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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


Whether GST Registration Mandatory for Persons Making Export of Services?

Goods and Services Tax : Understand whether GST registration is mandatory for service exporters in India. Analysis of CGST and IGST provisions on inter-sta...

March 15, 2025 558 Views 0 comment Print

Latest Amendments of Hotel Industry and Restaurants

Goods and Services Tax : New GST notifications for hotels/restaurants: 'Specified Premises' introduced, 'Declared Tariff' removed. Learn opt-in/out rules &...

March 14, 2025 2949 Views 0 comment Print

One Year, Multiple Litigations: Delhi HC Orders Immediate GST Refund, Ends Assesses Agony

Goods and Services Tax : Delhi High Court directs GST refund release, rejecting tax department’s delay. Case highlights refund disputes and legal hurdles...

March 13, 2025 4200 Views 1 comment Print

जीएसटी एक्ट 2017 की धारा 108 की समीक्षा

Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 की धारा 108 के तहत पुनरीक्षण...

March 13, 2025 345 Views 0 comment Print

ITC Double Claiming Risks Post-GSTR-2B: A Guide for GST Compliance

Goods and Services Tax : Discover how to navigate risks of ITC double claiming in post-GSTR-2B era. Learn practical tips for GST compliance, identify commo...

March 13, 2025 1872 Views 0 comment Print


Latest News


Odisha Govt Clarifies GST Exemption on compensation for Land Acquisition

Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...

March 16, 2025 132 Views 0 comment Print

GST on Education: Coaching, Books & Exemptions  

Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...

March 16, 2025 180 Views 0 comment Print

GST Reforms in India: Recent Measures & Industry Suggestions

Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...

March 16, 2025 60 Views 0 comment Print

No Specific Income Tax Tax Codes for Online Gaming Companies

Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...

March 16, 2025 72 Views 0 comment Print

TN Traders Seek GST Cut on Food Items, Camphor & Chit Fund Services Exemption

Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...

March 16, 2025 24 Views 0 comment Print


Latest Judiciary


GST Registration Can’t Be Cancelled Retrospectively without clear notice: Delhi HC

Goods and Services Tax : Mohit Enterprises Vs Commissioner of State GST And Vat Department of Trade And Taxes Delhi (Delhi High Court) Delhi High Court, in...

March 15, 2025 357 Views 0 comment Print

Seizure of goods based on undervaluation justifiable: Allahabad HC

Goods and Services Tax : Allahabad High Court dismissed the writ petition and held that seizure of goods under section 129 of the IGST/ CGST Act can be don...

March 15, 2025 564 Views 0 comment Print

Refund of unutilized credit due to zero-rated supply includes compensation cess

Goods and Services Tax : Bombay High Court held that registered person making a zero rated supply under LUT may claim refund of unutilized credit including...

March 15, 2025 213 Views 0 comment Print

Clubbing Multiple Assessment Years in a Single GST SCN Is Impermissible

Goods and Services Tax : Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year....

March 14, 2025 213 Views 0 comment Print

Allahabad HC Upholds GST Penalty for Goods Without Valid Challan

Goods and Services Tax : Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled d...

March 14, 2025 228 Views 0 comment Print


Latest Notifications


Notification No. 10/2025-Central Tax: Territorial Jurisdiction Updates

Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...

March 16, 2025 309 Views 0 comment Print

CBIC Seeks Proposals for Revising CGST Jurisdiction

Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...

March 13, 2025 660 Views 1 comment Print

CBIC Highlights Women’s Day, Gold Seizures

Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...

March 11, 2025 309 Views 0 comment Print

GST Council Forms GoM on Disaster Cess Implementation

Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...

March 7, 2025 1581 Views 0 comment Print

GST Council Revises Group of Ministers for Revenue Analysis

Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...

March 7, 2025 219 Views 0 comment Print


Manpower services: GST payable on entire billing amount inclusive of EPF & ESI etc.

September 30, 2021 25035 Views 0 comment Print

In re Exservicemen Resettlement Society (GST AAR West Bengal) GST is payable on complete billing amount including employer portion of EPF & ESl Amount West Bengal Authority for Advance Ruling has held that GST is payable on the entire billing amount, including the Employer’s contribution of Employees Provident Fund (EPF) or Employee State Insurance (ESI), if […]

Changes in CGST exemption on Supply of services WEF 01.10.2021

September 30, 2021 21234 Views 0 comment Print

CBIC amend notification No. 12/2017- Central Tax (Rate) so as to implement recommendations made by GST Council in its 45th meeting held on 17.09.2021 related to Changes in CGST exemption on Supply of services WEF 01.10.2021 vide Notification No. 07/2021- Central Tax (Rate) | Dated: 30th September, 2021. Exemptions in services ♦ S. No. 19A, […]

CBIC notifies CGST Rate on various services WEF 01.10.2021

September 30, 2021 35952 Views 3 comments Print

CBIC amendsnotification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 45th meeting held on 17.09.2021 with effect from 1st day of October, 2021. Notification No. 06/2021- Central Tax (Rate) | Dated: 30th September, 2021. Rate changes in Services ♦  No. 17- Heading […]

Summary of 4 Recent GST Circulars issued on 20th & 25th Sep 2021

September 29, 2021 6771 Views 0 comment Print

The much awaited 45th meeting of the GST Council was held on 17th September, 2021 in physical mode at Lucknow, an important state capital going to polls in near future. Though the agenda was crucial, no decision was taken for inclusion of petroleum products in GST fold. The tenure of National Anti-profiteering Authority got extended […]

Latest Provisions related to E-Invoicing and QR Code under GST

September 29, 2021 40878 Views 2 comments Print

The Secretary, GST Council at 35th Meeting held on 21st June, 2019 presented the agenda item regarding generation of e-invoice before the Council. Considering the benefits of e-invoicing Council approved, to launch a pilot project on voluntary basis for online generation of B2B e-invoices from January 2020.

Rule 86A of CGST Rules 2017- Bloking of ITC credit leddger

September 29, 2021 3273 Views 0 comment Print

Nowadays it is very common practice to block the ITC (credit ledger) by department taking the recourse of rule 86A of CGST Rule. In most cases, it is being done even without informing the taxpayer or without giving the opportunity to justify anything wrong which is noticed by the department, it is like openly infringement […]

Reopen GST Portal to Enable Form TRAN-1 Filing or Accept Manually: HC

September 29, 2021 4260 Views 1 comment Print

Sunny Motors Vs CBIC (Orissa High Court) Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1 – directed Department to permit filing of TRAN-1 till November 01, 2021. Current petition has been filed to direct the Department to accept the Goods and Services Tax (GST) TRAN-1 form under Rule 117 of the […]

Whether amount forfeited on account of breach of sale of land agreement taxable under GST

September 29, 2021 4281 Views 1 comment Print

Applicant contended that 20% of the amount forfeited is on account of sale of land which is a transaction not liable to GST as per Schedule III of the Central Goods and Services Tax Act, 2017 (CGST Act) which provides that sale of land is an activity or transaction, which is treated as, neither supply of goods nor service under GST.

Recipient of services cannot apply for advance ruling under GST: AAAR Uttar Pradesh

September 29, 2021 1626 Views 0 comment Print

In re Lucknow Producers Co-operative Milk Union Ltd (GST AAAR Uttar Pradesh) In this case appellant himself admitted that appellant is not covered under the reverse charge mechanism, but they are paying the entire tax to the service provider. In view of this, we find that, the appellant is a recipient of services in the […]

Credit Anti-profiteering penalties in the Consumer Welfare Fund

September 29, 2021 1320 Views 0 comment Print

Leading consumer and public policy research and advocacy group, CUTS International has requested the Finance Minister, Ms Nirmala Sitharaman that penalties under the Central GST Act, 2018 for profiteering should be deposited in the Consumer Welfare Fund.

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