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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 Provisions for E-Commerce: Key Regulations, Compliance Requirements & Challenges

Goods and Services Tax : The article analyzes the key GST provisions for e-commerce, focusing on regulatory frameworks, compliance requirements, and associ...

February 10, 2025 8184 Views 0 comment Print

Entry Tax: Hauntings of the Past

Goods and Services Tax : Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies...

February 10, 2025 3051 Views 0 comment Print

11 Amendments Proposed in the Finance Bill 2025 Related to GST

Goods and Services Tax : The Finance Bill 2025 proposes 11 significant amendments to GST provisions, addressing anomalies and introducing new mechanisms. E...

February 9, 2025 13566 Views 0 comment Print

ITC Refund Challenges for Exporters with Cancelled GST Registration

Goods and Services Tax : ITC Refund Challenges for Exporters Who Cancel Their GST Registration : A Case Study on GST Procedural Hurdles and System Limitati...

February 8, 2025 447 Views 0 comment Print

Key GST Changes in Budget 2025: Impact & Compliance

Goods and Services Tax : Budget 2025 brings key GST amendments, affecting ITC claims, compliance, and penalties. Learn how these changes impact businesses,...

February 8, 2025 1251 Views 0 comment Print


Latest News


GST on Insurance Premium: Status of GoM Recommendations

Goods and Services Tax : The GST Council has deferred decisions on insurance premium taxation, granting more time to the GoM to finalize its recommendation...

February 6, 2025 270 Views 0 comment Print

GST Exemptions for Tirumala Tirupati Devasthanam

Goods and Services Tax : Tirumala Tirupati Devasthanam gets GST exemptions on religious services, but GST of ₹36.28 crore was paid in 2024-25. Details of...

February 6, 2025 222 Views 0 comment Print

GST on NBEMS Fees: Refund Process and Court Order

Goods and Services Tax : NBEMS stopped collecting GST on course fees per court order. Refund processing has begun, but no enquiry has been instituted. Deta...

February 6, 2025 117 Views 0 comment Print

Tax Revenue from Tobacco Products (2016-2024)

Goods and Services Tax : Tobacco tax revenue contributed 1.27%-2.75% of Gross Tax Revenue from 2016-2024. Funds are allocated across government programs, i...

February 6, 2025 51 Views 0 comment Print

GST reduction on health and life insurance premiums: Pending Decisions

Goods and Services Tax : The GST Council deferred a decision on reducing GST on health and life insurance premiums in its 55th meeting as GoM sought more t...

February 6, 2025 69 Views 0 comment Print


Latest Judiciary


One final hearing granted on payment of 10% disputed tax under GST

Goods and Services Tax : Madras High Court directed granting of one final opportunity of being heard as demanded by assessee on payment of 10% of the dispu...

February 11, 2025 18 Views 0 comment Print

For invoking jurisdiction u/s 73 CGST mandate of 61 CGST is required: HC

Goods and Services Tax : Petitioner runs a hotel and registered under GST. It was issued a notice in GST ASMT-10 intimating certain discrepancies which sta...

February 11, 2025 126 Views 0 comment Print

HC directs GST authorities to Decide on Refund Application & Risky Exporter Status

Goods and Services Tax : Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pe...

February 11, 2025 93 Views 0 comment Print

GST Refund for Contractor Approved Despite Locked Payment System

Goods and Services Tax : Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement withi...

February 11, 2025 57 Views 0 comment Print

Madras HC Quashes GST Penalty for Lack of Show Cause Notice

Goods and Services Tax : Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amou...

February 11, 2025 441 Views 0 comment Print


Latest Notifications


Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 303 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 180 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 4602 Views 0 comment Print

Biometric Aadhaar Authentication for GST in Maharashtra & Lakshadweep

Goods and Services Tax : GST applicants in Maharashtra & Lakshadweep must complete biometric Aadhaar authentication & document verification at GST Suvidha ...

February 8, 2025 318 Views 0 comment Print

GSTN Advisory On E-Way Bill Generation For Goods Under Chapter 71

Goods and Services Tax : GST advisory clarifies E-Way Bill rules for goods under Chapter 71, excluding HSN 7117. Mandatory in Kerala; voluntary EWB generat...

February 6, 2025 2001 Views 0 comment Print


No GST on Late payment surcharge related to electricity distribution & transmission

November 22, 2018 5937 Views 0 comment Print

The Delayed payment surcharge/ Late Payment Surcharge/ Surcharge on outstanding amount (by whatever name called) cannot be treated as separate service and same shall be included in the value of initial supply to which such charges relate, and the portion of Delayed payment surcharge attributable to exempted supply will be exempted and the portion of Delayed payment surcharge attributable to taxable supply is taxable at the rate on which the corresponding supply is taxed.

GST payable on services provided by Esprit India to its associate concern in Hong Kong

November 22, 2018 1410 Views 0 comment Print

In re M/s Esprit India Private Limited (GST AAAR Haryana) Taxability of services provided by Esprit India to Its associate concern in Hong Kong EDCFE under GST regime.  AAAR upheld AAR order and held that The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies Also Read AAR […]

GST on Housing Societies for rendering Services to its Members

November 22, 2018 31179 Views 12 comments Print

The activities of the housing society attracts the levy of GST and the housing society would be required to register and comply with the GST Law. A Society is akin to a club, which is composed of its members. So, can a service provided by a Housing Society to its members be treated as service provided by one person to another.

Seizure of goods for expiry of e-way bill, expired after detention not justified

November 22, 2018 8538 Views 0 comment Print

Timexo Fasteners India (P.) Ltd. Vs State of U.P. (Allahabad High Court) Petitioners alleged that the vehicle with the goods had entered Kanpur at 8.00 p.m. on 10.11.2018 much before the period mentioned in the e-way bill had expired which fact remains unanswered in the instructions, we are of the opinion that the seizure of […]

GST Practitioners Confirmation exam postponed to 17.12.2018

November 21, 2018 1347 Views 0 comment Print

Reference is invited to Press Release dated 1.11.2018 regarding exam for GST Practitioners cheduled on 7.12.2018. On account of Assembly Elections in some of the states on 7.12.2018, he date of the examination stands revised to 17.12.2018 (17th December 2018).

Dr. Hasmukh Adhia, the Finance Secretary, retires

November 21, 2018 1137 Views 0 comment Print

Arun Jaitely Dr. Hasmukh Adhia, the Finance Secretary, retires at the end of this month. He has been in the Finance Ministry for four years and held the specific responsibility of the Revenue Secretary for the last three years. As Secretary, Financial Services, Dr. Adhia showed his leadership in implementation of various social security programmes […]

Increase in base price by McDonald to deny benefit of Tax reduction is profiteering: NAA

November 21, 2018 1914 Views 0 comment Print

Shri Ravi Charaya Vs M/s Hardcastle Restaurants Pvt. Ltd (National Anti-Profiteering Authority) National Anti-Profiteering Authority (NAA) issue orders against M/s Hardcastle restaurants P Ltd ( Mcdonald) for charging more than than he could have by issuing incorrect invoce post reduction of GST from 18% to 5%. Amount of profiteering determined at Rs.7.49 crore. Company directed […]

Decoding GST Annual Return -GSTR-9

November 21, 2018 56946 Views 6 comments Print

As per section 44(1) read with rule 80 of CGST Rules, every registered person other than: an input service distributor, a person paying tax under section 51 (tax deduction at source) and a person paying tax under section 52 (collection of tax at source), a casual taxable person and a non-resident taxable person shall furnish an annual return for every financial year electronically in form GSTR-9 or other prescribed forms on or before the thirty first day of December following the end of such financial year.

GST Liability under RCM on US FDA Fees -Concept of Sovereign Function

November 21, 2018 15930 Views 1 comment Print

Whether the payment of fees to USFDA shall tantamount to import of services and hence shall require payment of tax under reverse charge mechanism ?

GST on Solar powered Robotic Cleaning Systems

November 20, 2018 3954 Views 0 comment Print

In re Ecoppia Scientific LLP (GST AAR Haryana) Q1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to […]

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