Goods & Service Tax (GST) 11 November 2026
Global GST Updates: Penalties, Refunds, and New Exemptions
Recent GST developments span India, Papua New Guinea, Australia, Canada and Singapore. India’s Chandigarh tribunal upholds penalties for undisclosed rental income and rules on SCNs, while Tamil Nadu speeds refunds. PNG extends fuel GST relief to year‑end, Singapore widens gold‑service relief, and Canada debates restaurant tax cuts and awaits a massage‑therapy exemption. An Australian refinery’s GST scandal also draws attention.
- India: Chandigarh tribunal upholds GST penalty for undeclared rental income and rejects Section 74 claims for freight and ITC issues. (source)
- Himachal Pradesh High Court: Aligns with the Supreme Court’s Goodluck India decision, stating post‑omission SCNs under Rule 96(10) cannot survive. (source)
- Papua New Guinea: PM James Marape confirms GST exemption on fuel will remain until Dec 31 to ease costs. (source)
- Tamil Nadu: Three amendments to the SGST Act effective Nov 1 aim to speed up tax refunds. (source)
- Canada: Massage therapists hope for a GST break pending CRA approval; politicians also push to cut PST/GST on restaurant meals. (source1) (source2)
- Singapore: Extends GST relief to eligible wholesale gold services from April, lowering institutional trading costs. (source)
- Australia: Gold refinery scandal revealed billions in lost GST revenue and alleged cover‑ups. (source)
- GST on Toll‑Operate‑Transfer: New special procedure outlines toll‑collection rights exemption and escrow‑linked O&M rules. (source)
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