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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


Retrospective GST Registration Cancellation Can’t Invalidate Genuine ITC Claims: Calcutta HC

Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...

March 25, 2025 120 Views 0 comment Print

Provisional attachment under GST – Justified or a tool to harass taxpayers?

Goods and Services Tax : Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impa...

March 25, 2025 1278 Views 0 comment Print

GST Case Law Compendium- March 25 Edition

Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...

March 25, 2025 1470 Views 0 comment Print

ISD – A Better Way to Distribute ITC among Branches

Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...

March 25, 2025 3180 Views 0 comment Print

GST Appeals and Limitation: A Harsh Reality for Taxpayers

Goods and Services Tax : Missing the GST appeal deadline can result in permanent loss of rights. Learn why courts can’t help and how taxpayers can avoid ...

March 25, 2025 207 Views 0 comment Print


Latest News


GST Compliance Simplification for MSMEs and Small Taxpayers

Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...

March 20, 2025 750 Views 0 comment Print

GST Simplification and Financial Inclusion Updates

Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...

March 20, 2025 348 Views 0 comment Print

Impact of GST Hike on Agricultural Pump-Sets

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...

March 20, 2025 117 Views 0 comment Print

GST on Jeevan Rakshak Policy: Government’s Position

Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...

March 20, 2025 96 Views 0 comment Print

GST Reduction on Health Insurance: Government’s Stand

Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...

March 20, 2025 162 Views 0 comment Print


Latest Judiciary


GST Appeal Valid if Filed Within 90 Days of Order Communication: Karnataka HC

Goods and Services Tax : Karnataka High Court orders GST appellate authority to hear Takappa's appeal on merits, citing procedural lapses in rejection....

March 25, 2025 60 Views 0 comment Print

Calcutta HC Orders Fresh GST Notice for Lack of specific reasoning

Goods and Services Tax : Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mism...

March 25, 2025 57 Views 0 comment Print

Madras HC allows GST Assessment Appeal for Nirman Enconprojects

Goods and Services Tax : Madras High Court directs appellate authority to hear Nirman Encon's GST appeal, citing lack of opportunity in original assessment...

March 25, 2025 36 Views 0 comment Print

Contractor Cannot Claim Additional GST if Contract Rates Include GST: Kerala HC

Goods and Services Tax : Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim G...

March 25, 2025 63 Views 0 comment Print

GST SCN Pertaining to Separate Entity to Be Addressed as Preliminary Issue: Kerala HC

Goods and Services Tax : Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminar...

March 24, 2025 276 Views 0 comment Print


Latest Notifications


Weekly newsletter from Chairman, CBIC dated 24/03/2025

Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...

March 25, 2025 63 Views 0 comment Print

Issue in filing applications (SPL 01/SPL 02) under waiver scheme

Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...

March 23, 2025 7776 Views 0 comment Print

Kerala GST Introduces Video Conferencing for Hearings

Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...

March 20, 2025 237 Views 0 comment Print

Kerala SGST Introduces Centralised Refund Processing

Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...

March 20, 2025 129 Views 0 comment Print

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 327 Views 0 comment Print


GST Input tax paid on purchase of goods used for demonstration purpose

September 26, 2018 5847 Views 0 comment Print

Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST

GST on Agricultural Soil testing Minilab and its Reagent Refills

September 26, 2018 4326 Views 0 comment Print

In re Nagarjuna Agro Chemicals Private Limited (GST AAAR Telangana) (i) The Refill Reagents, said to be chemicals/chemical substances, however, as supplied to the customers, have no identity whatsoever by any specific name, description or contents etc., so as to show their actual nature / composition. Their only identity is in terms of the SI. […]

FAQ’s on TDS Under GST

September 26, 2018 36030 Views 7 comments Print

Who is required to deduct the TDS under GST (i.e. who is the deductor) ? As per Sec. 51(1) of the CGST Act, 2017 read with Notification No. 50/2018 – Central Tax dated September 13, 2018, following persons are required to deduct the tax:

Recipe of Annual GST Return (GSTR 9)

September 26, 2018 79788 Views 6 comments Print

Under GST normal registered taxpayer is required to file an annual return (GSTR 9) once in a financial year on or before the 31st December following the end of such financial year. Annual Return is not for rectification of errors, but it is summarisation of all returns filed pertaining to the transaction from period 01/07/17 […]

AAR on classification of EPC Contract for electrical cable supply & laying work

September 25, 2018 3570 Views 0 comment Print

In re Yogiraj Powertech Private Limited (GST AAR Maharastra) Question 1. :- Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods […]

GST on Mechanical, Electrical & Plumbing Works activities as composite supply of works contract

September 25, 2018 38670 Views 0 comment Print

Whether MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the applicant falls within the definition of composite supply of works contract as defined under Section 2(119) of CGST Act??

GST on supply of food to employees for consideration in Canteen run by Company

September 25, 2018 16074 Views 1 comment Print

The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of ‘supply’ and would be taxable under GST.

Ada is taxable @5% under GST: AAAR

September 25, 2018 4707 Views 0 comment Print

Explore the classification of “Ada” under GST as per the Kerala AAAR ruling, analyzing its similarity to Vermicelli and its tax implications.

Lifestyle not passed Benefit of reduced GST rate to Customers: NAA

September 25, 2018 1077 Views 0 comment Print

Miss Neeru Varshney, Vs M/S Lifestyle International Pvt. Ltd. (National Anti-Profiteering Authority) 1. This report dated 02.04.2018 has been received from the Applicant 2 i.e. Director General of Safeguards (DGSG), now re-designated as Director General of Anti-Profiteering (DGAP) under Rule 129 (6) of the Central Goods & Services Tax (CGST) Rules, 2017. The brief facts […]

GST: Don’t miss the last chance to rectify errors of FY 2017-18

September 24, 2018 74124 Views 73 comments Print

GST Law has given us a chance to rectify any errors crept in GST returns filed for the financial year 2017-18 till date of filing of September 2018 return. This article focuses on most probable errors in the returns and way to correct them.

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