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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


GST Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 8013 Views 0 comment Print

Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3003 Views 0 comment Print

11 Amendments Proposed in the Finance Bill 2025 Related to GST

Goods and Services Tax : The Finance Bill 2025 proposes 11 significant amendments to GST provisions, addressing anomalies and introducing new mechanisms. E...

February 9, 2025 13155 Views 0 comment Print

ITC Refund Challenges for Exporters with Cancelled GST Registration

Goods and Services Tax : ITC Refund Challenges for Exporters Who Cancel Their GST Registration : A Case Study on GST Procedural Hurdles and System Limitati...

February 8, 2025 441 Views 0 comment Print

Key GST Changes in Budget 2025: Impact & Compliance

Goods and Services Tax : Budget 2025 brings key GST amendments, affecting ITC claims, compliance, and penalties. Learn how these changes impact businesses,...

February 8, 2025 1206 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 270 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 219 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 117 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 51 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 69 Views 0 comment Print


Latest Judiciary


One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 15 Views 0 comment Print

For invoking jurisdiction u/s 73 CGST mandate of 61 CGST is required: HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 108 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 93 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 51 Views 0 comment Print

Madras HC Quashes GST Penalty for Lack of Show Cause Notice

Goods and Services Tax : Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amou...

February 11, 2025 375 Views 0 comment Print


Latest Notifications


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 273 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 168 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 4578 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 315 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 1989 Views 0 comment Print


AAR application not admissible if same issue is pending before Jurisdictional authority

April 20, 2020 2028 Views 0 comment Print

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu) As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question tinned in the application is already pending or decided in any proceedings in the case of an applicant under any of the […]

No ruling as transaction of supply on which advance ruling was sought was not furnished

April 20, 2020 1014 Views 0 comment Print

In re Johnson Lift Private Limited (GST AAR Tamilnadu) Advance ruling could be sought in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant in their application and during the hearings and thereafter, has not furnished the […]

Classification & GST Rate applicable on supply of Yarn & Fabrics

April 20, 2020 17823 Views 0 comment Print

In re Global Textile Alliance India Pvt. Ltd. (GST AAR Tamilnadu) What is the correct classification and rate of GST applicable on supply of Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; […]

NAA directs DGAP to verify claim of Issue of Credit notes for passing ITC benefit

April 20, 2020 309 Views 0 comment Print

Report of the DGAP the claim made by the Respondent that he has passed on the benefit of ITC by issuing credit notes also needs to be verified. Based on the above findings, the Report dated 24.09.2019 furnished by the DGAP cannot be accepted and the DGAP is directed to further investigate the present case under Rule 133 (4) of the CGST Rules, 2017.

‘Chewing tobacco’ with brand name classifiable under CTH 2403 9910

April 20, 2020 6312 Views 0 comment Print

The product intended to be manufactured by the applicant and supplied as ‘Chewing tobacco’ with the brand name ‘Kavi cut tobacco’ is classifiable under CTH 2403 9910- Chewing Tobacco.

NAA directs DGAP to Further Investigate Profiteered amount by Cloudtail India

April 20, 2020 234 Views 0 comment Print

Samit Chakraborty Vs Cloudtail India Pvt. Ltd. (NAA) Fact of the Case: The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct detailed investigation as per Rule 129 (1) of the above Rules on the allegation made by the Applicant No. […]

AAR ruling on Classification of Tank and Tank Parts

April 20, 2020 3258 Views 0 comment Print

In re Heavy Vehicles Factory (GST AAR Tamilnadu) 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”?  Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000?  […]

GST on transactions between TANGEDCO & TANTRANSCO

April 20, 2020 4743 Views 0 comment Print

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAR Tamilnadu) A. GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd. 1. GST is applicable on the following as the same are ‘supply of goods’ to TANTRANSCO:- a. Supply of Operation and maintenance materials used in the regular day to day functioning; […]

GSTN enabled work from home possible for GST Staff

April 20, 2020 930 Views 0 comment Print

Coming close after our innovation in making it possible for GST staff to access the GSTN System and work from home, it has helped us serve the taxpayer better. It has also come in for appreciation from trade and industry. In short, a win-win situation both for the trade and the department.

CGST Rule Amended for Calculating amount of Refund – Exporter be Cautious

April 20, 2020 11826 Views 2 comments Print

GST defines Export as Zero-rated Supply. Under Section 16 of the IGST Act, 2017, ‘Zero rated supply’ means any of the following supplies of goods or services or both, namely: a) export of goods or services or both; or b) supply of goods or services or both to a Special Economic Zone developer or a […]

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