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Judicial rulings, regulatory clarifications, and policy updates continue to shape indirect tax decision-making.
The August 2026 edition of our GST Compendium highlights key developments across GST, customs, FTAs, SEZs, and state tax laws, including significant rulings on leasehold taxability, ITC eligibility, appeals, limitation and jurisdiction. It also covers important policy and trade developments impacting compliance, tax administration, and international trade.
Key highlights of the GST Compendium August 2026
- Important updates/announcements: The GSTAT has reconstituted certain Benches and revised the classification and allocation of cases, with effect from 1 August 2026. Under the revised framework, GSTAT matters across India, except those before the Bengaluru Bench, have been classified into Category I and Category II.
- Key judicial pronouncements: The SC has dismissed the Revenue’s SLP against the Gujarat HC judgement wherein it was held that the assignment of leasehold rights in land is not liable to GST, as such rights constitute an interest in immovable property and fall outside the scope of GST.
- Significant updates in direct taxes: The OECD has provided the first empirical assessment of how MNE groups have responded to the implementation of the Pillar Two / GMT. The paper evaluates the impact of GMT on ETRs, investment, employment and tax revenues.
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