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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 3 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 66 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 195 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 159 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 588 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 324 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 231 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 207 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 327 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 93 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 102 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 993 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 5061 Views 0 comment Print


Rule not prescribe for cancellation of e-way bill if no transportation of goods is made within 24 Hours

January 18, 2021 13332 Views 0 comment Print

Explore the Allahabad High Court judgment on Anandeshwar Traders vs State of U.P. regarding e-way bill cancellation, transportation timelines, and additional evidence in tax matters.

GST classification Issue: HC directs GST Authorities to not to detain person called for recording any evidence

January 18, 2021 1020 Views 0 comment Print

Nowrangroy Agro Private Limited Vs Union of India (Calcutta High Court) The officer holding the enquiry shall receive the documents after preliminary scrutiny thereof and should release the person producing such documents immediately thereafter without detaining him for recording any evidence. The officer shall make a full study of the documents so produced on 29th […]

No RCM Mechanism applicable on import of services if location of supplier is from a fixed establishment

January 18, 2021 4716 Views 0 comment Print

Question on which AAR sought and discussions made -The applicant sought ruling on requirement of registration under Odisha Goods and Services Act, 2017 & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited  -Whether GST is payable on RCM basis by OPTCL in relation to import of services from Applicant […]

GST payable on Charges for arranging trucks to goods transport agency

January 18, 2021 7401 Views 0 comment Print

In re Deeraj Goyal (GST AAR Andhra Pradesh) Whether the applicant will be classified under transportation of goods by road, which is exempt or commission agents or goods transport agencies and under what HSN code his services are classified and what will be the turnover? The applicant is engaged in the business of transportation of […]

AAR rejects application as same issue was pending before revenue

January 18, 2021 1053 Views 0 comment Print

In re Continental Engineering (GST AAR Andhra Pradesh) Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime and If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be […]

GST on construction/widening of Roads for NHAI as Sub-Contractor

January 18, 2021 4083 Views 0 comment Print

In re Building Roads Infrastructure & Construction Private Limited (GST AAR Andhra Pradesh) Question: What is the classification of the ‘works contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges and Roads’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads […]

GST on ‘Iron Tubular Trevis’ | Classification of product & HSN code

January 18, 2021 1143 Views 0 comment Print

In re S.K.M.L. Industries (GST AAR Andhra Pradesh) What is rate of tax applicable for iron tubular trevis and Classification of the product and HSN code of this item? The taxability of the goods and services supplied or to be supplied, as governed under the provisions of respective GST Acts are examined to decide the […]

AAR cannot give ruling on technical/procedural issues

January 18, 2021 573 Views 0 comment Print

In re Jaideep Ispat and Alloys Pvt Ltd. (GST AAR Madhya Pradesh) The applicant’s question whether the procedure adopted and the documents/records maintained by applicant can be deemed to be a sufficient compliance of conditions and restrictions for admissibility of input tax credit of tax paid on inward supply of local scrap and sponge iron […]

Goods and Service Tax (GST) Registration & Requirements

January 18, 2021 22053 Views 3 comments Print

Failure to comply with the process of registration of GST can lead to various consequences, that a person can neither claim any Input Tax Credit nor can collect tax from his customers.

Section 83 attachment order cannot be passed by Assistant Commissioner

January 18, 2021 1224 Views 0 comment Print

Himanshu Infraprojects Pvt. Ltd. Vs Commissioner, Central Goods & Services Tax (Punjab & Haryana High Court) In the present case Section 83 order was passed by the Assistant Commissioner.  As per the counsel for the respondents the order itself reveals that it was passed with the consent of the Commissioner. However, this would not be […]

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