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Goods and Services Tax

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.

Latest Articles


Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

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...

February 11, 2025 8454 Views 1 comment Print

Understanding Section 128A: Waiver of Interest and Penalties

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...

February 11, 2025 105 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

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...

February 11, 2025 132 Views 0 comment Print

GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 9150 Views 0 comment Print

Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3168 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 276 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

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...

February 6, 2025 231 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

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...

February 6, 2025 120 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

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...

February 6, 2025 54 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

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...

February 6, 2025 72 Views 0 comment Print


Latest Judiciary


CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 69 Views 0 comment Print

One final hearing granted on payment of 10% disputed tax under GST

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...

February 11, 2025 39 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan HC

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...

February 11, 2025 225 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 129 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 69 Views 0 comment Print


Latest Notifications


Weekly Newsletter from CBIC Chairman dated 10th February, 2025

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...

February 11, 2025 357 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 192 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

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...

February 10, 2025 4713 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 330 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

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...

February 6, 2025 2031 Views 0 comment Print


Classifies Slaked Lime Under HSN 25222000, 5% GST Rate: AAR Rajasthan

October 26, 2024 243 Views 0 comment Print

he Rajasthan GST AAR classified slaked lime with <98% calcium oxide/hydroxide under HSN 2522 20 00, applying a 5% GST rate per amended Notification No. 1/2017-C.T.

Taxability & Timing of Supply for Gift Cards & Vouchers under CGST Act: AAAR UP Ruling

October 26, 2024 582 Views 0 comment Print

GST AAAR Uttar Pradesh rules that supply of gift cards, vouchers by Payline Technology is taxable as goods. Commission on voucher sales is also subject to GST.

Vegetable Oil-Based Cream: Chapter 15179090, 5% GST Rate – AAAR Uttar Pradesh

October 26, 2024 192 Views 0 comment Print

Uttar Pradesh AAAR rules on GST classification and rate for S.S. Traders’ vegetable oil-based cream, aligning it under Chapter 1517 at a 5% tax rate.

Jharkhand HC Grants Bail in ₹54 Crore Fake ITC GST Case Due to Lack of Evidence

October 26, 2024 2331 Views 0 comment Print

While the prosecution alleged a massive ITC fraud involving multiple shell companies, the lack of documentary proof ultimately led the court to favour the bail.

Request for GST Adjudication Guidelines Issuance by AGFTC and ITBA

October 26, 2024 3879 Views 0 comment Print

AGFTC and ITBA urge the issuance of standardized guidelines for GST adjudication to enhance clarity, reduce litigation, and ensure fair, efficient tax administration.

GST Ruling for KBPL Declared Void Due to Fact Suppression

October 25, 2024 558 Views 0 comment Print

The appeal by the Commissioner, CGST, Rohtak was dismissed as infructuous due to delay in filing against the AAR ruling on composite supply classification.

GST Appeal Rejected for Incomplete Fee Payment by Imaging Solutions

October 25, 2024 390 Views 0 comment Print

Imaging Solutions Pvt Ltd’s GST appeal was rejected by AAAR Haryana due to incomplete payment of the mandated appeal fee, rendering it non-maintainable under GST law.

Scrap Materials Excluded from Margin Scheme, Not Classified as Second-Hand Goods under GST: Rajasthan AAAR

October 25, 2024 336 Views 0 comment Print

Rajasthan GST AAAR clarifies that scrap materials are excluded from Margin Scheme and do not qualify as second-hand goods under GST, impacting tax applicability for scrap dealers and recyclers.

Rajasthan GST AAAR Rules on Objections in Giri Transport Company Case

October 25, 2024 423 Views 0 comment Print

GST AAAR Rajasthan clarifies the inclusion of free diesel in GTA services and rules on time limit objections for appeals under the CGST Act.

Right to avail ITC is conditional right: Kerala HC

October 25, 2024 885 Views 0 comment Print

Kerala HC rules ITC is a conditional right under CGST, dismissing Tirupati Balaji Traders’ plea for input tax credit without supplier tax payment compliance.

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