Intermediary Services GST Changed in 2026 – Big Relief for Export of Services?
Finance Bill, 2026 removes intermediary services from Section 13(8) of the IGST Act. This change may allow many intermediary services to qualify as export of services. Explained simply with impact and precautions.
Finance Bill 2026 – CGST & IGST Amendments Explained | Clauses 137–141 Analysis
The Finance Bill, 2026 proposes targeted amendments to the CGST Act and IGST Act through Clauses 137–141. This article provides a clear section-wise “before vs after” comparison covering discounts, credit notes, refunds, advance ruling appeals, and place of supply changes.
State of Karnataka v. Taghar Vasudeva Ambrish (SC, 04-Dec-2025) — GST exemption for long-term hostels (Entry 13)
SC (04-Dec-2025): Long-term hostel / sub-lease qualifies for Entry-13 GST exemption for pre-18-Jul-2022 leases — activity-based test prevails; municipal records and real use matter.
Place of Supply under GST – Rules for Goods & Services
Detailed GST guide on place of supply for goods & services in 2025 – rules, examples, tax impact, mistakes & compliance best practices.
GST Refunds for Exporters – Step-by-Step Guide (2025)
Step-by-step GST refund guide for exporters – IGST refund, LUT/Bond refund of ITC, documents, timelines, mistakes & best practices.
GST on Exports & Imports – Rules, Refunds & Compliance (2025)
Detailed compliance guide on GST for exports & imports – zero-rated rules, refund procedures, LUT/Bond, IGST on imports, RCM, and practical examples.