GST Bulletin May 2025
Judicial Updates :-
- Physical Delivery to Recipient Not Mandatory to claim ITC in ‘Bill to, Ship to’ model.
- No Additional ITC Benefit to Railway Contractors from GST Rate ike Without Input Regime Change
- Manpower Services for Housekeeping, Security, Cooking, etc to Government Hospitals Held Exempt from GST
- Patna High Court Upholds 18% GST on Mining Royalty; Confirms Levy is Valid and Not Discriminatory.
- Revocation of GST Cancellation Allowed for Legal Heir Post Proprietor’s Death.
- No ITC allowed on mutual fund subscription and redemption, ITC reversal mandatory
Circulars/ Notifications :-
- Circular No. 248/05/2025-GST: CBIC Clarifies Amnesty Scheme under Section 128A of CGST Act, 2017