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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


Corporate Guarantee – An arbitrary provisions in GST

Goods and Services Tax : Explore the complexities and arbitrary nature of GST provisions on Corporate Guarantees. Understand legal effects, tax implication...

July 5, 2024 273 Views 0 comment Print

GST ITC – Honest Tax Payers Are In Trouble Story

Goods and Services Tax : Discover the challenges faced by dealers when GST ITC is blocked. Learn expert advice, legal insights, and potential actions to re...

July 5, 2024 5103 Views 1 comment Print

Recipient can claim ITC on exempt services where supplier has charged GST

Goods and Services Tax : Discover how the Odisha AAR allows ITC on exempt services where the supplier has charged GST. Understand conditions and implicatio...

July 5, 2024 657 Views 0 comment Print

Offering Post-Sale Discounts in GST? Here’s a New Compliance Checklist

Goods and Services Tax : Learn about offering post-sale discounts under GST with our compliance checklist. Understand legal frameworks, challenges, GST Cou...

July 4, 2024 909 Views 1 comment Print

Key Highlights and Recommendations of 53rd GST Council Meeting

Goods and Services Tax : 53rd GST Council Meeting: Key recommendations include GST rate changes, trade facilitation, compliance streamlining, and taxpayer ...

July 4, 2024 993 Views 0 comment Print


Latest News


CBI arrests CGST Assistant Commissioner in ₹50000 Bribery Case

Goods and Services Tax : Read about CBI's arrest of an Assistant Commissioner at GST Commissionerate, Guwahati, for demanding and accepting Rs. 50,000 brib...

July 3, 2024 1323 Views 0 comment Print

GST Council Newsletter May 2024

Goods and Services Tax : India GST revenue for May 2024 reached ₹1.73 lakh crore, marking a 10% year-on-year growth. Discover the details and trends driv...

June 25, 2024 576 Views 0 comment Print

28 Recommendations of 53rd GST Council Meeting

Goods and Services Tax : The 53rd GST Council Meeting, chaired by Finance Minister Nirmala Sitharaman, produced several key recommendations aimed at easing...

June 22, 2024 9171 Views 2 comments Print

Representation to amend section 73(9) penalty provision of CGST Act, 2017

Goods and Services Tax : AGFTC and ITBA urge amendments to reduce penalties under CGST Act, 2017, proposing fairer penalties for genuine errors. Detailed r...

June 22, 2024 5973 Views 0 comment Print

Representation For Changes in GST to reduce litigation of past period

Goods and Services Tax : Representing Karnataka State Chartered Accountants Association's suggestions for GST Act changes to Hon. Union Minister of Finance...

June 20, 2024 1782 Views 0 comment Print


Latest Judiciary


HC overturned decision of Appellant Authority due to late filing of hard copy of Appeal

Goods and Services Tax : Discover how the Madras High Court overturned the Additional Commissioner's decision in Sunbeam Generators Pvt. Ltd. Vs Additional...

July 5, 2024 96 Views 0 comment Print

Tax proposals confirmed without assigning any reasons: HC directs reconsideration

Goods and Services Tax : Read the Madras High Court's judgment setting aside an unreasoned GST demand order against Ford India, citing GSTR 9 and GSTR 2A m...

July 4, 2024 264 Views 0 comment Print

GST Liability & ITC Reversal: Madras HC Remands Case on 12.5% Pre-deposit

Goods and Services Tax : Madras HC remands Orient Electricals & Engineers India's case on GST liability and ITC reversal for reconsideration, highlighting ...

July 4, 2024 195 Views 0 comment Print

GSTR 3B vs. GSTR 2A Mismatch: HC directs order to be treated as SCN

Goods and Services Tax : Explore the Madras High Court's decision in Banyan Engineers Contractors Vs Deputy State Tax Officer-2 regarding GST liabilities a...

July 4, 2024 441 Views 0 comment Print

Madras HC directs to treat GST Order Beyond Show Cause Notice as SCN

Goods and Services Tax : Madras High Court directs GST order imposing additional liabilities beyond the show cause notice to be treated as a fresh SCN. Ful...

July 4, 2024 213 Views 0 comment Print


Latest Notifications


Enhancements to Address-Related Fields in GST Registration Functionalities

Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...

July 4, 2024 2376 Views 0 comment Print

CBIC Newsletter: Celebrating 7 Years of GST Success & Global Customs Milestones

Goods and Services Tax : Explore CBIC's latest newsletter marking 7 years of GST, commendations to officers, global customs agreements, anti-drug initiativ...

July 2, 2024 141 Views 0 comment Print

Time of Supply for Spectrum Usage and Similar Services under GST

Goods and Services Tax : CGST Circular clarifies GST time of supply for spectrum usage services under deferred payment option, ensuring uniform application...

June 26, 2024 456 Views 0 comment Print

GST on HAM Model for NHAI Projects: Time of Supply Clarified

Goods and Services Tax : Clarification on GST time of supply for construction and maintenance services in NHAI Hybrid Annuity Mode (HAM) model. Key guideli...

June 26, 2024 399 Views 0 comment Print

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

Goods and Services Tax : CGST Circular clarifies place of supply for custodial services provided by banks to Foreign Portfolio Investors, ensuring uniform ...

June 26, 2024 198 Views 0 comment Print


GST on Education Services

March 26, 2018 53670 Views 11 comments Print

The word Education has not been defined under the CGST Act, 2017. However, the Apex Court decision in the case of Loka Shikshana Trust vs CIT has decided that education is process of training and developing knowledge, skill and character of students by normal schooling.

ICAI suggests Simple User Friendly GST return filing & credit Model

March 26, 2018 11703 Views 3 comments Print

The Institute of Chartered Accountants of India (ICA1) is a statutory body established under the Chartered Accountants Act, 1949 which regulates the profession of Chartered Accountancy in India.

AAR Kerala allows advance ruling withdrawal on applicability of Margin Scheme on demo cars

March 26, 2018 921 Views 0 comment Print

GST Act, 2017 – Advance Ruling U/s 98 – whether the sale of ‘demo cars’ will fall under Rule 32(5) of the GST Rule – Also known as Margin Scheme- Request for withdrawal of application – Orders issued

GST Rate on Rubber Wood is 18%: AAR

March 26, 2018 6453 Views 0 comment Print

Sri.N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the purchase and cutting and removal of rubber trees from the plantations of certain public sector undertakings owned by the Government of Kerala and also from private individuals in Kerala

GST not payable on Merchant Trade Transaction : AAR

March 26, 2018 25215 Views 0 comment Print

They are in the business of trading in spices and spice products. They have two modes of transactions. In the first kind, the applicant receives order from a customer in USA for the supply of spice products. They place a corresponding order to a supplier in China for supplying the goods ordered by the customer in USA.

GST on Canteen Food / Services provided by Company to its employees

March 26, 2018 50673 Views 12 comments Print

It is hereby clarified that recovery of food expenses from the employees for the canteen services provided by company would come under the definition of ‘outward supply’ as defined in Section 2(83) of the Act, 2017, and therefore, taxable as a supply of services under GST.

Brake Pad and Auto Parts- GST Rate 18% or 28%?

March 26, 2018 47184 Views 0 comment Print

Brake pads for use as brake assembly and its parts thereof for tractors attract 18% GST (9% CGST+9% HGST) and the brake pads manufactured as parts and accessories of motor vehicles of heading 8701 to 8705 (other than tractors) attract 28% GST (14% CGST+14% HGST)

Battery for Mobile Handset- Applicability of GST Rate 12% & 28%

March 26, 2018 12111 Views 0 comment Print

Whether the product ‘Battery for Mobile Handset’ whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks?

18% GST applicable on supply of rubber wood / standing rubber trees

March 26, 2018 6498 Views 0 comment Print

In GST, firewood is exempted as per HSN Code 4401. There is no differentiation between soft wood and hardwood in GST. It is hereby clarified that rate of tax on rubber wood in the aforesaid transaction is 18% under the HSN 4403.

GST issues related to Job Work: CBEC issues clarification

March 26, 2018 44088 Views 2 comments Print

As per clause (68) of section 2 of CGST Act, 2017, job work means any treatment or process undertaken by a person on goods belonging to another registered person and the expression job worker shall be construed accordingly.

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