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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


No GST on Reimbursement of salary on behalf of foreign entity

August 24, 2018 5421 Views 0 comment Print

Whether GST is applicable on Reimbursement of salary on behalf of foreign entity? Applicant will not be liable to pay GST on Salary amount received from RMS and disbursed to the Crew.

Credit Note under GST – Analysis

August 24, 2018 36984 Views 14 comments Print

Hello friends, greetings for the day in the current article we will discuss about credit note under GST. In this article we will discuss every aspect of credit note. As per 2(37) of CGST Act credit note means an document issued by a registered person under 34(1). A supplier has to issue tax invoice in case […]

How Rumors on GST Impact Capital Market

August 23, 2018 1239 Views 0 comment Print

The rumors or expectations of inclusions and exclusions from Goods and Services Tax (GST) net have its toll on stock market prices of liquor manufacturing companies. And it work both ways to raise or lower the stock market prices of these companies. This was witnessed recently in stock market behavior of alco-beverages companies.

Intelligence based Enforcement action- Tax payers allotted to Central Tax Authorities

August 23, 2018 2151 Views 0 comment Print

It is noticed that the officers of the Department have been conducting audit of tax payers allotted to state authorities and whenever any modus operandi is noticed in evading tax in a particular trade, the audits are confined to State allotted taxpayers only leaving the tax payers allotted to central tax authorities unattended. This results in not realizing the SGST dues to the State from the taxpayers allotted to Central Tax Authorities.

Correct GST Registration applied with PAN of Partner instead of Firm: HC to GSTN

August 23, 2018 1488 Views 0 comment Print

Bengali Lal & Sons Vs State of U.P. (Allahabad High Court) Heard learned counsel for the petitioner; Shri R.C. Shukla, learned counsel for the respondents no. 5 and 6 as well as learned Standing Counsel appearing for the State-respondents no. 1 to 4. The petitioner is a partnership firm and had applied for registration under […]

State GST Officers can Inspect, Search & Seize Goods under IGST Act

August 23, 2018 2739 Views 0 comment Print

Advantage India Logistics Private Limited Vs Union of India (Madhya Pradesh HC) On due of the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that […]

GST on Service of printing of question papers for educational institutions

August 23, 2018 21339 Views 1 comment Print

In re M/s. Edutest Solutions Private Limited (GST AAR Gujarat) The service provided  to educational institutions by way of printing of question papers for conduct of examination by such institutions would be covered by Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended and Notification No. 12/2017-State Tax (Rate), as amended. Thus, as […]

Abacus activity not exempt from payment of GST: AAR

August 23, 2018 5298 Views 0 comment Print

M/s. Omnisoft Technologies Private Limited (GST AAR Gujarat) The activity provided by UCMAS using abacus whether qualifies for exemption from the payment of GST? As per Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) exempts services by way of training or coaching in recreational activities relating to arts or culture or sports. (In case […]

5% GST payable on Marine Duty Hydraulic Equipment

August 23, 2018 1995 Views 0 comment Print

In re Fluid Power Pvt Ltd. (GST AAR Maharashtra) 5% GST payable on Marine Duty Hydraulic Equipment designed & custom built to be fitted on barge Question 1:- Applicability of GST @ 5% (CGST of 2.5% and SGST of 2.5%) or IGST @ 5% for the above mentioned Marine Duty hydraulic equipment, which is being […]

Understanding the role of the AAR through recent GST rulings

August 23, 2018 2025 Views 0 comment Print

The system of Advance Rulings in the matters of taxation was introduced in India under the Income Tax Act of 1961. The idea was to provide taxable entities a facility that helped them ascertain their tax liabilities without having to enter a long-drawn litigation or an expensive tussle with the Income Tax department. In 1993, […]

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