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 : Find the GST SPL-02 letter format for the GST Amnesty Scheme 2024, including DRC-03 payment details and interest relief requests u...
Goods and Services Tax : Under GST law, authorities cannot seize cash or valuables unless linked to tax evasion. Recent court rulings confirm such seizures...
Goods and Services Tax : Learn about Input Service Distributor (ISD), its registration, credit distribution process, and compliance requirements under GST ...
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...
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) ...
Goods and Services Tax : Odisha Finance Department clarifies that GST does not apply to compensation for land and building acquisition, advising government...
Goods and Services Tax : GST on commercial coaching services, exemptions for educational institutions, and book tax status. Details on revenue and relief m...
Goods and Services Tax : Government considers GST reforms based on industry feedback. Recent changes include ITC time extension, tax waiver, appeal deposit...
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...
Goods and Services Tax : Tamil Nadu trade associations have requested GST reductions on food, camphor, and services. No GST Council recommendation yet on m...
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 : The Allahabad HC dismissed HDB Financial's writ petition challenging a ₹5.4 lakh GST penalty, advising the petitioner to pursue ...
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, ...
Goods and Services Tax : CBIC invites proposals from CGST zones to reorganize territorial jurisdictions, aiming for a comprehensive assessment. Deadline fo...
Goods and Services Tax : CBIC newsletter notes Women's Day celebrations, post-budget interactions, and DRI's gold smuggling seizures in Bengaluru and Mumba...
Tax liability under GST for the tour packages, which are providing to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc. against separate invoices.
In re M/s. Coco fibre Industries Private Limited (GST AAR Kerala) i) Whether or not PVC Tufted Colr Mats and Matting can be fitted into low band of tax rate of 5% as Cob Mats and Matting corresponding to entry in Schedule I. Serial Number 219 – 5702, 5703, 5705-Coir Mats, Matting, floor covering and […]
In re Cocofibre Industries Private Limited (GST AAR Kerala) Q.1: Whether or not PVC Tufted Coir Mats and matting can be fitted into low band of tax rate of 5% as Coir Mats and Matting corresponding to entry in Schedule-I.Serial No.2019-5702,5703,5705-Coir Mats, Matting, floor covering and handloon durries with eligibility for refund of inverted tax rate […]
As per Circular No. 25/25/2017-GST dated 21st December, 2017 issued by Central Board of Excise and Customs, the applicant for advance ruling has to make the payment of the fee of Rs. 5,000/- each under the CGST and the respective SCST Act. But the petitioner has remitted Rs.5,000/- under SGST head only. Even though intimation was given to the applicant to pay deficit amount, there was no response from the side of applicant.
What is the tax rate for polypropylene mats under heading 4601?As per Entry 103 of Schedule If of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and S.R.O.No.360/2017 dtd.30-06-2017 polypropylene mats were taxable @ 12% GST till 25-01-2018 and thereafter at 5% GST as per Enny 198A of the 1st Schedule of Notification No. 01/2017 Central Tax Rate) dated 28 062017 and S.R.O.No.360/2017 dtd.30-06-2017.
In re Suresh.G. M/s. Govind Traders (GST AAR Kerala) 01. What is the HSN code applicable to sun-cured ‘Tobacco leaves’ known in Kerala as ‘Kannipukayila’ purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala? Sun-cured tobacco leaves comes under the HSN Code 2401. 02. What is the […]
In re Indian Institute of Management (GST AAAR West Bangal) Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the Indian Institute of Management, Calcutta Indian Institute of Management, Calcutta, the Respondent, is an ‘education institution’ in terms of meaning of clause 2(y) of Notification No. 12/2017-Central Tax […]
In re M/s. Nash Industries (I) Pvt. Ltd (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 24/2018 dated 25/10/2018 i.e. Contention of the appellant is allowed based on examination of the contract and purchase orders furnished. […]
33rd meeting of GST Council held on 24 February 2019. GST Council has recommended rationalisation of GST rates on real estate in this meeting. To boost the demand in the residential segment of the real estate sector, the GST Council, on February 24, 2019, slashed GST rates for residential under-construction flats.
Analysis of ITC of / In Respect of Motor Vehicles CGST (Amendment) Act, 2018 as well as CGST Act, 2017 have been amended respectively for the first time since the implementation of GST in our Country. Section 17(5) gives us the cases of blocked credit – any goods or services which are getting covered under the […]
