Customs And GST Alert - October 2026

NEWS UPDATES 

Major Recommendations of the 57th GST Council Meeting

The 57th GST Council meeting was held on 08.10.2026, with a focus on simplifying GST compliance, reducing litigation and facilitating ease of doing business. Major recommendations include:

Input Tax Credit and Refunds: Expansion of ITC eligibility and refund entitlements, alongside introduction of expedited and automated refund mechanisms.

Place of Supply: Omission of Section 13(3)(a) of the IGST Act, 2017, so that the place of supply for services involving goods made physically available by the recipient is determined under Section 13(2), i.e., the recipient’s location. This is expected to facilitate access to GST export benefits for Indian service providers serving foreign recipients.