Goods and Services Tax

GST Law & Article 286 of the Constitution

a) Insertion of new article 246A which makes enabling provisions for the Union and States with respect to the GST legislation. It further specifies that Parliament has exclusive power to make laws with respect to GST on inter-State supplies....

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Import of service against Export of service under GST

Where an exporter of services located in India is supplying certain services to a recipient located outside India, either wholly or partly through any other supplier of services located outside India, the following two supplies are taking place:- 1. Supply of services from the exporter of services located in India to the recipient of serv...

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GST Input Tax Credit in respect of Work Contract Service Relates to Earth Work

Now a question come whether ITC credit available in respect of such earthing work like earth excavation, filing land, piling, flatting surface, piping, cutting tree, Concrete works, Reinforcement Steel, Shuttering, Aggregate from Crusher, Brick Work, Random Rubble Masonry, Dismantling of Brick, RCC 86 Anti Termite Treatment, Blasting stud...

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Components of Levy of GST

Provisions of GST Acts, which provide for levy and collection of tax, provide that tax shall be levied on supply of goods or services or both. In my personal opinion, expression supply of goods or services or both used in Article 366(12A) of the Constitution refers to completed supply of goods or services or both and expression supply of ...

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GSTR-3B is not a “Return” : Gujarat High Court

On 24th June 2019 the Hon’ble Gujarat High Court has given a landmark ruling in the case of AAP & Company, Chartered Accountants v/s Union of India that the FORM GSTR-3B is not a 'Return', rather Return specified for Section 39 in FORM GSTR-3 is a 'Return'....

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Join Advanced Online GST Certification Course by TaxGuru

We are happy to announce the 11th Batch of our Advanced Online GST Certification Course which will start from 21st July 2019. Learn GST in a Practical way and become an Expert in this field. Batch covers detailed analysis of entire GST law with special focus on Effective GST Audits & Reconciliation Statements, filing of […]...

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Impact of GST on Apparel Sector 

GST rates for garments and made up articles is 5% of sale value not exceeding Rs. 1000 per piece and 12% for articles of sale value exceeding Rs. 1000 per piece. The GST rates are lesser than the pre-GST incidence of taxes on these goods. To reduce the cost of garment industry, GST rate on […]...

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Join 1 day workshop on GST Audit & Annual Return by Taxguru & GST Professionals.

We are happy to announce One Day GST workshop for effective GST Audits and Annual Returns. The workshop would cover clause wise clause detailed Analysis for Form GSTR 9, GSTR 9C along with GST Audit tool for GST Health Check-up. ...

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Join 4 day Certification Course on GST by MSME (Register Now)

JOIN GST Practitioner Advanced Certified Training course of Ministry of M.S.M.E. at Ahmadabad, Jaipur, Agra, Cochin, Lucknow, Hyderabad, Chandigarh, Chennai, New Delhi, Trichy, Mumbai, Kolkata, Bangalore, Coimbatore and Indore in July and August 2019 starting from 13th July 2019. BROCHURE FOR GST PRACTITIONER ADVANCED CERTIFIED TRAINING O...

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Amendment of GST Registration through GST Practitioner

Amendment of Registration in Core and Non-Core fields through a GST Practitioner TDS/TCS/NRTP/OIDAR/UN Body/Embassy/ONP Taxpayers can now select a GST Practitioner for filing of Amendment of Registration of Core and Non-Core fields. The GSTP can amend details and save the draft. The taxpayer would be able to work on the saved drafts of th...

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Converting bare shaft supplied by customer into sugar mill roller with own raw material is supply of goods

In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra) - In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra) Question 1):- The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Answ...

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ITC Benefits cannot be denied to purchaser merely for subsequent de-registration of selling dealers

M/s Onyx Designs Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) - M/s Onyx Designs Vs The Assistant Commissioner of Commercial Taxes (Karnataka High Court) Conclusion: In absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling dealers had not deposited the collected tax amount or some of the ...

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Breakwater cannot considered to be plant or machinery

In re Konkan LNG Private Limited (GST AAR Maharashtra) - The applicant has agreed that the breakwater is an immovable property. To find whether they are eligible to avail ITC of tax paid on the construction of such breakwater we need to find whether the same can be considered to be 'Plant and Machinery'....

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Bail denied in Bogus GST Billing / Wrongful ITC Claim Case

Principal Commissioner of Central Tax Vs Supreet Singh Bakshi (Patiala House Courts) - Principal Commissioner of Central Tax Vs Supreet Singh Bakshi (Patiala House Courts) In the case in hand, applicant / accused is stated to be the proprietor of M/s. Swift Enterprises, whereas, his father and brother are stated to be the Directors of M/s. Megabyte I.T. Pvt. Ltd. and his employee Rake...

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GST on oil used for lighting lamp for God

In re M/s Sri Kanyakaparameshwari Oil Mills (GST AAR Karnataka) - What is rate of tax for 'Non- perfumed Deepam Oil' which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code?...

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Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018

Corrigendum to Circular No. 102/21/2019-GST - (15/07/2019) - The additional / penal interest is charged for a transaction between Y and M/s ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s...

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Maharashtra Tax Laws (Second Amendment and Validation) Act, 2019

MAHARASHTRA ACT No. XVI OF 2019 - (09/07/2019) - Amendments to the Maharashtra. Profession Tax Act and Maharashtra Value Added Tax Act [Second Amendment] vide Maharashtra Tax Laws (Second Amendment and Validation) Act, 2019...

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Maharashtra Tax Laws (Amendment and Validation) Act, 2019

MAHARASHTRA ACT No. XIV OF 2019 - (09/07/2019) - Maharashtra Tax Laws (Amendment and Validation) Act, 2019- Amendments to the Mah. Profession Tax Act and Mah. Value Added Tax Act [Conversion of Mah. Ordinance No. VI dated 6th March 2019]...

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Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

Maharashtra Act No. XV of 2019 - (09/07/2019) - Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 to provide for settlement of arrears of tax, interest, penalty or late fee which were levied, payable or imposed, respectively under various Acts administered by the Goods and Services Tax Department and for the matter...

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MGSTD: Deemed adoption of certain GST Circulars issued by CBIC

Trade Circular (GST) No. 39T of 2019 - (05/07/2019) - Office of the Commissioner of State Tax (GST), 8th floor, New Building, GST Bhavan, Mazgaon, Mumbai-400010. TRADE CIRCULAR To, …………… …………… No. JC (1-10)-1/GST/2019/CBIC Circular(s)/ADM-8 Mumbai, dated 05.07.2019 Trade Circular (GST) No. 39 ...

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Recent Posts in "Goods and Services Tax"

GST Law & Article 286 of the Constitution

a) Insertion of new article 246A which makes enabling provisions for the Union and States with respect to the GST legislation. It further specifies that Parliament has exclusive power to make laws with respect to GST on inter-State supplies....

Read More

Converting bare shaft supplied by customer into sugar mill roller with own raw material is supply of goods

In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra)

In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra) Question 1):- The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Answer: – The activity […]...

Read More

Corrigendum to Circular No. 102/21/2019-GST dated 28th June, 2018

Corrigendum to Circular No. 102/21/2019-GST (15/07/2019)

The additional / penal interest is charged for a transaction between Y and M/s ABC Ltd., and the same is getting covered under Sl. No. 27 of notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. Accordingly, in this case the 'penal interest' charged thereon on a transaction between Y and M/s ABC Ltd. would not be subject to GST...

Read More

Import of service against Export of service under GST

Where an exporter of services located in India is supplying certain services to a recipient located outside India, either wholly or partly through any other supplier of services located outside India, the following two supplies are taking place:- 1. Supply of services from the exporter of services located in India to the recipient of serv...

Read More

GST Input Tax Credit in respect of Work Contract Service Relates to Earth Work

Now a question come whether ITC credit available in respect of such earthing work like earth excavation, filing land, piling, flatting surface, piping, cutting tree, Concrete works, Reinforcement Steel, Shuttering, Aggregate from Crusher, Brick Work, Random Rubble Masonry, Dismantling of Brick, RCC 86 Anti Termite Treatment, Blasting stud...

Read More

Join Advanced Online GST Certification Course by TaxGuru

We are happy to announce the 11th Batch of our Advanced Online GST Certification Course which will start from 21st July 2019. Learn GST in a Practical way and become an Expert in this field. Batch covers detailed analysis of entire GST law with special focus on Effective GST Audits & Reconciliation Statements, filing of […]...

Read More

ITC Benefits cannot be denied to purchaser merely for subsequent de-registration of selling dealers

M/s Onyx Designs Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)

M/s Onyx Designs Vs The Assistant Commissioner of Commercial Taxes (Karnataka High Court) Conclusion: In absence of any other allegations made against the purchasing dealer in the assessment orders, merely for the reason that selling dealers had not deposited the collected tax amount or some of the selling dealers had been subsequently de...

Read More

Components of Levy of GST

Provisions of GST Acts, which provide for levy and collection of tax, provide that tax shall be levied on supply of goods or services or both. In my personal opinion, expression supply of goods or services or both used in Article 366(12A) of the Constitution refers to completed supply of goods or services or both and expression supply of ...

Read More

GSTR-3B is not a “Return” : Gujarat High Court

On 24th June 2019 the Hon’ble Gujarat High Court has given a landmark ruling in the case of AAP & Company, Chartered Accountants v/s Union of India that the FORM GSTR-3B is not a 'Return', rather Return specified for Section 39 in FORM GSTR-3 is a 'Return'....

Read More

Body Building of Buses Whether Supply of Goods or Services

Whether the activity of building and mounting of the body on the chassis by the applicant will result in supply of goods under HSN 8707 or supply of services under SAC 9988? The above question is related to Section 97 (2) (a) of CGST Act,2017 as it is with regard to Classification & hence permitted under the said act....

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Goods and Services Tax India

The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages. At Taxguru, we provide all the latest GST news to our viewers. Our group of expert keep a close check on all the latest developments and provide a comprehensive analysis on GST updates. We keep updating our portal with articles on GST for the enlightening our readers. Bookmark us for all the GST articles and much more on GST.