GST Bulletin January 2026
Judicial Updates :-
- Clinical Trial Services to Foreign Recipients as Export; GST Demand Quashed
- Economic Offence under GST Does Not Warrant Automatic Arrest
- Refund application of Interest Paid Under Protest Cannot Be Rejected via Deficiency Memo
- Intermediary-Based Power Exports Fail Zero-Rating Test under IGST Act
- Foreign Patent Filing Fees Treated as Import of Legal Services; GST Payable Under RCM
- Delayed Filing of LUT/Bond Does Not Bar GST Refund Claims