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April 2026 marks a month of measured statutory and interpretative movement across indirect tax laws, influencing compliance approaches and transactional considerations for businesses.
The April 2026 edition of GST Compendium provides a structured discussion on legislative amendments, administrative advisories, judicial pronouncements, and allied developments under GST, customs, foreign trade, and related indirect tax laws. The edition consolidates developments relevant to tax governance, operational execution, and dispute management, presented in a manner aligned with enterprise decision‑making.
Key highlights of the GST Compendium April 2026
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Important updates/announcements: Amid an increasingly protectionist global trade environment and the continued use of unilateral tariff measures as instruments of economic policy, developments in the U.S. mark a notable shift toward reinforcing legal and institutional discipline in trade actions.
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Key judicial pronouncements: The Supreme Court has dismissed the department’s review petition against its earlier order of the dismissal of an SLP against the Delhi HC’s judgement on the GST applicability on the license fees collected by the Central Electricity Regulatory Commission (CERC) and the Delhi Electricity Regulatory Commission (DERC).
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Significant updates in direct taxes: The government of India and the government of the French Republic have signed an amending protocol to the India-France DTAC, originally concluded on 29 September 1992. This signing took place during the recent visit of the President of France to India.
The compendium also features our experts’ views on the exemption under Section 86 of the Income Tax Act available to an individual or HUF in respect of capital gains arising from the transfer of any long-term capital asset, other than a residential house.
Access all our GST Compendium editions here