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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


Kumbh Mela – “Religious Place”- New Saga of GST Litigation

Goods and Services Tax : In this article we will analyse the ambit of GST exemption in relation to accommodation services provided in religious places....

March 11, 2025 1449 Views 0 comment Print

Nuances in GST Section 74A(11): Balancing Compliance & Penalties

Goods and Services Tax : Explore GST Section 74A(11) changes: standardized timelines, new penalties for late payments, and the impact on taxpayer complianc...

March 11, 2025 75 Views 0 comment Print

GST में Voluntary Payment या Coercion? Karnataka HC का फैसला

Goods and Services Tax : Karnataka HC ने DGGI की ₹2.5 करोड़ की वसूली को अवैध ठहराया। जान...

March 11, 2025 42 Views 0 comment Print

Legality of Consolidated GST SCN by Clubbing of More Than One Financial Year

Goods and Services Tax : Is clubbing multiple financial years in a GST show cause notice legal? Explore judicial rulings and legal interpretations under Se...

March 10, 2025 4131 Views 1 comment Print

Pink Tax: Gender-Based Pricing Discrimination

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,...

March 10, 2025 330 Views 0 comment Print


Latest News


KSCAA Representation on Streamlining GST Registration Process

Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...

February 15, 2025 2346 Views 0 comment Print

KSCAA Calls for Professional Tax Portal Upgrades to Resolve OTP & Payment Issues

Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...

February 15, 2025 291 Views 0 comment Print

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 306 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 828 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 510 Views 0 comment Print


Latest Judiciary


Allahabad HC Upholds Penalty for goods transported without e-way bill

Goods and Services Tax : Allahabad High Court confirms penalty for goods transported without e-way bill, stressing mandatory compliance post-April 2018 ame...

March 11, 2025 72 Views 0 comment Print

Work contract services to railways eligible for concessional tax rate of 12%: Madras HC

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...

March 11, 2025 87 Views 0 comment Print

GST Exemption on Govt Consultancy Services: AAAR Gujarat Ruling

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 ...

March 11, 2025 645 Views 0 comment Print

HSS transactions fall under Schedule III & are neither supplies of goods nor services

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...

March 11, 2025 456 Views 0 comment Print

PVC Car Floor Mats Classified Under CTH 8708; GST Rate 28%: AAAR Gujarat

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...

March 11, 2025 57 Views 0 comment Print


Latest Notifications


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 48 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 1551 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 207 Views 0 comment Print

Rajasthan GST Virtual Hearing Guidelines 2025

Goods and Services Tax : Rajasthan mandates virtual hearings for GST cases. Learn about the process, requirements, and compliance under the new guidelines ...

March 6, 2025 276 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 03/03/2025

Goods and Services Tax : CBIC issues KYC compliance clarifications for couriers, reports on significant drug seizures, overvaluation cases, and announces p...

March 4, 2025 339 Views 0 comment Print


GST Rate & HSN Code must be mentioned on tender/bid document: HC

December 18, 2020 21606 Views 0 comment Print

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 […]

CGST Rule 36(4) notice issued by Hon’ble Gujarat High Court

December 18, 2020 5385 Views 0 comment Print

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 […]

HC order release of Goods and Vehicle detained for Alleged mismatch

December 18, 2020 1668 Views 0 comment Print

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.

GST: Value in respect of transfer to branches located outside state

December 18, 2020 3078 Views 0 comment Print

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 […]

Letting out of compressors for pumping of water from borewells to agricultural field is not ‘Support Service for agriculture

December 18, 2020 948 Views 0 comment Print

 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 […]

Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture

December 18, 2020 11361 Views 0 comment Print

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 […]

No Ruling by AAR on issue under investigation with DGGSTI

December 18, 2020 771 Views 0 comment Print

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 […]

Advance ruling cannot be given on admissibility of ITC on procedural issue

December 18, 2020 864 Views 0 comment Print

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. […]

GST on supplies on contracts : No ruling as copy of contracts not furnished

December 18, 2020 771 Views 0 comment Print

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 […]

AAR HP rejects application not accompanied by requisite fee

December 18, 2020 702 Views 0 comment Print

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 […]

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