Budget 2026: Exporters to Get Relief, Old GST Disputes to be Resolved

• Budget 2026 may introduce changes in GST laws to promote exports and resolve long-standing disputes.
• Changes in CGST and IGST Acts are expected to address issues like intermediary services and post-sale discounts.
• The obligation of an agreement before supply for post-sale discounts will likely be removed.
• Disputes over the place of supply for service exporters are set to be resolved, potentially freeing up ₹3300 crore in pending litigation.
• Relief is anticipated for courier exports in the gems and jewelry sector, and the ₹1000 refund threshold for low-value exports may be removed.

Why It Matters: Budget 2026 aims to boost exports and resolve GST-related disputes through key legislative changes.