Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...
Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...
Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...
Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...
Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...
Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...
Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...
Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...
Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...
Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...
Goods and Services Tax : Andhra Pradesh HC quashes GST assessment order due to missing DIN, citing Supreme Court and CBIC guidelines. Fresh assessment dire...
Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...
Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...
Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...
Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...
Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...
Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...
Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...
Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...
Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...
Whether restaurants/cloud kitchen/central kitchen providing restaurant services exclusively through E-commerce operators (ECO) would be liable for obtaining or continuing registration w.e.f. 01-01-2022 To get answer for this question we need to revisit section 22 and section 23 of CGST Act, 2017 along with Notification No. 65/2017 – Central Tax Dated: 15th November, 2017. 1. Section […]
Quarterly Return and Monthly Payment Scheme (w.e.f. 01.01.2021) The scheme is GSTIN wise. It means that having different GSTIN under Same PAN may opt for the scheme in some GSTIN and not in other. Once opted the scheme has to applied unless the taxpayer revise the said option. Manner of opting the scheme Rule 61A […]
E-Commerce Operators and their liability to pay GST on Restaurant Services – Impact of changes with effect from 01st January 2021 The GST Council in its 45th meeting held on 17th September 2021 recommended notifying, Restaurant Services under Section 9(5) of the CGST Act, 2017 i.e., payments of Tax to be made by E-Commerce Operator […]
Consolidated GST Rate Notification for Construction Industry and works contract, works contract for Government entity and others from July 2017 to November 2021 PRINCIPAL Notification No. 11/2017-Central Tax (Rate) [G.S.R. 690(E)] In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) [INSERTED VIA NOTIFICATION NO.03/2019 DT: 29th MAR 2019] of section […]
‘Obiter dictum’ of some case in Supreme court─Can it be a sole basis for deciding another case by the Hon’ble Supreme Court On 10.12.2021, the Hon’ble Supreme Court in Union of India & Ors. v. Aap and Company (2021) J.K.Jain’s GST & VR 515 has reversed the judgment of the Hon’ble Gujarat High Court in […]
In re KRBL Infrastructure Limited (AAR Uttar Pradesh) Que-(i) Whether the applicant is eligible to take input tax credit in relation to expenditure incurred for ‘Civil and Interior Works’ in building located at C32, Sector-62,Noida, Gautam Buddha Nagar, Uttar Pradesh, 201301 at different floors, since the said property is further used for letting out to different […]
In re Broadcast Engineering Consultants India Limited (GST AAR Uttar Pradesh) As per Section 2 (31) of CGST Act, 2017 ‘consideration’ includes any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by […]
In re Bio-Rad Laboratories India Ltd. (GST AAR Karnataka) Whether ‘diagnostic and laboratory reagents’ imported and supplied by the applicant and classified under heading 3822 of the Customs Tariff Act, 1975 are covered under Entry No.80 of Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28-06-2017 attracting a levy of Integrated Tax at the […]
In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Karnataka) i. Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply? The combined service of setting up of Wet Limestone FGD plant and operation & maintenance of the said plant can’t be […]
In re Goel Medico (GST AAR Chhattisgarh) 18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals
