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 guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Supreme Court issued notice in a challenge to West Bengals entry tax regime concerning goods meant for export. Interim protect...
Goods and Services Tax : The Court set aside the 2013 judgment striking down the Entry Tax Act after holding that the precedents relied upon had been overr...
Goods and Services Tax : The Andhra Pradesh High Court held that the challenge to GST summons had become infructuous after the appearance date was over. Th...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for affordable housing construction. No ruling was given on merits, leaving the issues undecided.
The AAR held that Masala Paan is not a composite supply with betel leaf as principal supply. It was classified as a miscellaneous edible preparation and taxed at 18% GST.
Union Budget 2026–27 proposes certain targeted amendments under GST. The changes are not rate-oriented but structural in nature and largely focus on resolving long-pending issues faced by taxpayers, particularly service exporters, refund applicants and businesses dealing with post-supply discounts.
The Authority declined to rule on ITC eligibility for foundation and structural works as the construction had already been completed. Advance rulings apply only to ongoing or proposed supplies, not past transactions.
The ruling concluded that condenser fans designed for bus and vehicle air-conditioning are parts of air-conditioning machines. GST classification under Heading 8414 was held inapplicable.
The Authority examined whether petrol and diesel billed separately in fleet operations attract GST. It ruled that fuel remains outside GST and continues to be taxed under excise and VAT.
Contributions to DMF, though linked to mining royalty, were held exempt from GST due to their public welfare character. The exemption applies only from the date of the appellate order.
This case explains situations where ITC is availed and utilised without receipt of goods or services. The ruling clarifies that such ITC is recoverable with interest and penalty under Section 74.
Courts hold that retrospective cancellation of a supplier’s registration alone is insufficient to deny ITC. Authorities must prove lack of transaction genuineness or buyer collusion.
The Court examined whether medicines and consumables supplied to in-patients form part of exempt health services. Adjudication was allowed to continue, but enforcement of any final order was stayed.
