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.
Goods and Services Tax : In this article we will analyse the ambit of GST exemption in relation to accommodation services provided in religious places....
Goods and Services Tax : Explore GST Section 74A(11) changes: standardized timelines, new penalties for late payments, and the impact on taxpayer complianc...
Goods and Services Tax : Karnataka HC ने DGGI की ₹2.5 करोड़ की वसूली को अवैध ठहराया। जान...
Goods and Services Tax : Is clubbing multiple financial years in a GST show cause notice legal? Explore judicial rulings and legal interpretations under Se...
Goods and Services Tax : Pink Tax refers to the higher prices women pay for similar products and services compared to men. Learn about its impact, history,...
Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...
Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...
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,...
Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...
Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...
Goods and Services Tax : Allahabad High Court confirms penalty for goods transported without e-way bill, stressing mandatory compliance post-April 2018 ame...
Goods and Services Tax : Madras High Court held that works contract services pertaining to railways is covered by Notification 11 of 2017 CGST (RATE) dated...
Goods and Services Tax : Gujarat AAAR remands GST ruling on Devendra Kantibhai Patel's consultancy services to R&B Dept. for fresh review with new project ...
Goods and Services Tax : Analysis of GST implications on High Seas Sale transactions under turnkey contracts in the Tecnimont Pvt. Ltd. vs IOCL case as per...
Goods and Services Tax : Analysis of GST classification and applicable rates for PVC floor mats for cars. Examines AAAR Gujarat's decision and the appellan...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
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...
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...
Goods and Services Tax : Rajasthan mandates virtual hearings for GST cases. Learn about the process, requirements, and compliance under the new guidelines ...
Goods and Services Tax : CBIC issues KYC compliance clarifications for couriers, reports on significant drug seizures, overvaluation cases, and announces p...
Bharat Forge Limited Vs Principal Chief Materials Manager Diesel Locomotive Works (Allahabad High Court) The HSN code (Harmonized System of Nomenclature) is provided for each product/service by GST Council to specify the rate at which GST would be applicable. The suppliers have to quote HSN Code of the product to be supplied by them in […]
Surat Mercantile Association Vs Union of India (Gujarat High Court) Rule 36(4) of the Central GST Rules and Gujarat and GST Rules, 2017 restricts Input tax credit to be availed by the buyer of goods or services in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers […]
It appears that while generating the e-way bill, the option of bill to ship to was selected which is even reflected in the e-way bill. It has been specifically mentioned in the e-way bill that the goods have been dispatched from Jalna, State of Maharashtra.
In re Thirumalai Chemicals Limited (GST AAR Tamil Nadu) Q. The value to be adopted in respect of transfer to branches located outside the state? Ans: The applicant can adopt any one of the following three methods provided under Rule 28 of the CGST/ TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act […]
In re Vallalar Borewells (GST AAR Tamilnadu) Q1. Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing. ii. Letting out of compressors for […]
In re Aravind Drillers (GST AAR Tamil Nadu) 1. Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture classifiable under ‘SAC 9986’ for the reasons stated in para 8.3 above 2. Letting out of compressors for pumping of water from the borewells to the agricultural field is not […]
In re M/s Faiveley Transport Rail Technologies India Limited (GST AAR Tamil Nadu) DGGSTI has taken up investigations on the classifications adopted by the applicant on their supplies to Indian Railways and classified under CTH 8607. The subject goods are supplied to `Indian Railways’ and the applicant classify the same under CTH 8607. The application […]
In re Sumeru Infra Solution (GST AAR Madhya Pradesh) This Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘admissibility of input tax credit (ITC)‘ on any goods or services or both. […]
In re Madhya Pradesh Power Generating Company Limited (GST AAR Madhya Pradesh) In respect of first question, regarding classification of supply in Entry No. 6 of Schedule II to the GST Act we are unable to answer the question on account of insufficient information provided by the applicant. Further in respect of first question, regarding […]
In re Smt Vimla Devi, C/o M/s Sai Steel Co & Consultants (GST AAR Himachal Pradesh) application in this case is not accompanied by requisite fee of Rs 10,000/- (i.e Rs 5,000/- each under CGST and SGST), therefore the same is rejected. This ruling however does not in any way affect the right of the applicant […]