{"id":1359,"date":"2026-02-16T17:55:26","date_gmt":"2026-02-16T12:25:26","guid":{"rendered":"https:\/\/vizttax.com\/insights\/?p=1359"},"modified":"2026-03-20T15:54:38","modified_gmt":"2026-03-20T10:24:38","slug":"gst-changes-amendments-key-highlights","status":"publish","type":"post","link":"https:\/\/vizttax.com\/insights\/gst-changes-amendments-key-highlights\/","title":{"rendered":"Union Budget 2026 \u2013 GST Changes & Amendments \u2013 Key Highlights"},"content":{"rendered":"\t\t
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Union Budget 2026 \u2013 GST Changes & Amendments \u2013 Key Highlights<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Impact, Analysis & Compliance Guide for Businesses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The Finance Bill, 2026<\/strong> has proposed several important amendments in the Goods and Services Tax (GST) law<\/strong>, aimed at improving compliance, reducing disputes, and bringing clarity on valuation, credit notes, refunds, and place of supply rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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1. Amendment to Section 15 \u2013 GST Valuation & Post-Sale Discounts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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What Changed?<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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The Finance Bill 2026 proposes a clarification on valuation of supply<\/strong> under Section 15 of CGST Act<\/strong>, especially concerning:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tConditional discounts<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tCommercial credit notes<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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    Key Impact<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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    Previously, GST authorities frequently disallowed reduction in taxable value<\/strong> when discounts were issued after the supply<\/strong>.<\/p>

    Now, the amendment clarifies that post-sale discounts can be excluded from taxable value<\/strong>, provided:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tDiscount terms were agreed before supply<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tProper commercial credit notes are issued<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tRecipient reverses proportionate ITC (if applicable)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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      2. Amendment to Section 34 \u2013 Credit Notes & Tax Adjustment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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      What Changed?<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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      The amendment simplifies credit note issuance rules<\/strong>, particularly for:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tPost-sale price revisions<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tVolume discounts<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tRate corrections<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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        Impact<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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        Businesses can now adjust GST liability more efficiently<\/strong> where commercial credit notes are issued \u2014 subject to conditions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        3. Amendment to Section 54 \u2013 GST Refund Provisions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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        What Changed?<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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        The Finance Bill 2026 clarifies refund eligibility rules<\/strong>, especially relating to:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tExcess tax paid<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tInverted duty refunds<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
        • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tRefund claims due to valuation or discount adjustments<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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          Key Improvements<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tFaster and more predictable refund processing<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tReduced rejection of legitimate refund claims<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
          • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tImproved cash flow for exporters & MSMEs<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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            4. Amendment to Section 101A \u2013 GST Appellate Tribunal (GSTAT)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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            What Changed?<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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            The amendment strengthens the GST Appellate Tribunal mechanism<\/strong>, including:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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            • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tTribunal structure<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
            • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tJurisdiction clarity<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
            • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tFaster disposal of GST appeals<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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              Why It Matters<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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              • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tFaster resolution of GST disputes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
              • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tLower burden on High Courts<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
              • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tMore predictable tax litigation process<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                5. Amendment to IGST Section 13 \u2013 Place of Supply Rules<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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                Key Change<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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                Clarification on place of supply for cross-border services<\/strong>, especially for:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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                • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tDigital services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tConsulting services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tRemote services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tExport of services<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                  Impact<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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                  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tReduces ambiguity in export vs domestic classification<\/b><\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tPrevents wrongful IGST levy<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                  • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tSupports Indian service exporters & SaaS businesses<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                    \n\t\t\t\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                    6. Major Relief for Businesses \u2013 Litigation Reduction Focus<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
                    \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                    The 2026 GST amendments reflect a policy shift toward ease of doing business<\/strong>, focusing on:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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                    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tReducing valuation disputes<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tSupporting legitimate business discounts<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tImproving refund efficiency<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                    • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tSimplifying appeal procedures<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                      This signals a taxpayer-friendly GST reform cycle<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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                      Action Points for Businesses<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t

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                      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tUpdate invoicing & ERP GST treatment<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tMonitor GST refund eligibility<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tRe-evaluate place-of-supply classification<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t
                      • \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\tStrengthen documentation for audit defense<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t
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                        Concerned about how the Union Budget 2026 GST changes will impact your business? Get expert assistance with GST compliance, valuation & discount structuring, credit note planning, refund claims, place of supply analysis, GST audits, and litigation support.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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                        Contact us today<\/strong> for end-to-end GST advisory, Budget impact assessment, refund optimization, dispute resolution, and strategic GST planning<\/strong>. We help MSMEs, startups, exporters, manufacturers, service providers, large corporates<\/strong> and SaaS \/ Digital Businesses<\/strong> stay compliant, minimize tax risks, and maximize cash flow under the evolving GST framework.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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                        \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\tWhatsApp\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                        Union Budget 2026 \u2013 GST Changes & Amendments \u2013 Key Highlights Impact, Analysis & Compliance Guide for Businesses The Finance Bill, 2026 has proposed several important amendments in the Goods and Services Tax (GST) law, aimed at improving compliance, reducing disputes, and bringing clarity on valuation, credit notes, refunds, and place of supply rules. 1. Amendment to Section 15 \u2013 GST Valuation & Post-Sale Discounts What Changed? The Finance Bill 2026 proposes a clarification on valuation of supply under Section 15 of CGST Act, especially concerning: Post-sale discounts Conditional discounts Commercial credit notes Key Impact Previously, GST authorities frequently disallowed reduction in taxable value when discounts were issued after the supply. Now, the amendment clarifies that post-sale discounts can be excluded from taxable value, provided: Discount terms were agreed before supply Proper commercial credit notes are issued Recipient reverses proportionate ITC (if applicable) 2. Amendment to Section 34 \u2013 Credit Notes & Tax Adjustment What Changed? The amendment simplifies credit note issuance rules, particularly for: Post-sale price revisions Volume discounts Rate corrections Impact Businesses can now adjust GST liability more efficiently where commercial credit notes are issued \u2014 subject to conditions. 3. Amendment to Section 54 \u2013 GST Refund Provisions What Changed? The Finance Bill 2026 clarifies refund eligibility rules, especially relating to: Excess tax paid Inverted duty refunds Refund claims due to valuation or discount adjustments Key Improvements Faster and more predictable refund processing Reduced rejection of legitimate refund claims Improved cash flow for exporters & MSMEs 4. Amendment to Section 101A \u2013 GST Appellate Tribunal (GSTAT) What Changed? The amendment strengthens the GST Appellate Tribunal mechanism, including: Tribunal structure Jurisdiction clarity Faster disposal of GST appeals Why It Matters Faster resolution of GST disputes Lower burden on High Courts More predictable tax litigation process 5. Amendment to IGST Section 13 \u2013 Place of Supply Rules Key Change Clarification on place of supply for cross-border services, especially for: Digital services Consulting services Remote services Export of services Impact Reduces ambiguity in export vs domestic classification Prevents wrongful IGST levy Supports Indian service exporters & SaaS businesses 6. Major Relief for Businesses \u2013 Litigation Reduction Focus The 2026 GST amendments reflect a policy shift toward ease of doing business, focusing on: Reducing valuation disputes Supporting legitimate business discounts Improving refund efficiency Simplifying appeal procedures This signals a taxpayer-friendly GST reform cycle. Action Points for Businesses Review discount & credit note policies Update invoicing & ERP GST treatment Monitor GST refund eligibility Re-evaluate place-of-supply classification Strengthen documentation for audit defense Concerned about how the Union Budget 2026 GST changes will impact your business? Get expert assistance with GST compliance, valuation & discount structuring, credit note planning, refund claims, place of supply analysis, GST audits, and litigation support. Contact us today for end-to-end GST advisory, Budget impact assessment, refund optimization, dispute resolution, and strategic GST planning. We help MSMEs, startups, exporters, manufacturers, service providers, large corporates and SaaS \/ Digital Businesses stay compliant, minimize tax risks, and maximize cash flow under the evolving GST framework. Share the article: Facebook Twitter LinkedIn Reddit WhatsApp<\/p>\n","protected":false},"author":2,"featured_media":1392,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[17,10,72,16,20,70],"class_list":["post-1359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-business-finance","tag-gst-advisory","tag-income-tax","tag-indirect-tax","tag-tax-governance","tag-union-budget-2026"],"_links":{"self":[{"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/posts\/1359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/comments?post=1359"}],"version-history":[{"count":16,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/posts\/1359\/revisions"}],"predecessor-version":[{"id":1651,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/posts\/1359\/revisions\/1651"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/media\/1392"}],"wp:attachment":[{"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/media?parent=1359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/categories?post=1359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vizttax.com\/insights\/wp-json\/wp\/v2\/tags?post=1359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}