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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


All about Input Service Distributor and Manner of Distribution of credit

Goods and Services Tax : Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST ...

March 18, 2025 81 Views 0 comment Print

Mandatory ISD Registration from 1st April 2025 (Hindi & English)

Goods and Services Tax : Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Ser...

March 18, 2025 279 Views 0 comment Print

GST ITC on Construction of Immovable Properties: Key Changes

Goods and Services Tax : Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) ...

March 18, 2025 297 Views 0 comment Print

Understanding GST Composition Scheme Eligibility for Brick Manufacturers

Goods and Services Tax : Introduction The Goods and Services Tax (GST) in India offers a simplified tax compliance option known as the Composition Scheme, ...

March 18, 2025 117 Views 0 comment Print

1 अप्रैल 2025 से जीएसटी अधिनियम में नए नियम लागू।

Goods and Services Tax : 1 अप्रैल 2025 से GST नियमों में बदलाव होंगे, जिसमें मल्ट...

March 18, 2025 174 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 405 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 624 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 147 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 147 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 54 Views 0 comment Print


Latest Judiciary


GST Assessment Order Set Aside for Improper Notice; Remanded with 25% Tax Deposit: Madras HC

Goods and Services Tax : Mere uploading of notices and orders on the GST portal might not be sufficient to fulfill the requirement of proper service, espec...

March 18, 2025 69 Views 0 comment Print

Charger Not Taxable Separately When Sold With Phone Under Single MRP: SC

Goods and Services Tax : Supreme Court held that when a cell phone is sold along with a charger there is only one Maximum Retail Price and hence charger ca...

March 18, 2025 186 Views 0 comment Print

Statutory Pre-Deposit Refund Cannot Be Denied as Time-Barred: Jharkhand HC

Goods and Services Tax : Jharkhand High Court held that rejection of refund of statutory pre-deposit merely because refund application was filed beyond sec...

March 18, 2025 1185 Views 0 comment Print

Refund for Period Before 13.07.2022 Unaffected by Notification No. 9/2022-Central Tax: Gujarat HC

Goods and Services Tax : The petitioner is inter-alia, engaged in the manufacture and sale of edible oil. According to the petitioner, the rate of tax on o...

March 18, 2025 639 Views 0 comment Print

GST Assessment Order Invalid Without Signature and DIN: AP HC

Goods and Services Tax : Andhra Pradesh High Court invalidates GST order due to missing officer signature and DIN, citing precedent. Fresh assessment permi...

March 18, 2025 423 Views 0 comment Print


Latest Notifications


Weekly newsletter from Chairman, CBIC dated 17/03/2025

Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...

March 18, 2025 48 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Uttar Pradesh

Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...

March 17, 2025 156 Views 0 comment Print

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 834 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 804 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 339 Views 0 comment Print


SC upheld validity of GST Rule 89(5) read with Section 54(3)(ii)

September 13, 2021 14766 Views 0 comment Print

As we all are that the refund of unutilized Input tax credit of inverted duty (ITC) under GST is dealt under Section 54(3) (ii). In terms of Section 54(3) of Central Goods and Service Tax (CGST Act, 2017) refund of unutilized input tax credit shall be allowed only in two cases as mentioned below; 1. […]

Inverted Duty Structure the way forward?

September 13, 2021 14502 Views 4 comments Print

Accumulation of Input Tax Credit happens when the tax paid on inputs is more than the output tax liability. Such accumulation will have to be carried over to the next financial year till such time as it can be utilised by the registered person for payment of output tax liability. However, the GST Law permits […]

HC directs Advance ruling authorities to answer specific questions asked by Appellant

September 13, 2021 891 Views 0 comment Print

Kasturba Health Society Vs Union of India (Bombay High Court) On going through the impugned orders challenged here, we find that these orders do not answer the basic question raised by the petitioner-society. The question raised by the petitioner-society was as to whether or not, the petitioner-society, on its own strength and in its own […]

TNVAT payable On Sale of Electronically Made Indian Musical Instruments

September 13, 2021 684 Views 0 comment Print

Radel Electronics Pvt. Ltd. Vs Government of Tamil Nadu (Madras High Court) State has not intended to grant exemption in respect of large scale manufacturers of electrically made Indian Musical Instruments. Such Indian Musical Instruments, which all are using the electronic technologies, then it is to be classified as electronic instruments, which would squarely fall […]

EPC contract for infrastructure facilities is a work contract & 18% GST is payable

September 13, 2021 2175 Views 0 comment Print

In re L & T Hydrocarbon Engineering Ltd. (GST AAR Rajasthan) As per EPC contract the applicant has to complete the task, of setting up of MUPS2-EPC-2 project broadly ranging from designing, engineering, procurement, fabrication, manufacturing, assembly, erection and installation, facilities construction, Testing, Pre commissioning & Commissioning, Training etc & satisfactory hand over of complete […]

Solar Power Generating Plant is Plant & machinery eligible for ITC

September 13, 2021 8418 Views 0 comment Print

In re Pristine Industries Limited (GST AAR Rajasthan) ‘Solar Power Generating Plant’ of the applicant qualify as ‘plant and machinery’ as it falls under machinery as discussed above and not covers under (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. Therefore, subject to the […]

GST exempt on services relating to conduct of examination for Educational Boards

September 13, 2021 12168 Views 0 comment Print

In re Management & Computer Consultants (GST AAR West Bengal) Whether services related to pre-examination, conducting of examination and post -examination provided to Educational Boards, Council and Universities shall be treated as exempted supply. West Bengal State Council of Technical & Vocational Education and Skill Development, a statutory body, offers courses under various sections like […]

Section 23 of CGST Act, 2017: Persons not liable for registration under GST

September 13, 2021 48252 Views 2 comments Print

Today, let’s recapitulate what the GST law says in a nutshell, about persons not liable for registration under GST. Section 23 of the CGST Act 2017, speaks  about Persons Not liable for registration under GST. The list includes the following persons, S.No Particulars Relevant Section / Notification 1. Persons engaged exclusively in supplying goods and […]

Patiala House Court refuses Bail to accused of availing fraudulent ITC

September 12, 2021 1695 Views 0 comment Print

On behalf of department, application is opposed submitting that accused have utilized and availed fraudulent ineligible ITC to the tune of Rs 15 crates as such committed a serous economic offence.

Expense on development of Tools & Designs cannot be termed as revenue expense

September 12, 2021 579 Views 0 comment Print

DCIT Vs Sutham Electric Ltd. (ITAT Pune) The solitary issue in the present case relates to the allowability of the expenditure incurred on development of Tools and Designs which are used in the business and manufacturing of automotive switch gears of Rs.3,75,00,000/- as revenue expenditure. This expenditure was shown as deferred revenue expenditure written off […]

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