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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 600 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 2985 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 4209 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 348 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 1878 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 159 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 195 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 369 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 570 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 348 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 672 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 312 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


Maintenance Charges paid to RWA―Reversal of ITC

August 7, 2021 4722 Views 4 comments Print

Per High court judgment in the case of Greenwood Owners Association & Ors. v. Union of India & Ors.(2021) 36 J.K.Jain’s GST & VR 57 (Mad), monthly contribution of members collected by Resident Welfare Associations (RWA) are Liable to GST on contribution exceeding Rs.7500/- under HSN code 9995. The circular No.109/28/2019 dated 22.7.2019 issued by […]

Quasi Judicial authorities are independent, bound by law but not by administrative instructions

August 7, 2021 10050 Views 1 comment Print

Quasi Judicial authorities are independent, bound by law but not by administrative instructions The officials of the sales tax department are administrative authorities. However, such of the officials as are vested with jurisdiction to assess. The business transactions of the dealers to tax, discharge function which is judicial in nature. The function though administrative is […]

Free e-Book – Taxable Goods & Services under GST

August 7, 2021 10707 Views 9 comments Print

This ‘TAXABLE GOODS & SERVICES UNDER GST’ is a Ready Reckoner for different tax rates under The Central Goods and Services Tax Act, 2017., The State/Union Territorial Goods and Services Tax Act, 2017., The Integrated Goods and Services Tax Act, 2017. This e-book is very useful for Traders, Businessmen, Tax-Consultants, Lawyers, Chartered Accountants, Tax-Payers, Officers […]

Interest Can Be Levied If ITC Wrongly Availed But Not Utilized?

August 6, 2021 14316 Views 2 comments Print

Section 50:- Interest on delayed payment of tax.— (1) Every person who is liable to pay tax in accordance with the provisions of this Act or the rules made there under, but fails to pay the tax or any part thereof to the Government within the period prescribed, shall for the period for which the […]

12% GST applicable on Manufacturing feeder, Drying machine etc.

August 6, 2021 2235 Views 0 comment Print

12% GST applicable on Manufacturing feeder, Drying machine, Cleaning & Grading Machine, Pre-stem remover and 18% GST on Automatic Weighing Machine In M/s. Wave Colour Techniks, [Advance Ruling No. KAR ADRG 29/2021 decided on June 07, 2021], M/s. Wave Colour Techniks (Applicants) has sought an advance ruling on the GST applicable on the machines namely […]

Applicability of GST on Repair & Maintenance and Sinking Fund

August 6, 2021 6393 Views 0 comment Print

M/s. Forest County Co-operative Housing Society Ltd. (Applicant) has sought an advance ruling on the issue of applicability of GST on Repair and Maintenance Fund and Sinking Fund and whether the exemption limit of Rs. 7500/- per member lies on these Funds in reference to Sr. No. 77 of Notification No. 12/2017 -Central Tax (Rate) dated June 28, 2017

GST Conundrum on Private Vaccinations

August 6, 2021 7527 Views 0 comment Print

1. To speed up the vaccination drive against COVID – 19, Government has permitted private hospitals to procure and administer the vaccines. Revised Guidelines for implementation of National COVID Vaccination Program issued on 8th June 2021 provides as under: “The price of vaccine doses for private hospitals would be declared by each vaccine manufacturer, and […]

Services of construction of R&R Colony taxable under Works Contract Service

August 6, 2021 1761 Views 0 comment Print

In re Adani Enterprises Limited (GST AAR Madhya Pradesh) Q1.  Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service. In respect of 1st question, […]

GST leviable on residential land provided on lease basis

August 6, 2021 2016 Views 0 comment Print

In re Gwalior Development Authority (GST AAR Madhya Pradesh) Q1. We are providing residential land on lease basis for which we are charging or receiving lease premium whether GST is leviable or not? It is well accepted that in the case of ambiguity in a provision of law, the interpretation shall be liberal. However, in […]

GST on Supply of LPG & Related services to industrial users

August 6, 2021 3510 Views 0 comment Print

In re SHV Energy Private Limited (GST AAR Telangana) 1. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply […]

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