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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 on Buy One Get One Free Scheme, Secondary Discounts & issuance of Credit Notes

Goods and Services Tax : GST compliance on Buy One Get One Free offers, secondary discounts, and issuance of credit notes clarified by CBIC, including Inpu...

November 14, 2024 66 Views 0 comment Print

GST Amnesty Scheme 2024 : Sec 128A of CGST Act 2017

Goods and Services Tax : Learn about the GST Amnesty Scheme 2024, Section 128A, and its process for interest & penalty waiver for taxpayers from 1st July 2...

November 13, 2024 1467 Views 0 comment Print

Interest on delayed payments to suppliers more than 180 days – GST Compliance

Goods and Services Tax : Learn about GST rules on interest and ITC reversal for delayed payments to suppliers beyond 180 days, including compliance tips an...

November 13, 2024 1461 Views 0 comment Print

Advisory on IMS on Supplier View by GST on 13th Nov 2024

Goods and Services Tax : GST's IMS now includes a Supplier View, enabling suppliers to track actions taken on their invoices. Updates on GSTR-2B are availa...

November 13, 2024 993 Views 0 comment Print

जीएसटीइन एडवाइजरी: इनवॉइस मैनेजमेंट सिस्टम (IMS) की व्याख्या

Goods and Services Tax : जीएसटीएन द्वारा जारी एडवाइजरी में इनवॉइस मैनेजम�...

November 13, 2024 432 Views 0 comment Print


Latest News


Court Sentences Former CGST Officer and Wife to Prison

Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...

October 28, 2024 981 Views 1 comment Print

Request for GST Adjudication Guidelines Issuance by AGFTC and ITBA

Goods and Services Tax : AGFTC and ITBA urge the issuance of standardized guidelines for GST adjudication to enhance clarity, reduce litigation, and ensure...

October 26, 2024 3726 Views 0 comment Print

GST Council Newsletter August 2024

Goods and Services Tax : The Second National Conference of GST Enforcement Chiefs focused on addressing fake registrations and enhancing compliance through...

October 24, 2024 690 Views 0 comment Print

Empanelment of CAs/Cost Accountants for Special GST Audit

Goods and Services Tax : CGST Thane invites EOIs for empanelment of Chartered and Cost Accountants for GST special audits. Submit by October 27, 2024....

October 11, 2024 13002 Views 0 comment Print

Advisory on Aadhaar Authentication & Document Verification for GST Registration in Kerala, Nagaland, Telangana

Goods and Services Tax : Biometric-based Aadhaar authentication and document verification for GST registration in Kerala, Nagaland, and Telangana began on ...

October 7, 2024 702 Views 0 comment Print


Latest Judiciary


Bonafide non-filing of GST return: matter remanded for consideration of revocation of GST registration

Goods and Services Tax : Karnataka High Court remanded matter for consideration of revocation of GST cancellation since non-filing of GST return within sti...

November 14, 2024 105 Views 0 comment Print

Contravention of GST Act attracts civil and criminal action and not suspension of GST registration

Goods and Services Tax : Kerala High Court held that for contravention of the provisions of the GST Act, department can take civil and/ or criminal action ...

November 14, 2024 81 Views 0 comment Print

Blocking of Electronic Credit Ledger by invoking rule 86A without cogent reasons impermissible

Goods and Services Tax : Karnataka High Court held that blocking of Electronic Credit Ledger by invoking Rule 86A of the CGST Rules merely on the basis of ...

November 14, 2024 81 Views 0 comment Print

Tamil Nadu AAR Disposes ZF Commercial Vehicle’s GST Application as Withdrawn

Goods and Services Tax : Tamil Nadu AAR disposes ZF Commercial Vehicle Control Systems India Limited's GST Advance Ruling application as withdrawn....

November 14, 2024 36 Views 0 comment Print

GST Classification and Tax Rate for Antioxidant Water (HSN 22011010)

Goods and Services Tax : Clarification sought by IDYA for HSN code and GST rate on antioxidant water. Advance ruling issued by Tamil Nadu AAR on classifica...

November 14, 2024 33 Views 0 comment Print


Latest Notifications


Supplier View Feature in GST IMS: A New Update

Goods and Services Tax :  The Supplier View functionality in GST IMS allows suppliers to track actions taken by recipients on invoices, ensuring better tr...

November 13, 2024 3303 Views 0 comment Print

Advisory on GST Invoice Management System (IMS) Phase 1

Goods and Services Tax : GSTN issues advisory on the new Invoice Management System (IMS) for accepting or rejecting supplier invoices, impacting GSTR-2B an...

November 13, 2024 8133 Views 0 comment Print

Regarding offline processing of GST audit in cases of FY 2020-21

Goods and Services Tax : Maharashtra GST Department allows offline processing of audits for FY 2020-21 due to technical issues, with instructions for manua...

November 13, 2024 231 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 11th November, 2024

Goods and Services Tax : The 18th Customs Consultative Group meeting discussed trade issues. Vigilance Awareness Week focused on integrity, with highlights...

November 12, 2024 324 Views 0 comment Print

Waiver Scheme for GST Taxpayers Under Section 128A

Goods and Services Tax : GST waiver scheme offers relief for tax disputes, waiving interest and penalties if full tax is paid by March 31, 2025....

November 8, 2024 9744 Views 0 comment Print


12% GST on supply of printed, centre pinned and hand numbered answer booklet to KSEEB

September 27, 2019 4467 Views 0 comment Print

In re Datacon Technologies (GST AAR Karnataka) The supply of printed, centre pinned and hand numbered answer booklet to the Karnataka State Secondary Education Board (KSEEB) constitutes supply of goods falling under the Heading 4802 of entry 112 of the Schedule 11 to the Notification 01/2017 central tax (Rate) dated 28/06/2017 and taxable at 6% […]

Depositing timber with Govt. Timber depot for disposal amounts to supply

September 27, 2019 3366 Views 1 comment Print

In re Tata Coffee Limited (GST AAR Karnataka) a) Whether the legally binding and prescribed activity of depositing the timber / wood by the applicant with the Government Timber Depot for disposal as per the provision of Section 104 of the Karnataka Forest Act will constitute a ‘supply’ and therefore subject to payment of GST […]

A Registered GTA can also hire vehicles to another GTA

September 27, 2019 6066 Views 0 comment Print

In re Saravana Perumal (GST AAR Karnataka) The applicant is a registered GTA, as per the Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA? The registered person can be a Goods Transport Agency and also a supplier of goods vehicles to another GTA on hire basis at the […]

IGST under RCM on ocean freight in case of CIF basis contract

September 27, 2019 5961 Views 0 comment Print

M/s M. K. Agro Tech Pvt. Ltd. (GST AAR Karnataka) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract? In the instant case, the importer in India is liable to pay the tax under RCM as they are deemed to be the […]

GST on delivery of spares by JNSIPL, Karnataka to consumer of JNSIPL, Maharashtra

September 27, 2019 831 Views 0 comment Print

In re Juniper Networks Solution Private Limited (GST AAR Karnataka) Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant) would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra? The delivery of spares by the applicant to the ultimate consumer on account of M/s. JNSIPL, Maharashtra, […]

GST on Supply of trucks & spare parts to Public Funded Research Institutions

September 27, 2019 1647 Views 0 comment Print

In re VE Commercial Vehicles Limited (GST AAR Karnataka) Whether Notification No. 45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions? The supply of trucks and spare parts by the applicant to Satish Dhawan Space Centre (SHAR), (SDSC SHAR) and […]

12% GST on construction of houses under Pradhan Mantri Awas Yojana

September 27, 2019 15348 Views 0 comment Print

In re Shimsha Infrastructures (GST AAR Karnataka) What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under ‘Pradhan Mantri Awas Yojana’. The rate of tax is 12% for works contract under Pradhan mantri Awas Yojana as per serial no. 3 of Notification No.1/2018-Central […]

12% GST payable on railway network work executed by sub-contractors

September 27, 2019 3816 Views 0 comment Print

In re Qatro Rail Tech Solutions Limited (GST AAR Karnataka) a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways. Since […]

Relocation related services are Mixed supply when services billed for a single price

September 27, 2019 3792 Views 0 comment Print

In re M/s Cartus India Private Limited (GST AAR Karnataka) Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST?” 1. The services supplied by the applicant do not constitute a Composite […]

HC allows petitioner to file TRAN-1 Forms again

September 26, 2019 3123 Views 0 comment Print

Kusum Enterprises Pvt. Ltd. & Sanko Gosei Technology India Pvt. Ltd. Vs Union of India & Ors. (Delhi High Court) GST Department to either open the portal so as to enable the Petitioners to again file the TRAN-1 Forms electronically, failing which the Department will accept the manually filed TRAN-1 Forms on or before 31st […]

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