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 : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...
Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...
Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...
Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...
Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...
Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...
Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...
Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...
Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...
Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...
Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...
Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...
Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...
Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...
Goods and Services Tax : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...
Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...
Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...
Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...
Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...
Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...
Union of India & Ors. Vs. Adfert Technologies Pvt. Ltd. (Supreme Court) In the case of Adfert Technologies Pvt. Ltd. Vs Union of India & Ors., Punjab & Haryana High Court) has directed the Government to permit the Petitioners to file or revise where already filed incorrect TRAN-1 either electronically or manually statutory Form(s) TRAN-1 […]
In re Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust (GST AAAR Karnataka) In the instant case, the Appellant had erected temporary accommodations at Kumbalagodu Village, Mysore Road, KengeriHobli, Bangalore North Taluk where the religious event was conducted. We find that the Appellant is not renting out ‘rooms’ but rather is renting out units of […]
In re Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (GST AAR Madhya Pradesh) The amount recovered by the applicant from other government departments for doing research work and study, which help them make policies or understand its impact, shall be exempt subject to satisfaction of conditions laid down under Entry No. 3 […]
In re M/s. Penna Cement Industries Limited (GST AAR Telangana) In case of ex-factory inter-State sales affected by the applicant, the goods are made available by the supplier to the recipient at the factory gate, but this is not the point where movement terminates since the recipient subsequently assumes the charge for transportation of the […]
In re Sri Venkateshwara Agencies (GST AAR Telangana) Q1. Ice cream and ice cream allied products, milk shakes served in the parlour with or without adding ingredients like fruits or topping sauces according to the customer taste or requirements. Ans. For the period from 15.11.2017 to 30.09.2019 the supply falls under Sl.No. 7(i) of Not. […]
We are happy to announce the release of our thoroughly revised detailed book on GST titled A Complete Analysis on GST – November 2019 Edition
The introduction of DIN for every correspondence issued by the department to tax payers has been widely appreciated. This guards against any misuse by mischievous elements. Further to this, I would also like to draw your attention to the need for effective communication and for avoiding issue of loosely drafted letters, notices, etc. The image of the department ultimately depends on the level and nature of communication with taxpayers.
Section 9(4) of CGST Act, 2017 As we all know Liability to Pay tax by a Recipient under Reverse Charge Mechanism is governed by Sections 9(3) and Section 9(4) of the Central Goods and Service Tax Act, 2017. At the very beginning Section 9(4) of The Central Goods and Services Tax Act, 2017 was : […]
Freight paid to the shipping liners or shipping companies for the transportation of export goods and imported goods through Sea is called as ocean freight. The levy of tax on Ocean freight is not a new concept. The legacy of tax statute has been continued in the GST regime, on Ocean freight or transportation of goods by sea was a taxable service leviable to Service Tax with effect from 1st March 2016.
Respondent has not availed benefit of ITC after coming in to force of the GST and he has charged GST @18% which was required to be charged as per the Notification dated 01.07.2017.
