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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


Decoding Reverse Charge Mechanism (RCM) Under GST

Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...

February 13, 2025 36 Views 0 comment Print

Safari Saga: Finance Act 2025 Amends GST ITC Rules for Construction

Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...

February 13, 2025 165 Views 0 comment Print

Perils of over submission: A Fatal Pitfall in GST Litigation

Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...

February 13, 2025 153 Views 0 comment Print

GST Arrest Procedure: Grounds Now Required in Writing

Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...

February 13, 2025 585 Views 0 comment Print

A Solution to Menace of Fake invoices causing huge demand under GST

Goods and Services Tax : Understand the GST fake invoice issue, tax demand, penalties, and possible solutions, including appeals, payments, and expected am...

February 12, 2025 807 Views 1 comment Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 99 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 318 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 225 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 201 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 324 Views 0 comment Print


Latest Judiciary


Notice Issued Beyond Section 73(2) Time Limit is Invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] i...

February 13, 2025 18 Views 0 comment Print

Notice for evasion of GST by DGGI can be adjudicated by competent authority of GST

Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...

February 13, 2025 84 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 90 Views 0 comment Print

SLP Against TNVAT Order Pending, HC Sets Aside Section 19(5)(c) Order

Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...

February 13, 2025 81 Views 0 comment Print

Calcutta HC condoned delay in GST appeal, citing S.K. Chakraborty precedent

Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...

February 13, 2025 99 Views 0 comment Print


Latest Notifications


GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...

February 13, 2025 762 Views 0 comment Print

GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 510 Views 0 comment Print

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 477 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 300 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 5055 Views 0 comment Print


Works Contract Services under GST- A Compendium regarding Development/Changes in the law

July 13, 2021 28341 Views 2 comments Print

Works contract have always been a matter of mystery and doubts, however in current GST scenario many things are sorted out unlike erstwhile VAT and Service Tax laws. In this article we have tried to compile and discuss all the relevant sections, rules and notifications in lieu of Works Contract Services. At the Outset definition […]

SC pulled up department for delay in filing of appeal, imposes personal cost of Rs 25,000

July 13, 2021 1533 Views 0 comment Print

Hon’ble SC has in the case of UNION OF INDIA & ORS v/s M/S VISHNU AROMA POUCHING PVT. LTD. & ANR in SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 1434/2021 has come down heavily on the lethargy on part of the revenue department in late filing of appeals, even when so much computerization have been achieved. […]

DGGI booked about 8000 cases involving fake ITC of over Rs. 35000

July 13, 2021 1188 Views 0 comment Print

During the financial year 2020-21 the CGST zones and the Directorate General of GST Intelligence (DGGI) have booked about 8000 cases involving fake ITC of over Rs. 35000 crore. During the financial year 426 persons including 14 professionals such as CAs, Lawyers and masterminds, beneficiaries, directors etc were arrested.

HC Allowed refund of IGST paid on ocean freight

July 13, 2021 1863 Views 0 comment Print

To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the provisions of the Integrated Goods and Service Tax Act, 2017 to the extend it prescribe rate for levy of Integrated-tax on services by way of transportation of goods by vessel from a place outside India, up to custom station of clearance of India, where service provider i.e. supplier of service and service recipient i.e. recipient of service both are located in non taxable territory i.e. Outside India;

Rajasthan HC struck down GST on Ocean Freight

July 13, 2021 1608 Views 0 comment Print

Mahesh Vegoils Private Limited Vs Union Of India (Rajasthan High Court) Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to be an unconstitutional and ultra-vires to the […]

Rajasthan HC struck down GST on Ocean Freight- Followed Mohit Mineral

July 13, 2021 2214 Views 0 comment Print

Lakhpat Trading And Industrys Private Ltd. Vs Union Of India (Rajasthan High Court) Petitioners have filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “(i) Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 in so far as the same introduced Explanation to Clause 1 of Article […]

Business Services by ‘Airbus group India’ carried out in India to be classified as ‘Intermediary Service’- Karnataka AAR

July 13, 2021 1398 Views 1 comment Print

Business Services by ‘Airbus group India’ carried out in India to be classified as ‘Intermediary Service’- Karnataka AAR This post provides an update about the recent decision of Karnataka Authority for Advance Ruling (‘AAR’) in the case of Airbus Group India Private Limited (AAR No KAR ADRG 31/2021) (“The Applicant”). This AAR deals with one […]

GST: Defence formation & Ordnance factories- E-way bill applicability, ITC

July 13, 2021 9039 Views 0 comment Print

Whether the exemption to a ‘defence formation for preparation and generation of E – way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence. Government of India?

GST not leviable on reimbursement of property tax received from members of Housing Society

July 13, 2021 5400 Views 7 comments Print

In re Emerald Court Co-operative Housing Society Limited (GST AAR Maharashtra) Question: – Determination of the liability to pay GST on Maintenance charges. Emerald Court Co-op Housing Society Ltd is a Co-operative Housing Society (CHS). It looks after the upkeep of the society and its members. The CHS provides services to its members in the […]

AAR Maharashtra allows withdrawal of application by Sachar Gaming

July 13, 2021 834 Views 0 comment Print

Whether the exemption to a ‘defence formation for preparation and generation of E – way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence, Government of India?

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