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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 SPL-02 Letter Format for GST Amnesty Scheme 2024

Goods and Services Tax : Find the GST SPL-02 letter format for the GST Amnesty Scheme 2024, including DRC-03 payment details and interest relief requests u...

March 19, 2025 21 Views 0 comment Print

Legality of Seizure of Cash or Other Valuables under GST Law

Goods and Services Tax : Under GST law, authorities cannot seize cash or valuables unless linked to tax evasion. Recent court rulings confirm such seizures...

March 19, 2025 57 Views 0 comment Print

All about Input Service Distributor and Manner of Distribution of credit

Goods and Services Tax : Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST ...

March 18, 2025 513 Views 0 comment Print

Mandatory ISD Registration from 1st April 2025 (Hindi & English)

Goods and Services Tax : Starting from 1st April 2025, all GST-registered persons who have multiple GSTINs under the same PAN must register as an Input Ser...

March 18, 2025 696 Views 1 comment Print

GST ITC on Construction of Immovable Properties: Key Changes

Goods and Services Tax : Understand the impact of GST ITC on immovable properties post the 55th GST Council Meeting, including changes to Section 17(5)(d) ...

March 18, 2025 954 Views 1 comment Print


Latest News


Odisha Govt Clarifies GST Exemption on compensation for Land Acquisition

Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...

March 16, 2025 447 Views 0 comment Print

GST on Education: Coaching, Books & Exemptions  

Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...

March 16, 2025 672 Views 0 comment Print

GST Reforms in India: Recent Measures & Industry Suggestions

Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...

March 16, 2025 153 Views 0 comment Print

No Specific Income Tax Tax Codes for Online Gaming Companies

Goods and Services Tax : Online gaming tax collection lacks specific tracking. Govt issued notices for ₹1.43 lakh crore. GST at 28% applies to real money...

March 16, 2025 153 Views 0 comment Print

TN Traders Seek GST Cut on Food Items, Camphor & Chit Fund Services Exemption

Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...

March 16, 2025 54 Views 0 comment Print


Latest Judiciary


Delay Beyond 1 Month in GST Appeals Not Condonable: Chhattisgarh HC

Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...

March 19, 2025 480 Views 0 comment Print

Proper Service of Notice Crucial for GST Assessment Validity: Madras HC

Goods and Services Tax : Madras High Court invalidates assessment order in M.Vimalraj Vs Union of India due to lack of proper notice service under GST Act....

March 19, 2025 195 Views 0 comment Print

HC Quashes Writ on GST Penalty for Non-Claim of Goods, Directs Alternative Remedy

Goods and Services Tax : The Allahabad HC dismissed HDB Financial's writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue ...

March 19, 2025 96 Views 0 comment Print

Separate GST Orders should be issued for each year Despite Composite SCN: Kerala HC

Goods and Services Tax : Kerala High Court addresses GST show cause notice to Lakshmi Mobile, focusing on separate orders and hearing opportunities....

March 19, 2025 324 Views 0 comment Print

ITC Reversal: Madras HC allows opportunity on payment of 25% of disputed taxes

Goods and Services Tax : Madras High Court resolves Tvl. Arumugasamy tax case. 25% disputed tax payment allows a new hearing. Read the full order summary. ...

March 19, 2025 120 Views 0 comment Print


Latest Notifications


Weekly newsletter from Chairman, CBIC dated 17/03/2025

Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...

March 18, 2025 171 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Uttar Pradesh

Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...

March 17, 2025 174 Views 0 comment Print

Notification No. 10/2025-Central Tax: Territorial Jurisdiction Updates

Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...

March 16, 2025 939 Views 0 comment Print

CBIC Seeks Proposals for Revising CGST Jurisdiction

Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...

March 13, 2025 834 Views 1 comment Print

CBIC Highlights Women’s Day, Gold Seizures

Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...

March 11, 2025 342 Views 0 comment Print


GST on marketing service provided by McAfee India to McAfee Singapore

September 19, 2019 2433 Views 0 comment Print

In re McAfee Software (India) Pvt. Ltd. (GST AAR Karnataka) a) Whether the marketing service provided by the application is taxable under the GST provisions and if yes, what is the SAC and the applicable rate of tax? The services supplied by the applicant to McAfee Singapore are covered under the SAC 998599 (if not […]

Back-end support services classifiable under Tariff Heading 9985

September 19, 2019 2202 Views 0 comment Print

In re Fulcrum Info Services LLP (GST AAR Karnataka) a) Whether the back-end support services provided by the applicant to the Juniper Inc. under the agreement would be classified as ‘Support Services’ under the Tariff Heading 9985 of Notification 11/2017 – Central Tax (Rate) dated 28.06.2017? b) Whether the services in question would be treated […]

Classification of goods not alter on account of supply to Railways

September 19, 2019 2466 Views 0 comment Print

The filters are classifiable under HSN Heading 8421. The classification of the goods shall not alter on account of supply by distributor to Railways.

Parts of tillers classifiable under HSN Code 8432 90 90

September 19, 2019 6507 Views 0 comment Print

In re V.S.T Tillers Tractors Ltd. (GST AAR Karnataka) Whether the applicant is right in classifying certain components, spares and accessories with HSNs under reference applicable to Tractors, Tillers and other farm equipments though such goods are sold to them under different HSNs attracting peak rate due to certain constraints. 1. Parts of the tillers […]

HC allows Petitioner to file GST TRAN-1 manually & claim ITC

September 19, 2019 11301 Views 0 comment Print

The Court is satisfied in the present case that the Petitioner was unable to fill the TRAN-1 Form on account of bonafide difficulties and that, therefore, the Petitioner should be afforded one more opportunity to do so.

HC allows petitioner to file TRAN-2, not filed due to technical glitches

September 19, 2019 1179 Views 0 comment Print

M/s. Baril Marketing Pvt. Ltd. Vs Union of India and 5 Ors. (Gauhati High Court) This Court is of the view that if there is a provision made for filing returns electronically and if because of certain technical glitches uploading could not be done in time, on that ground the concerned individual or firm ought […]

HC allows Petitioner to rectify GST Returns (GSTR-1 & GSTR-3B)

September 19, 2019 1659 Views 0 comment Print

Petitioner-Assessee has to file his annual return for the Assessment Year 2017-18 by 31.8.2019 under the CGST and HGST. However, it is handicapped on account of inadvertent mistakes/errors having occurred while filing statutory fowls GSTR-1 and GSTR-3B, which can be corrected in view of legal provisions, however, same are not being accepted by official portal of the department.

Representation on taxability of inter branch services of different State

September 19, 2019 7320 Views 2 comments Print

KSCA has made a Representation on taxability of services provided by an office of an organisation in one State to the office of that organisation in another State to Smt. Nirmala Sitharaman, Hon. Union Minister of Finance. Karnataka State Chartered Accountants Association Dated: 18th September 2019 To, Smt. Nirmala Sitharaman Hon. Union Minister of Finance […]

No Refund of IGST when goods been procured by utilising benefit of N/N. 40/2017-Central Tax (R)

September 18, 2019 13302 Views 0 comment Print

In re Toyota Tsusho India Private Ltd (GST AAR Karnataka) “a) Whether the restriction introduced by Notification No. 3/2018 – Central tax (later substituted by Notification No.39/2018- Central Tax dated 04.09.2018 retrospectively from 23.10.2017) on claiming refund of IGST paid on export of goods by inserting Rule 96(10) is applicable only on such export of […]

GST not payable on drilling bore wells and their energisation for Govt entities

September 18, 2019 21786 Views 1 comment Print

It could be seen from the above that the function of implementation of individual irrigation works has been entrusted to the Taluk Panchayat. The activity of drilling bore wells and their energisation, involved in the supply of the applicant is clearly in relation to the said function entrusted to the panchayat by Government of Karnataka, stipulated under Article 243 G of the Constitution of India. Thus the third condition is also satisfied.

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