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 : The increasing use of AI in GST is leading to automated mismatch alerts and notices based on flawed data. The key takeaway is that...
Goods and Services Tax : IPL franchises have contested the 40% GST rate, arguing it wrongly classifies matches as entertainment instead of sporting events....
Goods and Services Tax : Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitatio...
Goods and Services Tax : Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights ...
Goods and Services Tax : The Court examined whether show-cause notices covering multiple financial years are valid and noted divergent High Court rulings. ...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : Due to technical issues on the new tax portal, late fees for Profession Tax returns were waived if tax was paid by 15 March 2026. ...
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
The ruling holds that providing security and scavenging services to government hospitals qualifies as pure services linked to constitutional public health functions. The authority found all conditions of Notification 12/2017 satisfied, resulting in GST exemption.
The AAR rules that a non-profit Section 8 company supplying sponsorship services qualifies as a “body corporate,” making GST payable on a forward charge basis.
The AAR ruled that medicaments prepared exclusively as per authoritative pharmacopoeia formulas attract 2.5% CGST + 2.5% SGST. Single-constituent products are classified under entry 234, while multi-constituent products are classified under entries 233 or 234 based on retail packaging.
Description: GST on aerated beverages supplied in hotel restaurants, whether standalone or with food, is treated as a composite supply of restaurant service. Tax applicable: 9% CGST + 9% SGST.
The AAR held that digitalization and monitoring of piped water supply projects for government departments are GST-exempt. Services qualify as pure services with no goods involved and relate to constitutionally mandated functions. The ruling ensures tax-free execution of technology-driven water supply programs.
The West Bengal AAR ruled that transferring all assets and liabilities of a company to a new entity while continuing operations qualifies as a GST-exempt service by way of transfer of a going concern.
The AAR held that data collection services for Functional Household Tap Connections are pure services under GST law. Provided to PHED, a state government authority, these services relate to water supply functions under Articles 243G and 243W. As a result, the services are fully GST-exempt.
Examines whether data validation and training activities for water supply schemes qualify as exempt pure services. The ruling clarifies classification criteria and GST applicability.
The authority evaluates the applicant’s claim that its proposed transportation model involves GTA services. It agrees, noting that issuance of a consignment note and assumption of delivery liability indicate GTA classification. Consequently, services to unregistered customers through e-commerce platforms fall under the GST exemption.
Delhi High Court set aside the GST SCN and consequent order after petitioner was not given a proper opportunity to file a reply or attend a personal hearing. Matter remanded for fresh adjudication.
