GST Bulletin February 2026
Judicial Updates :-
- Intermediary Classification Cannot Be Assumed to Deny Zero-Rated Export Refund: Telangana High Court
- No Bar on Multi-Year Show Cause Notices Under GST; However, Limitation and Jurisdictional Discipline Must Be Strictly Followed
- Supplier’s Statutory Default Cannot Burden Lessee: Interest on Delayed GST Payable by Lessor
- Mere Presence of Service Engineers Does Not Create Fixed Establishment, HO – Controlled AMC Operations Don’t Trigger Separate GST Registration
- Mining Lease Royalty Classified as Licensing Service. 18% GST Payable under RCM, Not 5% as Transfer of Right to Use Goods