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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


Corporate Guarantee under GST: Legal Challenges and Taxation

Goods and Services Tax : Explore the complexities of GST on corporate guarantees, recent legal challenges, valuation rules, and industry concerns regarding...

February 13, 2025 84 Views 0 comment Print

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 162 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 243 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 180 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 615 Views 0 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 342 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 243 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 222 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 345 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 51 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 93 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 108 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 87 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 126 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 2631 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 555 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 492 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 303 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 5076 Views 0 comment Print


Bail application rejected in Alleged bogus GST refund & wrongful ITC availment case

January 28, 2021 3924 Views 0 comment Print

Application of bail by assessee was rejected as assessee  had created three fake firms for procuring bills from the firms based at Delhi who had no purchases and tax which was not deposited for these transaction was utilized by the firms for not only availing ITCs but for getting the refunds by showing the sales to export units. Thus, refund was received for the tax which was actually never received by Revenue.

Zip Rolls classifiable under Tariff Item 96072000

January 28, 2021 1383 Views 0 comment Print

In re The Roll Company (Prop. Shri Bhavin Ramesh Shah)  (GST AAAR Gujarat)  (i) Zip Rolls is classifiable under Tariff Item 9607 20 00; and (ii) Zip Rolls was liable to Goods and Services Tax @ 18% (CGST 9% + SGST 9%) during 01.07.2017 to 30.09.2019 under Sr. No. 446 of Schedule III of Notification […]

Arrest in Case of Fraudulent Availment of Fake Input Tax Credit

January 27, 2021 2670 Views 0 comment Print

Officers of CGST Ghaziabad Commissionerate conducted a series of searches on the various offices of Ghaziabad based firm and unearthed a fraud worth Rs 14.19 Cr.

GST: HC accepts Plea Challenging Provisions regarding Deemed Value of Land Instead of Actual Cost

January 27, 2021 1992 Views 0 comment Print

The subject matter of challenge in the present writ application is to the Entry No.3(if) of the Notification No.11/217 -Central Tax (Rate) dated 28th June, 217 read with Para-2 of the said notification. It appears that the writ applicant has entered into an agreement with a developer, i.e., the fourth respondent herein with respect to a purchase of plot of land

GST registration cancellation order cannot be passed without issuing SCN

January 27, 2021 1017 Views 0 comment Print

Syed Jafar Abbas Vs Commercial Tax Officer (High Court Gujarat) The subject matter of challenge in the present writ application is to the impugned order dated 04.06.2020 cancelling the GST registration of the writ applicant w.e.f. 24.10.2018. We need not delve much into the facts of this litigation as the order impugned deserves to be […]

Writ filed against constitutional validity of Section 16(4) of GST Act, 2017

January 27, 2021 11682 Views 0 comment Print

Surat Mercantile Association & 5 Other(S) Vs Union Of India & 2 Other(S) (Gujarat High Court) 1. We have heard Mr. Vinay Shraff, the learned counsel assisted by Mr. Parth Shah, the learned counsel appearing for the writ applicants. 2. The subject matter of challenge in the present writ application is to the constitutional validity […]

Constitution of Maharashtra Consumer Welfare Fund under MGST Act, 2017

January 27, 2021 369 Views 0 comment Print

Constitution of Maharashtra Consumer Welfare Fund w.e.f. 1st July 2017 under Maharashtra Goods and Services Tax Act, 2017. Also Read- Constitution of Standing Committee under rule 97(4) of Maharashtra GST Rules, 2017 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 27th January 2021 NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX […]

Constitution of Standing Committee under rule 97(4) of Maharashtra GST Rules, 2017

January 27, 2021 510 Views 0 comment Print

Constitution of Standing Committee under sub-rule (4) of rule 97 of Maharashtra Goods and Services Tax Rules, 2017 to make recommendations for proper utilization of the money credited to the Maharashtra Consumer Welfare Fund for welfare of the consumers. Also Read- Constitution of Maharashtra Consumer Welfare Fund under MGST Act, 2017 FINANCE DEPARTMENT Madam Cama […]

ITC meant for outward supply of Bullions cannot be used against Castor Oil Seed

January 27, 2021 5589 Views 0 comment Print

In re Aristo Bullion Pvt Ltd (GST AAR Gujarat) Question: Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply? […]

GST on Supply of Bollards, Buoys, frontal frames with fascia pads

January 27, 2021 1980 Views 0 comment Print

In re Trellborg Marine Systems pvt. Ltd. (GST AAR Gujarat) Question-1 (Part-A) -What would be the classification of the following products under GST and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended). Sr. No. Products 1 Bollards 2 Bolts, nuts, screw, washer etc. known as fixtures 3 […]

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