The November 2024 edition of our Indirect Tax Newsletter brings crucial updates from across the indirect tax landscape. The key highlights include the Kerala High Court’s ruling on Rule 96(10) of the CGST Rules, which limits the refund of IGST paid on exports, and the Supreme Court’s landmark decisions on the regulation of intoxicating liquor and the powers of Directorate of Revenue Intelligence (DRI) officers under the Customs Act. It also covers the latest clarifications issued by CBIC on taxability of various services and amnesty scheme under Section 128A of the Central Goods and Services Tax Act.