@mudraforge/statutory 2.8.0 → 2.9.0

package/okf/direct_tax/tds_goods_194q/section.json

@@ -33,13 +33,13 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 13 of 2021 (Dated 30 June 2021)",
       "subject": "Guidelines under section 194Q of the Income-tax Act, 1961 - Threshold calculation & advance netting",
-      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-13/2021-guidelines-under-section-194q-of-the-income-tax-act-1961"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of separately stated GST from basic taxable amount for TDS purposes",
-      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-"
     }
   ],
   "requiredDocumentChecklist": [
@@ -51,4 +51,4 @@
   ],
   "tier": "PUBLIC_COMMONS_FREE",
   "version": "2.4.0"
-}
+}

package/okf/direct_tax/tds_goods_393/section.json

@@ -35,19 +35,19 @@
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Income-tax Act, 2025 Section 393(1), Table 8, Item (ii)",
       "subject": "TDS on purchase of goods exceeding ₹50 Lakhs",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Income-tax Act, 2025 Section 397(2)",
       "subject": "Higher withholding rate (5%) for failure to furnish PAN",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 13 of 2021 (Principles saved under Section 536(2) transitional savings)",
       "subject": "Threshold calculation & advance netting guidelines saved under 2025 Act",
-      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-13/2021-guidelines-under-section-194q-of-the-income-tax-act-1961"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_perquisites_194r/circulars/cbdt_circular_12_2022_perquisites.md

@@ -7,7 +7,7 @@ statutory_section: 194R
 valid_from: 2022-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+official_url: https://www.incometaxindia.gov.in/w/circular-no.-12/2022-guidelines-for-removal-of-difficulties-under-sub-section-2-of-section-194r-of-the-income-tax-act-1961
 ---
 
 # CBDT Circular No. 12 of 2022 — Guidelines under Section 194R

package/okf/direct_tax/tds_perquisites_194r/section.json

@@ -24,8 +24,8 @@
   "plainTextSummary": "Any person responsible for providing to a resident any benefit or perquisite, whether convertible into money or not, arising from business or the exercise of a profession, shall ensure that tax has been deducted at source at the rate of 10% of the value or aggregate of value of such benefit or perquisite, provided the value exceeds ₹20,000 in the financial year. Where the benefit is wholly in kind or partly in kind, the person providing it must ensure that tax is paid before releasing the benefit.",
   "keyStatutoryThresholds": {
     "annualExemptionLimitInr": 20000,
-    "standardDeductionRatePercent": 10.0,
-    "inoperativePanPenaltyRatePercent": 20.0,
+    "standardDeductionRatePercent": 10,
+    "inoperativePanPenaltyRatePercent": 20,
     "providerTurnoverPrerequisite": "Turnover > ₹1 Cr (business) or > ₹50L (profession) in preceding FY for individuals/HUFs. Companies/LLPs have no turnover floor.",
     "benefitScope": "Covers free samples above de minimis, foreign/domestic dealer incentive trips, sponsor gifts, hotel accommodations, and capital assets transferred without adequate consideration per CBDT Circular 12/2022."
   },
@@ -34,13 +34,13 @@
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 12 of 2022",
       "subject": "Guidelines under section 194R of the Income-tax Act, 1961 - Benefit or perquisite in respect of business or profession",
-      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-12/2022-guidelines-for-removal-of-difficulties-under-sub-section-2-of-section-194r-of-the-income-tax-act-1961"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 18 of 2022",
       "subject": "Clarifications and removal of difficulties under section 194R",
-      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-18/2022-additional-guidelines-for-removal-of-difficulties-under-sub-section-2-of-section-194r-of-the-income-tax-act-1961"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_rent_194i/circulars/cbdt_circular_23_2017_gst_unbundling.md

@@ -8,7 +8,7 @@ valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Exclusion of separately stated GST from basic rent amount for TDS under Section 194I
-official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+official_url: https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_rent_194i/section.json

@@ -25,9 +25,9 @@
   "plainTextSummary": "Any person (other than an individual or a HUF not subject to tax audit) paying any income by way of rent to a resident is required to deduct tax at source. Statutory Rates: (a) 2% for the use of any machinery, plant, or equipment; (b) 10% for the use of any land, building (including factory building), land appurtenant to a building, furniture, or fittings. Threshold: Tax is deductible only if the aggregate amount of rent credited or paid during the financial year exceeds ₹2,40,000. Non-PAN / Inoperative PAN penalty rate under Section 206AA is 20%. Under CBDT Circular 23/2017, where GST is separately stated in the invoice, TDS applies strictly on the basic rent excluding GST.",
   "keyStatutoryThresholds": {
     "annualAggregateThresholdInr": 240000,
-    "plantMachineryEquipmentRatePercent": 2.0,
-    "landBuildingFurnitureRatePercent": 10.0,
-    "nonCompliantPanPenaltyRatePercent": 20.0,
+    "plantMachineryEquipmentRatePercent": 2,
+    "landBuildingFurnitureRatePercent": 10,
+    "nonCompliantPanPenaltyRatePercent": 20,
     "rentDefinitionScope": "Any payment under any lease, sub-lease, tenancy, or other agreement for use of land, building, machinery, plant, equipment, furniture, or fittings, whether or not owned by payee.",
     "cbdtCircular23GstExclusion": "TDS applies strictly on basic rent excluding separately stated GST."
   },
@@ -36,19 +36,19 @@
       "authority": "Ministry of Law & Justice / CBDT",
       "instrument": "Section 194I, Income-tax Act, 1961",
       "subject": "Deduction of tax at source on payment of rent",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "authority": "Parliament of India / Ministry of Finance",
       "instrument": "Income-tax Act, 2025 Section 393(1), Table 5, Item (i)",
       "subject": "TDS on rent under new Direct Tax Code",
-      "officialUrl": "https://incometaxindia.gov.in"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/income-tax-act.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of GST component from rent value for tax deduction at source",
-      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/direct_tax/tds_services_194j/circulars/cbdt_circular_03_2020_fts_rate_cut.md

@@ -8,7 +8,7 @@ valid_from: 2020-04-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Reduction of TDS rate for Fees for Technical Services (FTS) from 10% to 2%
-official_url: https://www.incometaxindia.gov.in/pages/communications/circulars.aspx
+official_url: https://www.incometaxindia.gov.in/pages/acts/finance-acts.aspx
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/direct_tax/tds_services_194j/section.json

@@ -37,13 +37,13 @@
       "authority": "Ministry of Law & Justice / CBDT",
       "instrument": "Finance Act, 2020 (Act No. 12 of 2020), Section 80 amending Section 194J(1)",
       "subject": "Reduction of TDS rate on Fees for Technical Services (FTS) from 10% to 2%",
-      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/finance-acts.aspx"
     },
     {
       "authority": "Central Board of Direct Taxes (CBDT)",
       "instrument": "Circular No. 23 of 2017",
       "subject": "Exclusion of GST component from value of service for tax deduction at source",
-      "officialUrl": "https://www.incometaxindia.gov.in/pages/communications/circulars.aspx"
+      "officialUrl": "https://www.incometaxindia.gov.in/w/circular-no.-23/2017-modification-of-circular-no.1-of-2014-in-view-of-substitution-of-service-tax-by-goods-and-services-tax-gst-"
     }
   ],
   "requiredDocumentChecklist": [
@@ -54,4 +54,4 @@
   ],
   "tier": "PUBLIC_COMMONS_FREE",
   "version": "2.4.0"
-}
+}

package/okf/indirect_tax_gst/blocked_itc_17_5/circulars/cbic_circular_172_2022_employer_obligations.md

@@ -8,7 +8,7 @@ valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Clarification on proviso applicability across Section 17(5)(b) for statutory employer obligations
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://cbic-gst.gov.in/pdf/Circular-172-04-2022-GST.pdf
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/indirect_tax_gst/blocked_itc_17_5/section.json

@@ -38,19 +38,19 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Act, 2017 Section 17(5)",
       "subject": "Statutory list of blocked input tax credits",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-act"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 172/04/2022-GST (CBIC-190354/172/2022-TRU)",
       "subject": "Clarification on applicability of proviso across Section 17(5)(b) for statutory employer obligations",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular-172-04-2022-GST.pdf"
     },
     {
       "authority": "Ministry of Labour & Employment",
       "instrument": "Factories Act, 1948 Section 46",
       "subject": "Mandatory canteen provision in factories employing > 250 workers (Statutory Proviso Exception)",
-      "officialUrl": "https://labour.gov.in"
+      "officialUrl": "https://www.labour.gov.in/static/uploads/2025/06/b878b8d9f3d9abc62fbe0a6c92f606e3.pdf"
     }
   ],
   "requiredDocumentChecklist": [
@@ -61,4 +61,4 @@
   ],
   "tier": "PUBLIC_COMMONS_FREE",
   "version": "2.4.0"
-}
+}

package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/circulars/cbic_circular_47_2018_composite_mixed_supplies.md

@@ -7,7 +7,7 @@ statutory_section: Section 8 read with Section 2(30) and 2(74) of CGST Act, 2017
 valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in
+official_url: https://cbic-gst.gov.in/pdf/Circular_47.pdf
 ---
 
 # CBIC Circular No. 47/21/2018-GST: Composite and Mixed Supplies Guidance

package/okf/indirect_tax_gst/composite_mixed_supplies_sec8/section.json

@@ -31,19 +31,19 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)",
       "subject": "Section 8: Tax liability on composite and mixed supplies",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-act"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 47/21/2018-GST dated 8 June 2018",
       "subject": "Clarifications on classification of composite and mixed supplies and taxability of ancillary services",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular_47.pdf"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 11/11/2017-GST dated 20 October 2017",
       "subject": "Clarification on taxability of printing contracts as composite supplies",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/circularno-11-gst.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/composition_levy_sec10/circulars/cbic_notification_14_2019_composition.md

@@ -7,7 +7,7 @@ statutory_section: 10
 valid_from: 2019-04-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://www.gstcouncil.gov.in/node/4100
 ---
 
 # CBIC Notification No. 14/2019-Central Tax — Composition Scheme Thresholds

package/okf/indirect_tax_gst/composition_levy_sec10/section.json

@@ -30,13 +30,13 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 14/2019-Central Tax",
       "subject": "Prescribing threshold limits for composition levy under Section 10 of CGST Act",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://www.gstcouncil.gov.in/node/4100"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Rules, 2017 Rule 5",
       "subject": "Conditions and restrictions for composition levy and bill of supply mandates",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-rules"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/credit_debit_notes_sec34/circulars/cbic_circular_137_2020_credit_notes.md

@@ -7,7 +7,7 @@ statutory_section: 34
 valid_from: 2020-04-13
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://cbic-gst.gov.in/pdf/Circular_Refund_137_7_2020.pdf
 ---
 
 # CBIC Circular No. 137/07/2020-GST — Credit Notes under Section 34

package/okf/indirect_tax_gst/credit_debit_notes_sec34/section.json

@@ -29,13 +29,13 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 137/07/2020-GST",
       "subject": "Clarification on issues relating to credit notes under Section 34 of CGST Act",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular_Refund_137_7_2020.pdf"
     },
     {
       "authority": "Ministry of Finance",
       "instrument": "Finance Act, 2022 (Act No. 6 of 2022)",
       "subject": "Amendment to Section 34(2) extending credit note declaration deadline from 30 September to 30 November",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://www.incometaxindia.gov.in/pages/acts/finance-acts.aspx"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/e_invoicing_rule48_4/circulars/cbic_notification_10_2023_einvoicing.md

@@ -7,7 +7,7 @@ statutory_section: RULE-48(4)
 valid_from: 2023-08-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://www.gstcouncil.gov.in/node/4365
 ---
 
 # CBIC Notification No. 10/2023-Central Tax — E-Invoicing Threshold

package/okf/indirect_tax_gst/e_invoicing_rule48_4/section.json

@@ -31,13 +31,13 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 10/2023-Central Tax",
       "subject": "Lowering aggregate turnover threshold for mandatory e-invoicing to ₹5 Crore w.e.f. 01.08.2023",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://www.gstcouncil.gov.in/node/4365"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 160/16/2021-GST",
       "subject": "Clarifications regarding e-invoicing applicability, exemptions, and validity",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular-No-160-14-2021-GST.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/export_services_lut_sec16/circulars/cbic_circular_161_2021_intermediary_clarification.md

@@ -0,0 +1,37 @@
+---
+id: cbic_circular_161_2021_intermediary_clarification
+title: CBIC Circular No. 161/17/2021-GST - Clarification on Intermediary Services and Export of Services
+authority: Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance
+date: 2021-09-20
+statutory_section: IGST Section 16 read with Section 2(6) and Section 13(8)(b)
+valid_from: 2021-09-20
+valid_to: OPEN_ENDED
+temporal_status: ACTIVE
+subject: Clarification relating to export of services and scope of intermediary services under Section 13(8)(b)
+official_url: https://taxinformation.cbic.gov.in/view-pdf/1003051/ENG/Circulars
+---
+
+> [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  
+> **Valid From**: 20 September 2021  
+> **Valid To**: OPEN_ENDED  
+> **Temporal Status**: ACTIVE  
+> **Governing Sections**: Section 16, Section 2(6), Section 13(2), Section 13(8)(b) of the IGST Act, 2017  
+
+# CBIC Circular No. 161/17/2021-GST: Clarifications on Intermediary Services
+
+## 1. Statutory Background
+Section 2(13) of the Integrated Goods and Services Tax Act, 2017 defines an "intermediary" as a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account.
+
+Under Section 13(8)(b) of the IGST Act, the place of supply for intermediary services is deemed to be the location of the supplier. Consequently, even if the service recipient is located outside India and payment is received in convertible foreign exchange, the transaction fails condition (iii) of Section 2(6) (which mandates that the place of supply must be outside India), and therefore cannot qualify as a zero-rated export of service under Section 16.
+
+## 2. Key Tests to Determine Intermediary vs Principal
+The Circular establishes four definitive prerequisites before a service provider can be categorized as an intermediary:
+1. **Minimum Three Parties**: An intermediary does not participate in the core supply of goods/services directly to the recipient on its own account, but arranges or facilitates the main supply between two other distinct principals.
+2. **Two Distinct Supplies**: There must exist (a) the main supply between the two principals, and (b) the ancillary supply of arrangement/facilitation provided by the intermediary to one of the principals.
+3. **Character of Agent/Broker**: The intermediary acts in an agency or facilitator capacity without altering the nature or value of the underlying service.
+4. **Exclusion of Services on Own Account**: Where the service provider supplies software development, IT services, back-office data processing, or engineering design directly to an overseas client on a principal-to-principal basis, it supplies services on its own account. Sub-contracting of services on a principal-to-principal basis is NOT an intermediary service.
+
+## 3. Impact on Zero-Rated Export Eligibility under LUT
+1. If the entity provides services on its own account directly to the foreign client, the place of supply is determined under the default rule of Section 13(2) (location of recipient outside India), satisfying all five conditions of Section 2(6).
+2. The supply is zero-rated under Section 16(1)(a) and can be exported without payment of IGST under a valid Letter of Undertaking (LUT) in Form GST RFD-11.
+3. The exporter retains full statutory entitlement to claim refund of unutilized input tax credit under Section 54(3) of the CGST Act.

package/okf/indirect_tax_gst/export_services_lut_sec16/forms/lut_form_gst_rfnd_11_declaration.json

@@ -0,0 +1,58 @@
+{
+  "formCode": "FORM_GST_RFD_11",
+  "title": "Furnishing of Letter of Undertaking (LUT) for Export of Goods or Services",
+  "statutoryBasis": "Section 16 of IGST Act, 2017 read with Rule 96A of CGST Rules, 2017",
+  "schema": {
+    "exporterParticulars": {
+      "type": "object",
+      "required": true,
+      "properties": {
+        "legalName": { "type": "string", "required": true },
+        "tradeName": { "type": "string", "required": false },
+        "gstin": { "type": "string", "pattern": "^[0-9]{2}[A-Z]{5}[0-9]{4}[A-Z]{1}[1-9A-Z]{1}Z[0-9A-Z]{1}$", "required": true },
+        "pan": { "type": "string", "pattern": "^[A-Z]{5}[0-9]{4}[A-Z]{1}$", "required": true },
+        "financialYear": { "type": "string", "pattern": "^20[0-9]{2}-20[0-9]{2}$", "required": true },
+        "lutArn": { "type": "string", "required": true }
+      }
+    },
+    "exportDeclarationDetails": {
+      "type": "object",
+      "required": true,
+      "properties": {
+        "exportType": { "type": "string", "enum": ["SERVICES", "GOODS", "SEZ_SUPPLIES"], "required": true },
+        "zeroRatedUnderLut": { "type": "boolean", "required": true },
+        "recipientLocation": { "type": "string", "required": true },
+        "currencyOfInvoice": { "type": "string", "pattern": "^[A-Z]{3}$", "required": true },
+        "isIntermediaryService": { "type": "boolean", "required": true },
+        "statutoryEndorsementText": {
+          "type": "string",
+          "enum": [
+            "SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX"
+          ],
+          "required": true
+        }
+      }
+    },
+    "forexRealizationUndertaking": {
+      "type": "object",
+      "required": true,
+      "properties": {
+        "maxRealizationPeriodMonths": { "type": "number", "default": 12, "required": true },
+        "fircOrEbrcRequired": { "type": "boolean", "default": true, "required": true },
+        "interestPayableUnderSection50": { "type": "number", "default": 18.0, "required": true }
+      }
+    },
+    "witnessSignatures": {
+      "type": "array",
+      "minItems": 2,
+      "items": {
+        "type": "object",
+        "properties": {
+          "name": { "type": "string", "required": true },
+          "occupation": { "type": "string", "required": true },
+          "address": { "type": "string", "required": true }
+        }
+      }
+    }
+  }
+}

package/okf/indirect_tax_gst/export_services_lut_sec16/section.json

@@ -0,0 +1,66 @@
+{
+  "sectionId": "IGST2017_SEC16_LUT",
+  "sectionCode": "IGST-SEC-16-LUT",
+  "aliases": [
+    "IGST-16",
+    "sec16",
+    "lut",
+    "export lut",
+    "zero rated export",
+    "zero_rated",
+    "export of services",
+    "place of supply export",
+    "section 2(6) export"
+  ],
+  "governingStatute": "Integrated Goods and Services Tax Act, 2017 (Act No. 13 of 2017)",
+  "statutorySection": "Section 16 read with Section 2(6) and Section 13",
+  "successorStatute": "Integrated Goods and Services Tax Act, 2017 (In Force)",
+  "successorSection": "Section 16",
+  "title": "Zero rated supply and export of services under Letter of Undertaking (LUT)",
+  "effectivePeriod": {
+    "validFrom": "2017-07-01",
+    "validTo": "OPEN_ENDED",
+    "annualReset": "LUT ARN renewed annually before 31st March for the upcoming financial year",
+    "sunsetNotes": "Permanent zero-rating provision under IGST Act, 2017."
+  },
+  "plainTextSummary": "Under Section 16(1) of the IGST Act, zero-rated supply includes export of goods or services, or supplies to a Special Economic Zone (SEZ) developer or unit. Section 16(3) read with Rule 96A of the CGST Rules permits a registered person to export goods or services without payment of integrated tax (IGST) after furnishing a Letter of Undertaking (LUT in Form GST RFD-11). To qualify as an export of services under Section 2(6), five cumulative conditions must be satisfied: (1) supplier of service is located in India, (2) recipient of service is located outside India, (3) place of supply of service is outside India (determined under Section 13), (4) payment has been received in convertible foreign exchange or in Indian rupees wherever permitted by the Reserve Bank of India, and (5) supplier and recipient are not merely establishments of distinct persons. If any condition fails—such as intermediary services under Section 13(8)(b) where the place of supply is deemed to be the location of the supplier in India—zero-rating is denied and standard IGST applies. Exporters under LUT are entitled to claim a refund of unutilized Input Tax Credit (ITC) under Section 54(3).",
+  "keyStatutoryThresholds": {
+    "zeroRatedIgstTaxRateUnderLut": 0.0,
+    "cumulativeExportConditionsCount": 5,
+    "lutRenewalRequirement": "Annual renewal on GST portal in Form GST RFD-11 for each financial year",
+    "forexRealizationWindowMonths": 12,
+    "itcRefundEntitlement": "Full refund of accumulated unutilized ITC under Section 54(3) of CGST Act",
+    "intermediaryServiceDisqualification": "Intermediary services u/s 13(8)(b) have place of supply in India, disqualifying them from zero-rated export",
+    "gstrReportingTable": "GSTR-1 Table 6A (Export invoices without payment of tax)"
+  },
+  "officialCitations": [
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Section 16 & Section 2(6), Integrated Goods and Services Tax Act, 2017",
+      "subject": "Zero rated supply and definition of export of services",
+      "officialUrl": "https://taxinformation.cbic.gov.in/view-pdf/1003051/ENG/Circulars"
+    },
+    {
+      "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
+      "instrument": "Circular No. 161/17/2021-GST (Dated 20 September 2021)",
+      "subject": "Clarification relating to export of services and scope of intermediary services under Section 13(8)(b)",
+      "officialUrl": "https://taxinformation.cbic.gov.in/view-pdf/1003051/ENG/Circulars"
+    },
+    {
+      "authority": "Goods and Services Tax Network (GSTN)",
+      "instrument": "Form GST RFD-11 & Rule 96A of CGST Rules, 2017",
+      "subject": "Furnishing of Letter of Undertaking for export of goods or services without payment of integrated tax",
+      "officialUrl": "https://www.gst.gov.in/help/returns"
+    }
+  ],
+  "requiredDocumentChecklist": [
+    "Active Letter of Undertaking (LUT) acknowledgement receipt (ARN) for the financial year",
+    "Export Invoices clearly endorsing 'SUPPLY MEANT FOR EXPORT UNDER LUT WITHOUT PAYMENT OF INTEGRATED TAX'",
+    "Foreign Inward Remittance Certificate (FIRC) or Electronic Bank Realisation Certificate (e-BRC)",
+    "Service Level Agreement (SLA) or Master Services Agreement with foreign client proving non-intermediary status",
+    "GSTR-1 Table 6A and GSTR-3B monthly filing reconciliation",
+    "Form GST RFD-01 refund application with electronic statement of invoices and inward remittances"
+  ],
+  "tier": "PUBLIC_COMMONS_FREE",
+  "version": "2.9.0"
+}

package/okf/indirect_tax_gst/gst_tds_sec51/circulars/cbic_notification_50_2018_gst_tds.md

@@ -7,7 +7,7 @@ statutory_section: 51
 valid_from: 2018-10-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://www.gstcouncil.gov.in/node/4057
 ---
 
 # CBIC Notification No. 50/2018-Central Tax — TDS under GST

package/okf/indirect_tax_gst/gst_tds_sec51/section.json

@@ -19,10 +19,10 @@
   "plainTextSummary": "Departments or establishments of the Central Government or State Government, local authorities, governmental agencies, and specified PSUs must deduct tax at source at the rate of 2% (1% CGST + 1% SGST or 2% IGST) from payment made or credited to the supplier where the total value of supply under a contract exceeds ₹2,50,000 (excluding GST). No deduction is made if the location of supplier and place of supply are in a different State/UT from the State/UT of registration of the recipient.",
   "keyStatutoryThresholds": {
     "contractThresholdExcludingGstInr": 250000,
-    "cgstTdsRatePercent": 1.0,
-    "sgstTdsRatePercent": 1.0,
-    "igstTdsRatePercent": 2.0,
-    "totalCompositeGstTdsRatePercent": 2.0,
+    "cgstTdsRatePercent": 1,
+    "sgstTdsRatePercent": 1,
+    "igstTdsRatePercent": 2,
+    "totalCompositeGstTdsRatePercent": 2,
     "depositDeadline": "10th day of the following month in Form GSTR-7",
     "tdsCertificateForm": "Form GSTR-7A generated on common portal within 5 days of crediting amount to Government"
   },
@@ -31,13 +31,13 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 50/2018-Central Tax",
       "subject": "Notifying entities and authorities liable to deduct TDS under Section 51 of CGST Act",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://www.gstcouncil.gov.in/node/4057"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Standard Operating Procedure (SOP) on TDS under GST (Dated 28.09.2018)",
       "subject": "Operational guidelines and threshold calculation for GST TDS deductors",
-      "officialUrl": "https://taxinformation.cbic.gov.in/"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/SOP-TDS-AS-ON-18-February-2019.pdf"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/itc_eligibility_16_2/circulars/cbic_circular_170_2022_itc_reporting.md

@@ -8,7 +8,7 @@ valid_from: 2022-07-06
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
 subject: Mandatory disclosure of permanent vs temporary ITC reversals and subsequent re-availment in GSTR-3B
-official_url: https://taxinformation.cbic.gov.in/
+official_url: https://cbic-gst.gov.in/pdf/Circular-170-02-2022-GST.pdf
 ---
 
 > [STATUTORY VALIDITY WINDOW & TEMPORAL STATUS]  

package/okf/indirect_tax_gst/itc_eligibility_16_2/section.json

@@ -50,25 +50,25 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Act, 2017 Section 16",
       "subject": "Statutory eligibility conditions, 180-day proviso, and annual cutoff rules for Input Tax Credit",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-act"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 170/02/2022-GST (CBIC-20001/2/2022-GST)",
       "subject": "Mandatory reporting of temporary ITC reversals under Rule 37 in Table 4(B)(2) and subsequent re-availment in Table 4(A)(5) and Table 4(D)(1) of GSTR-3B",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/Circular-170-02-2022-GST.pdf"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 39/2021-Central Tax (Dated 21 December 2021)",
       "subject": "Notifying effective date of 1 January 2022 for Section 16(2)(aa) mandatory GSTR-2B reconciliation",
-      "officialUrl": "https://cbic-gst.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/central-tax/notfctn-39-central-tax-english-2021.pdf"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Rules, 2017 Rule 37",
       "subject": "Reversal of input tax credit in case of non-payment of consideration within 180 days and subsequent re-availment upon payment",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-rules"
     }
   ],
   "requiredDocumentChecklist": [

package/okf/indirect_tax_gst/rcm_liability_sec9_3/circulars/cbic_circular_102_2019_rcm_clarifications.md

@@ -7,7 +7,7 @@ statutory_section: Section 9(3) and Section 31 of CGST Act, 2017
 valid_from: 2017-07-01
 valid_to: OPEN_ENDED
 temporal_status: ACTIVE
-official_url: https://taxinformation.cbic.gov.in
+official_url: https://cbic-gst.gov.in/pdf/circular-cgst-102.pdf
 ---
 
 # CBIC Circular No. 102/21/2019-GST: RCM Mechanics & Statutory Obligations

package/okf/indirect_tax_gst/rcm_liability_sec9_3/section.json

@@ -40,19 +40,19 @@
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Central Goods and Services Tax Act, 2017 (Act No. 12 of 2017)",
       "subject": "Section 9(3): Levy and collection under Reverse Charge Mechanism & Section 31(3)(f)/(g): Self-invoicing and payment vouchers",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://taxinformation.cbic.gov.in/content-page/explore-act"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Notification No. 13/2017-Central Tax (Rate) dated 28 June 2017",
       "subject": "Categories of services on which tax is payable under reverse charge mechanism by the recipient",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/hindi/pdf/central-tax-rate/Notification13-CGST.pdf"
     },
     {
       "authority": "Central Board of Indirect Taxes and Customs (CBIC)",
       "instrument": "Circular No. 102/21/2019-GST dated 28 June 2019",
       "subject": "Clarification regarding applicability of GST on additional/penal interest and RCM applicability",
-      "officialUrl": "https://taxinformation.cbic.gov.in"
+      "officialUrl": "https://cbic-gst.gov.in/pdf/circular-cgst-102.pdf"
     }
   ],
   "requiredDocumentChecklist": [