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A. ADVISORY
i) GSTN has issued Advisory, dated 4th January 2026, on Filing Opt-In Declaration for Specified Premises.
ii) GSTN has issued Advisory, dated 23rd January 2026, on RSP-Based Valuation of Notified Tobacco Goods under GST.
iii) GSTN has also issued Advisory, dated 30th January 2026, on Interest Collection and Related Enhancements in GSTR-3B.
B. ADVANCE RULINGS
12. Steel Industrials Kerala Ltd. (AAR Order No. KER/41/2025 dt.08.12.2025) (KER)
Centage Charges vis-à-vis Pure Services to Government. Falls either under Article 243W or 243G of Constitution. Thus, not taxable under GST and are exempt under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
FACTS
The facts are that Steel Industrials Kerala Limited (SILK), applicant, operates as a government accredited agency for the execution of civil, structural and electro-mechanical projects in the capacity of a Project Management Consultant (PMC).
SILK undertook various PMC assignments for client agencies including the Local Self Government Department (LSGD) and such
