational institution)TN AAR ruling 27/AAR/2023, official PDF (GST Council)StudyCafe report quoting the ruling (secondary)StudyCafe on the AAAR, citing this ruling as 27/ARA/2023 dated 25-08-2023 (secondary)Patron Accounting summary (secondary) | Rulings differOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereThe Tamil Nadu AAAR declined to follow it in Batcha Noorjahan (2025), noting that this applicant owned no vehicles and had no contracts yet; it binds only its applicant. |
| AARM/s Access Healthcare Services Pvt Ltd, Chennai (applicant)Tamil Nadu AAR, 15 Jun 2023Advance Ruling No. 14/ARA/2023 | Can a company claim ITC on cabs of under 13 seats hired to carry women staff at night, where state law makes that transport compulsory?Yes, but only for women employees arriving at or leaving work between 8 pm and 6 am, because the Tamil Nadu Shops and Establishments Act notification of 28-05-2019 makes that transport obligatory. ITC runs from 28-05-2019, not 01-02-2019, subject to the s.16 conditions. Transport for other staff stays blocked.“ITC is not blocked on the renting of motor vehicles to provide transport facilities to women employees working between 8.00 PM to 6.00 AM”CGST Act s.17(5)(b)(i) and proviso; Circular 172/04/2022-GST; Tamil Nadu Shops and Establishments Act 1947, notification dated 28-05-2019TN AAR ruling, official scanned PDF (GST Council)GST Council listing page | Turns on its factsOnly the applicant and its jurisdictional tax officers (s.103).No appeal found. The Tamil Nadu AAR took the same view in AGS Health (2026). |
| AARM/s Uttarakhand Public Financial Strengthening Project (recipient of motor vehicle hire from M/s Baba Tour & Travel and M/s Rajeshwari Travel)Uttarakhand AAR, 27 Mar 2023Advance Ruling No. 15/2022-23 (Application No. 11/2022-23) | When a monthly vehicle-hire contract bills a monthly rent plus night charges plus fuel by kilometres, is GST due on the whole bill or only on the monthly rent?GST is due on the whole bill: monthly rental plus night charges plus fuel on a mileage basis. The operator had to arrange fuel and maintenance, so any amount recovered under any head is extra consideration for the hire service under s.15.“Service provider has to charge GST on the whole amount of bill”CGST Act s.15(1)-(2); Notif. 11/2017-CT(Rate) S.No. 10(i)Ruling PDF (copy hosted by LiveLaw)LiveLaw Biz report (secondary) | ClarifiesOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereNone known. |
| AARNTL India Private LimitedTamil Nadu AAR, 30 Jun 2022Order No. 24/AAR/2022 | Must a company renting buses and cars with drivers (employee transport for clients such as Cognizant and India Yamaha) include toll charges it pays and recovers at actuals in its taxable value?Yes. Tolls are a cost the operator incurs so its own vehicles can run the service it sold, so their recovery is a reimbursement, not a pure-agent disbursement, and GST is payable on the whole value including tolls. The question whether the toll exemption passes to the operator was not admitted, as the operator is only a recipient of the toll service.“Reimbursement of such cost is no disbursement, but merely the recovery of a portion of the value of supply made to the recipients”CGST Act s.15(2)(c) (incidental expenses); CGST Rules r.33 (pure agent); Notif. 12/2017-CT(Rate) S.No. 23 (toll exemption)Ruling PDF, scanned (GST Council)GST Council AAR listing entryLiveLaw report (secondary) | ClarifiesOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereNone known. Contrast the Uttar Pradesh AAAR in Ion Trading (2020), where a cost passed on purely as the employees' agent had nil value; there the employees alone used the parking. |
| AARM/s Emcure Pharmaceuticals Ltd, Sanand (applicant)Gujarat AAR, 12 Apr 2022GUJ/GAAR/R/2022/22 | Can a factory claim ITC on hired staff buses of more than 13 seats and on its canteen, and is GST due on staff recoveries or free transport?ITC on hiring buses with more than 13 approved seats is admissible. ITC on the canteen was held blocked under s.17(5)(b)(i). No GST on free bus transport for employees or on the employees' share of canteen charges collected and passed to the caterer.“ITC on GST paid on hiring of Bus, having approved seating capacity of more than 13 persons used for transportation of passengers, is admissible.”CGST Act s.17(5)(a), s.17(5)(b)(i) and provisoRuling text, PDF copy hosted by LiveLawLiveLaw report (secondary) | Rulings differOnly the applicant and its jurisdictional tax officers (s.103).The bus part agrees with the Maharashtra AAR (Tata Motors, 2020) and the Haryana AAAR (YKK India, 2019). The canteen part conflicts with CBIC Circular 172/04/2022, issued three months later, and with the Gujarat AAAR (Tata Motors, 2022). |
| AARM/s New Pandian Travels Pvt Ltd, Chennai (applicant)Tamil Nadu AAR, 30 Nov 2021Order No. 43/AAR/2021 | Can a travel company claim ITC on cars of up to 13 seats that it rents with drivers to corporate clients, including SEZ units?No. Renting cars with drivers is neither a 'further supply of such motor vehicles' nor 'transportation of passengers', because the client's own transport team decides routes, pick-up points and who travels. The same applies to supplies to SEZ units under LUT.“the activity undertaken by the applicant is only renting/hiring of the Motor Vehicles with the operators and not undertaking transportation of passengers”CGST Act s.17(5)(a)(A) and (B); IGST Act s.16TN AAR ruling, official PDF (GST Council) | ClarifiesOnly the applicant and its jurisdictional tax officers (s.103).No appeal found. Same view as West Bengal AAR, Reesham Associates (2019). |
| AARM/s Tata Motors Ltd, Sanand (applicant)Gujarat AAR, 30 Jul 2021GUJ/GAAR/R/39/2021 | Can a factory claim ITC on the canteen it must run under the Factories Act?No. Going by the semicolons in the section, the AAR held that the 'obligatory under any law' proviso attaches only to sub-clause (iii) (travel benefits), so canteen food under sub-clause (i) stays blocked. No GST is due on the employees' share of canteen charges collected and passed to the caterer.“ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant.”CGST Act s.17(5)(b)(i) and provisos; Factories Act 1948 s.46Gujarat AAR ruling, official PDF (GST Council) | OvertakenOnly the applicant, and now replaced by the appeal order.Modified on appeal by Gujarat AAAR, Tata Motors (2022) (22-12-2022). Its reading of the proviso was rejected by CBIC Circular 172/04/2022-GST. |
| AARM/s Bharat Oman Refineries Ltd, Bina (applicant)Madhya Pradesh AAR, 7 Jun 2021Order No. 02/2021 | Can a refinery claim ITC on canteen services it provides to employees under the Factories Act, and is GST due on canteen recoveries?No ITC: the AAR said canteen service is a 'restaurant service' taxed at 5% without credit, so the employer cannot claim it. It also held that canteen services to employees, even free ones, are a taxable supply valued under Rule 28, not at the nominal amount recovered.CGST Act s.17(5)(b); Notification 11/2017-CT(Rate) S.No. 7(ii) as amended by 20/2019-CT(Rate); CGST Rules r.28MP AAR ruling, official scanned PDF (GST Council) | Rulings differOnly the applicant and its jurisdictional tax officers (s.103).Conflicts with CBIC Circular 172/04/2022 and the Gujarat AAAR (Tata Motors, 2022), and with the Maharashtra AAR (Tata Motors, 2020) on amounts recovered from employees. Appeal status not checked. |
| AARM/s Tata Motors Ltd, Pimpri, Pune (applicant)Maharashtra AAR, 25 Aug 2020GST-ARA-23/2019-20/B-46 | Can an employer claim ITC on buses of more than 13 seats hired to carry staff, and what if staff pay a nominal amount?Yes, ITC is available, but only from 01-02-2019 and only for vehicles with more than 13 seats; smaller vehicles stay blocked. The nominal amount recovered from employees is not a supply, so no GST is due on it. ITC is limited to the cost the employer actually bears.“ITC is available to the applicant but only after 01.02.2019.”CGST Act s.17(5)(a) and (b)(i) as substituted w.e.f. 01-02-2019; Schedule III para 1Maharashtra AAR ruling, official scanned PDF (GST Council)GST Council listing page (date and questions) | ClarifiesOnly the applicant and its jurisdictional tax officers (s.103).No appeal found. Agrees with the Gujarat AAR (Emcure, 2022) on buses. |
| AARGolden Vacations Tours and TravelsWest Bengal AAR, 23 Sep 201926/WBAAR/2019-20 (Case No. 32 of 2019) | When a tour operator books only hotel rooms for a client, with no tour or transport, is that a 5% tour-operator service, a hotel accommodation service, or something else?Neither. Booking accommodation alone is not tour operating, which means planning, scheduling, organising and arranging tours, and it is not the hotel's own accommodation service. It is a reservation service under SAC 998552, taxable under S.No. 23(iii), the residual support-services entry (18%), with ITC as admissible.“Arranging accommodation might be provided as add-ons, but that is not the essence of the tour operating service.”Notif. 11/2017-CT(Rate) S.No. 23(i) (tour operator, 5%) and S.No. 23(iii); SAC 998552; S.No. 7 (accommodation, SAC 996311)Ruling PDF (GST Council) | Turns on its factsOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereNone known. |
| AARMohana Ghosh, carrying on business under the trade name M/s Reesham AssociatesWest Bengal AAR, 25 Jun 201906/WBAAR/2019-20 dated 10-06-2019, rectified suo motu by 08/WBAAR/2019-20 dated 25-06-2019 (case WBAAR 09 of 2019, applied 28-03-2019) | Is renting cabs with drivers to institutions such as the West Bengal Postal Circle, billed for a fixed number of hours a month, passenger transport (SAC 9964) or renting of a motor vehicle (SAC 9966), and can GST paid on buying the cars be claimed as ITC?It is renting of a motor vehicle (SAC 9966), not passenger transport: the customer pays a fixed monthly amount for the right to use the car whether or not it moves, extra for holidays or extra hours, and kilometres count only to recover fuel. Because the supply is not transportation of passengers, GST paid on buying the cars is not available as ITC under s.17(5)(a).“the recipient is provided with the right to use the vehicle over a specified duration, whether he is a passenger or not”Notif. 11/2017-CT(Rate) S.No. 8 (heading 9964) and S.No. 10(i) (heading 9966); CGST Act s.17(5)(a) and (b)(i) as amended w.e.f. 01-02-2019Rectified ruling 08/WBAAR/2019-20 (GST Council)Original ruling 06/WBAAR/2019-20 (WB Commercial Taxes)StudyCafe report (secondary; quotes 'WBAAR 09 of 2019', which is the case number) | ClarifiesOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereNo appeal found. The authority corrected its own order on 25 Jun 2019, and some reports still quote the first version. The Tamil Nadu AAR took the same line in New Pandian Travels (2021); we found no ruling allowing this credit. |
| AARM/s Storm Communications Pvt Ltd, Kolkata (applicant)West Bengal AAR, 28 Jan 201939/WBAAR/2018-19 | Can a company registered in one state claim ITC of CGST+SGST charged by hotels, banquet halls and caterers in another state where it has no registration?No. Hotel, banquet and restaurant services are supplied where the property is, so the supplier rightly charges that state's CGST+SGST, and that tax is input tax only for a registration in that state. It cannot be claimed in another state even if the B2B invoice carries your GSTIN and shows in GSTR-2A.“A person, registered in WB, cannot claim ITC for CGST & SGST of other states.”IGST Act s.12(3) and (4); CGST Act s.2(62), s.25(4), s.49(4)WB AAR ruling, official PDF (WB Commercial Taxes) | ClarifiesOnly the applicant and its jurisdictional tax officers (s.103).No appeal found. No CBIC circular found on this point. |
| AARM/s Opta Cabs Private LimitedKarnataka AAR, 27 Jul 2018Advance Ruling No. KAR ADRG 14/2018 | If a taxi app charges drivers only a monthly usage fee, takes no commission, and riders pay drivers directly, must the app still pay GST on the rides under s.9(5)?Yes. The passenger transport is supplied to customers through the app, so the app is deemed the supplier and must pay GST on the amounts it bills on behalf of the taxi operators.“There is no doubt that the services of transportation of passengers is supplied to the consumers through the applicant”CGST Act s.9(5); Notif. 17/2017-CT(Rate) dated 28-06-2017Ruling PDF (GST Council) | Rulings differOnly the applicant and its jurisdictional tax officers (CGST Act s.103); persuasive elsewhereConflicts with the same authority's ruling for Juspay (Namma Yatri) in 2023, on a subscription app. |
SAC and HSN codes
The code you print on the invoice: SAC for a service, HSN for goods. Since 1 April 2021 an invoice must show at least 4 digits if last year’s turnover was up to ₹5 crore, and 6 digits above that. Descriptions follow the government’s classification of services.
| Code | What it is for | Covers | GST today |
|---|---|---|---|
| 996412SAC | Taxi and chauffeur-driven car hire, local | City trips, airport transfers, radio taxis, car-pooling | 5% or 18% |
| 996423SAC | Taxi between cities | Outstation trips by taxi | 5% or 18% |
| 996601SAC | Renting a car, bus or coach with driver | Car or bus at the customer's disposal for a period; the customer decides routes and timings | 5% or 18% |
| 996413SAC | Local bus or coach charter | Chauffeur-driven hired bus within a city, on a set route | Taxable, AC or not (AC: 5%); see the bus post |
| 996422SAC | Long-distance road transport by bus or car | Inter-city buses, hired coaches between cities | Exempt to 18%, by type |
| 996411SAC | Local land transport | City buses, metro, autos, airport shuttles on a schedule | Exempt to 5%, by type |
| 997311SAC | Self-drive car rental | Car or other transport vehicle rented without a driver | Same as selling the car: 5%, 18% or 40% |
| 996742SAC | Toll roads and bridges | What the toll plaza supplies | Exempt (12/2017 entry 23) |
| 996743SAC | Parking lots | Paid parking | 18% at private lots; exempt if run by the municipality itself |
| 8703HSN | Cars, SUVs and MUVs | Vehicles for fewer than 10 people including the driver | 18% small, 40% others, 5% electric |
| 8702HSN | Buses, vans and tempo travellers | Vehicles for 10 or more people including the driver | 18%, 5% electric |
| 996311SAC | Hotel rooms | Hotels, inns, guest houses, clubs | 5% up to ₹7,500 a night, 18% above |
| 996331SAC | Restaurants and cafés | Dine-in, takeaway, delivery | 5% (18% in specified premises) |
| 996332SAC | Food served by hotels | Hotel restaurants, room service | 5% or 18%, by premises |
| 996334SAC | Catering at events and halls | Weddings, exhibitions, functions | 5% (18% at specified premises) |
| 996335SAC | Catering in trains and flights | Catering served on trains and flights | 5% when supplied by Indian Railways, IRCTC or their licensees |
| 998555SAC | Tour operator services | Package tours with travel and stay | 5% (conditions) or 18% |
| 998552SAC | Booking hotels, cruises and packages | Agent's service for arranging stays and packages | 18% on the agent's fee |
| 998551SAC | Booking tickets and rental cars | Agent's service for air, rail, bus tickets and car rentals | 18% on the agent's fee |
| 998556SAC | Tourist guides | Guide services | 18% |
| 998596SAC | Event, exhibition and convention management | Organising conferences, launches, trade shows | 18% |
| 998554SAC | Booking event tickets | Agent's service for concerts and sports tickets | 18% on the agent's fee |
| 999621SAC | Performing arts events | Concerts, theatre, shows | See the events post |
| 999651SAC | Sports events | Organising and selling admission to sports events | See the events post |
| 996425SAC | Scheduled flights | Airline tickets | 5% economy, 18% other classes |
| 996426SAC | Charter flights | Non-scheduled air travel | By type; helicopter charter 18% |
| 996603SAC | Aircraft or helicopter hire with crew | Renting an aircraft with crew | 18% |
| 996421SAC | Long-distance rail | Train tickets between cities | 5% AC and first class, exempt others |
| 996415SAC | Ferries and inland water transport | River ferries, water taxis, inland cruises | Exempt on inland waterways |
| 996424SAC | Coastal and sea passenger transport | Coastal ferries, sea cruises | Exempt as public transport; 18% if mainly for tourism (our reading) |
| 996414SAC | Ropeways and other land transport | Cable cars, funiculars | 5% |
How to use the tracker
- To bill today, stay on Current and pick your area. Every card says what applies and from when.
- To plan ahead, open Upcoming. These are notified changes with a fixed start date, not proposals.
- To answer a notice or check an old invoice, open Expired and find the rule whose dates cover the invoice date.
The tabs work off today’s date in India. A rule moves from Upcoming to Current on its first day, and from Current to Expired the day after its last day, without anyone editing this page.
The detail, area by area
- GST on cab hire: every change since 2017
- Reverse charge on cab hire to companies
- App bookings, buses and autos
- Buying cars, buses and EVs
- Hotels, restaurants and banquets
- Tours and events, and TCS on overseas packages
- Flights, trains, ships and helicopters
- TDS for cab operators
- GST invoices, advances, discounts, credit and debit notes
- E-invoicing and GST returns
- SEZ units, exports and imported services
Common questions
How do I find the rule that applied on an old invoice date?
Open the Expired tab, pick the area, and find the card whose dates cover the invoice date. If the rule has not changed since, it is under Current with a 'since' date before your invoice.
Are upcoming changes final?
They are notified with a start date. The government can still amend or defer a notification, so we re-check the list when anything changes and show the review date at the top of each post.
Words used on this page
- GST option (5% or 18%)
- For cab hire with driver and fuel you choose 5% with almost no input credit, or 18% with full input credit. Until 21 Sep 2025 the second option was 12%.
- ITC (input tax credit)
- GST you paid on business purchases that you subtract from the GST you collect.
- Same line of business
- Buying the same kind of service you sell, such as cab hire bought from another operator.
- RCM (reverse charge)
- The customer pays the GST to the government instead of the supplier.
- Body corporate
- A company or an LLP. Proprietors, HUFs and partnership firms are not body corporates.
- SAC / HSN
- The code printed on an invoice for a service (SAC) or for goods (HSN).
- Place of supply
- The state whose GST applies. It decides whether you charge IGST or CGST plus SGST.
- E-invoice / IRN
- Reporting an invoice to the government portal, which returns an Invoice Reference Number and a QR code.
- Pure agent
- Someone who pays an expense on the customer's behalf, with its authority, and recovers it at actual cost.
- TDS
- Tax your customer cuts from a payment to you and deposits against your PAN. You claim it in your income tax return.
- TCS
- Tax a seller collects from the buyer on top of the price, such as on overseas tour packages.