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ARTICLE · 23 JUNE 2025

Customs And GST Alert - June 2025

Vaish Associates Advocates
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Directorate General of Foreign Trade has restored the RoDTEP scheme for exports by Advance Authorization holders, Special Economic Zone units and Export Oriented Units, with effect from 01.06.2025.

IndiaInternational Law
Shammi Kapoor
Shammi Kapoor
Arnab Roy
Arnab Roy
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CASE LAW UPDATES

STATE OF KERALA v. ASIANET SATELLITE COMMUNICATIONS LTD

[2025] 174 taxmann.com 1107

Supreme Court upholds parallel levies of service tax and entertainment tax on providers of broadcasting services; applies the aspect theory to hold that simultaneous taxation of the service element by the Union legislature, and the entertainment (luxury) element by the State legislatures on the same activity of broadcasting, was permissible.

L&T GEOSTRUCTURE LLP v. UNION OF INDIA

[2025] 174 taxmann.com 1043

Madras High Court upholds validity of rule 36(4) of the Central Goods and Services Tax Rules, 2017 (which previously restricted availment of input tax credit (ITC) to an amount equal to that reflected in Form GSTR-2A plus a specified percentage (5-20%), and currently restricts availment of input tax credit to only that amount which is reflected in Form GSTR-2B); holds that the said restrictions were reasonable and intended to implement the object of

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