GST Instruction No 01/2026-GST | CBIC Introduces Information-Sharing Mechanism
CBIC Strengthens Coordination with State Mining Authorities to Detect GST Evasion Linked to Illegal Mining and Transportation of Minerals.
The Central Board of Indirect Taxes and Customs (CBIC), through its GST-Investigation Wing, has issued Instruction No. 01/2026-GST dated August 03, 2026, vide F. No. GST/INV/Audit Report No. 7 of 2024/33/2024-25, laying down a structured mechanism for coordination between Central GST field formations and State Mining Authorities. The mechanism is aimed at facilitating the timely sharing and examination of information relating to illegal mining and illegal transportation of minerals.
The Instruction has been issued in the context of observations contained in the Draft Performance Audit Report of the Comptroller and Auditor General of India on “Assessment, Levy and Collection of GST on Minerals.” The report noted that State Mining Authorities regularly detect cases involving illegal mining, transportation of minerals without authorisation, seizure of minerals and vehicles, cancellation or suspension of mining leases, excess extraction of minerals and other violations of mining laws.
