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 : Understand GST Rule 86B, which restricts electronic credit ledger usage for tax payments. Learn its applicability, exemptions, and...
Goods and Services Tax : Learn how to draft a cover letter for the GST Amnesty Scheme 2024. Understand compliance, appeal withdrawal, and tax liability rel...
Goods and Services Tax : Learn about new ISD rules under GST from April 2025. Understand ITC distribution, documentation, and compliance for same-state and...
Goods and Services Tax : Notification No. 25/2024-Central Tax, issued on October 9, 2024, has expanded the applicability of GST TDS on metal scrap. Many bu...
Goods and Services Tax : GST appeal filing deadline is 3 calendar months plus 1 month condonation. Revenue's 90+30 days approach is incorrect as per judici...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Andhra Pradesh High Court rules that GST assessment orders without a DIN or signature are invalid, following past judgments and CB...
Goods and Services Tax : Madras High Court dismisses Ragem Motors' writ petition on GST demand for non-taxable receipts, citing availability of statutory r...
Goods and Services Tax : Madras High Court addresses GST registration cancellation for non-filing. Details on compliance and court-ordered revival conditio...
Goods and Services Tax : Chhattisgarh High Court dismissed Nandan Steels’ appeal against GST credit denial, ruling that delay beyond the prescribed limit...
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....
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
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...
Goods and Services Tax : GSTN introduces biometric Aadhaar authentication and document verification for GST registration applicants in Uttar Pradesh, effec...
Goods and Services Tax : Detailed amendments to Notification No. 02/2017-Central Tax, revising territorial jurisdictions for Alwar, Chennai Outer, Jaipur, ...
in order to determine which levy, whether CGST and SGST, or IGST will be imposed on the said supply of photography services of the Appellant, we will have to determine the place of supply. Then only, we can determine the nature of levy, whether CGST and SGST or IGST, which will be imposed on the said supply of service of the Appellant. Since, we do not have jurisdiction to determine the place of supply of services or goods or both
The applicant sought for Advance Ruling on applicable rate of tax under GST for construction of office building at Vijayawada for Andhra Pradesh State Financial Corporation. The activity of the applicant under the said agreement with M/S APSFC is a Composite Supply of Works Contract as defined in clause 119 of Section 2 of Central Goods and Services Act, 2017.
Kerala State Screening Committee on Anti-Profiteering Vs Ms. Rosata Vitrified Pvt. Ltd. (National Anti-Profiteering Authority) It was from the Invoices submitted clear that the base price of the product Vitrified Tiles Super Nano Plus (HSN Code 69072100) per box was Rs. 294.50 prior to 15.11.2017 and had remained the same even after GST rate reduction […]
In re YKK India Pvt Ltd (AAAR Haryana) 1. Whether the applicant (YKK) is eligible to take input tax credit on GST charged by the Contractor for hiring of buses for transportation of employees? Yes, applicant is eligible to take input tax credit on GST charged by the Contractor for hiring of buses having approved […]
In re M/s Triveni Turbine Limited (GST AAAR Karnataka) The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that […]
Analysis of New Rule 88A –Order of Utilization of input tax credit along with numeric illustrative comparison pre and post amendments. The new order of ITC utilization rule 88A is brought vide Notification no 16/2019 dated 29-03-2019 made effective from the 1st April 2019. This may provide some relief to the business community, which has […]
Taxing real estate sector has always been a difficult proposition due to numerous practices followed, division of power between union and states. As it affects the headlines rate of GST, the government tries to keep the headline rate lower while making all the effort to tax the sector as much as possible. The sector makes […]
When a services falls under the definition of intermediary, the provision of place of supply becomes different. Thus classification of a service under intermediary or otherwise affects various provisions like inter-state/intra-state supply or export or import of service. Therefore, it is necessary to under the provision of intermediary under GST. Intermediary Under Goods and Services […]
Central Board of Indirect Taxes and Customs have come out with a clarification vide Circular No. 92/11/2019-GST dated 07.03.2019, clarifying on various doubts regarding treatment of sales promotion scheme under GST. The circular clarifies following points; (i) It is clarified that samples which are supplied free of cost, without any consideration, do not qualify as […]
Written submissions made by the concerned Officer /jurisdictional officer shall be approved by the jurisdictional Commissioner of Central Tax in case of CGST and Joint Commissioner of State Tax in case of SGST.
