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.
