The Andhra Pradesh High Court held that Customs authorities are responsible for levy and assessment of IGST on imported goods. The ruling has renewed debate over whether appeals should lie before GSTAT or CESTAT.
Exploring Sikkim HC ruling on ITC refunds due to business closure, its reliance on earlier decisions, and implications of Supreme Court precedents and legislative changes.
Understand GST rates on hotel stays and restaurants, including changes, eligibility for 18% GST with input tax credit, and provisions of Notification No. 5/2025-CTR.
