Medical devices and instruments used in healthcare have also been rationalized to a 5% concessional GST rate, unless exempted.

CESTAT sets aside service tax demand, holds Form 26AS alone cannot establish tax liability

The High Court held that following corporate demergers, a demerged company must file a revised return with updated audited financial statements, as per the the Supreme Court's Dalmia Power decision on amalgamations, even prior to Section 170A's enactment.