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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


Section 16(2)(c) CGST Act: Balancing Revenue Interests & Taxpayer Rights in ITC

Goods and Services Tax : Explore the implications of Section 16(2)(c) of the CGST Act, balancing taxpayer rights and government revenue in Input Tax Credit...

February 11, 2025 8454 Views 1 comment Print

Understanding Section 128A: Waiver of Interest and Penalties

Goods and Services Tax : Learn about Section 128A of CGST Act, introduced to reduce litigation in non-fraud cases, covering tax waivers, notified dates, co...

February 11, 2025 105 Views 0 comment Print

Draft Reply to Notice on Excess ITC Claimed in GSTR-3B Compared to GSTR-2B

Goods and Services Tax : Learn how to address GST notices on excess ITC claimed in GSTR-3B compared to GSTR-2B with structured replies, reconciliation step...

February 11, 2025 132 Views 0 comment Print

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 9150 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 3168 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 276 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 231 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 120 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 54 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 72 Views 0 comment Print


Latest Judiciary


CGST Section 61 Reply Doesn’t Bar Section 73 Tax Recovery: SC

Goods and Services Tax : Supreme Court rejects SLP of Goverdhandham Estate against Rajasthan HC's decision in GST dispute over ITC eligibility on elevators...

February 11, 2025 69 Views 0 comment Print

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 39 Views 0 comment Print

Jurisdiction under Section 73 CGST requires compliance with Section 61 CGST: Rajasthan 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 225 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 129 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 69 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 357 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 192 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 4713 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 330 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 2031 Views 0 comment Print


Section 74A GST Act, 2017: New Provisions for Tax & Penalty Determination

August 7, 2024 1620 Views 1 comment Print

Explore Section 74A of the GST Act, 2024, which unifies tax and penalty provisions. Learn about changes from Sections 73 and 74 and their impact on taxpayers.

Advance Ruling on GST Applicability for M/s Raibag Taluk MSPC Supplying Food Products to Childcare Centers (Aanganwadis)

August 7, 2024 267 Views 0 comment Print

Advance ruling clarifies that RAIBAG TALUK MSPC’s food supply to Aanganwadis does not qualify for GST exemptions under specific notifications.

Screening Test & Medical Institution Accreditation Fees Taxable Under GST: Delhi HC

August 7, 2024 681 Views 0 comment Print

Delhi High Court held that services provided for conducting screening test and the fees charged for accrediting medical institutions does not fall within the scope of Serial No.66(a) and Serial No.66(aa) of the 2017 Notification and hence not exempt from payment of GST.

Calcutta HC Stays GST Demand considering jurisdictional issue in Gopal Samanta case

August 7, 2024 678 Views 0 comment Print

Calcutta High Court stays GST demand against Gopal Samanta, questioning validity of time extensions under Section 73 of WBGST/CGST Act due to lack of force majeure.

Budget 2024: Amendments relating to Indirect Taxes (GST & Custom Duty)

August 7, 2024 2640 Views 0 comment Print

Explore the major 2024 amendments in Customs and GST laws. Key changes in tariff rates, warehousing rules, and GST regulations affecting trade and taxation.

State of Bihar & Ors. Vs Commercial Steel Engineering Corporation (Supreme Court)

August 7, 2024 681 Views 0 comment Print

Supreme Court declines to interfere in the Special Leave Petition in the case of State of Bihar Vs Commercial Steel Engineering Corp, leaving all questions of law open.

ITC to bona fide purchasers cannot be denied if selling dealer fails to deposit tax

August 7, 2024 9600 Views 0 comment Print

Tax authorities should not deny ITC to purchasing dealers if selling dealer failed to deposit collected tax, provided that purchasing dealer had conducted genuine transactions.

GST on Ready-to-Eat Food Items Sold Without Brand Name

August 7, 2024 1686 Views 0 comment Print

Explore the GST AAR Kerala ruling for Devalokam Bakery on whether Pani Puri, Masala Chat, and other items fall under 5% restaurant sales tax or not.

ITC on Old Vehicles for Resale: AAR Allows ITC on Repairs, Rent & Services

August 7, 2024 1290 Views 0 comment Print

GST AAR ruling for Royaldrive Pre Owned Cars LLP regarding input tax credit eligibility on spare parts, refurbishment services, and other business expenses.

ITC on Demo Cars for Motor Vehicle Dealers: GST AAR Kerala

August 7, 2024 597 Views 0 comment Print

Clarification on ITC eligibility for inward supply of motor vehicles used for demonstration purposes in the course of motor vehicle business. AAR Kerala ruling

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