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 : The Court held that damages paid under an arbitral award do not qualify as consideration for a taxable service under GST. The ruli...
Goods and Services Tax : The Punjab and Haryana High Court has prima facie held that Haryana may have lost the constitutional power to collect entry tax af...
Goods and Services Tax : The article examines whether authorities can retain a redemption fine under Section 130 after setting aside the penalty. The key t...
Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
Goods and Services Tax : This article explains the legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The Supreme Court permitted the appeal to be entertained without pre-deposit after noting that the appealable order predated the a...
Goods and Services Tax : The High Court held that the issue requires consideration where the show cause notice preceded the amendment. It granted interim r...
Goods and Services Tax : The issue involved rejection of a delayed revocation application for cancelled GST registration. The Telangana High Court held tha...
Goods and Services Tax : The issue involved delay in disposal of a rectification application filed against a GST order. The Telangana High Court directed t...
Goods and Services Tax : The issue was whether a taxpayer could directly invoke writ jurisdiction claiming that a GST show cause notice and order were mere...
Goods and Services Tax : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Cross Charge Vs Input Service Distribution – ISD is not a substitute for Cross Charge and Vice-Versa Goods & Services Tax (GST) is one of the biggest tax reformations in Indian Indirect Tax History. With this reformation there are many unsolved issues which are still exist even after 3 years of implementation of GST Law. […]
Exports play a pivotal role for building an economy as it helps in influencing the level of economic growth, employment and the balance of payments. GST law provides copious benefits to exporters, however in the meanwhile we will analyse how the Indian Government has discouraged the same by modifying definition of turnover of zero-rated supply […]
Introduction As per Serial No. 6 of Notification No. 13/2017-Central Tax (Rate) dated 28.06.2017, services supplied by a Director of a company or a body corporate to the said company or the body corporate is liable to tax under reverse charge. Thus, the company or a body corporate located in the taxable territory, being recipient […]
The applicant is unregistered person and has field an application for advance ruling under section 97 of the CGST Actr 2017 read with Rule 104 of CGST Rules 2017 and section 97 of KGST Act,2017 read with rule 104 of KGST Rules 2017. The applicant is an unregistered person and in receipt of various types of […]
Central Government has provided various relaxations on payment and in filing of returns which, inter alia include allowing delayed payment of taxes, lower or nil rate of interest, extension of due dates for payment of GST and filing of GST returns etc.
In re ARG Electricals Pvt. Ltd. (GST AAR Rajasthan) 1. Whether the contract entered into with AVVNL as per the work orders combine of supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract under Section 2(119) of the CGST Act? ♦ The work undertaken by […]
Applicant is providing supporting service related to mining. The said service is classifiable under HSN 998622. The rate of GST on the said service is 18% (CGST 9% + SGST 9%) as provided under the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended).
Input tax credit has been defined as per Act in our previous article. It means the credit of Input Taxes paid on inputs, capital goods and input services. The Input tax in relation to a registered person, means the Central-tax (CGST), State-tax (SGST), Integrated-tax (IGST) and Union Territory Tax (UTGST) charged on any supply of […]
GST is a destination based tax,e., the goods/services will be taxed at the place where they are consumed and not at the origin of supply. So, the state where they are consumed will have the right to collect GST. This, in turn, makes the concept of place of supply crucial under GST as all the provisions of GST revolves around it.
Case : Mr. A of Maharashtra supplied goods to Mr. B of West Bengal for Rs. 1,00,000.Determine place of supply and nature of transaction if Mr A supplied goods at the place of Mr. B. Answer : As per section 10(1)(a), In the above case, where movement of goods is by supplier i.e. Mr. A, […]
