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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


Unfair Limitation on ITC for Capital Goods: Why It Hurts Real Businesses

Goods and Services Tax : Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here's wh...

April 4, 2025 132 Views 0 comment Print

Analysis of Finance Act – Ket Amendments relating to Indirect Taxes

Goods and Services Tax : Key changes in the Finance Act 2025 include updates to CGST, Customs, Excise, and Service Tax laws, focusing on tax credit, provis...

April 4, 2025 2934 Views 0 comment Print

Key GST Amendments Effective from April 1, 2025: Analysis

Goods and Services Tax : Important recent Amendments and Changes in GST which should be noted from April 1, 2025: An Analysis Introduction The Goods and Se...

April 3, 2025 2361 Views 0 comment Print

GST on Branch Transfers in Textile Industry: Issues and Solutions

Goods and Services Tax : GST on textile branch transfers impacts working capital & operations. Learn about key issues, compliance burdens, & potential solu...

April 3, 2025 453 Views 1 comment Print

GST Implication on JDA (Joint Development Agreements)

Goods and Services Tax : Understand GST on JDAs, including tax rates, reverse charge, ITC eligibility, and compliance for builders, developers, and landown...

April 2, 2025 1191 Views 0 comment Print


Latest News


GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 153 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 135 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 312 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1272 Views 0 comment Print

2FA Mandatory for e-Way Bill & e-Invoice from April 2025

Goods and Services Tax : From April 1, 2025, 2FA is mandatory for taxpayers and transporters using the e-Way Bill and e-Invoice systems. Learn about OTP a...

March 31, 2025 23130 Views 0 comment Print


Latest Judiciary


No GST Exemption on Dredging by Kishor Projects Pvt Ltd: AAR Gujarat

Goods and Services Tax : Gujarat AAR rules that dredging services by Kishor Projects Pvt Ltd for Gujarat Maritime Board do not qualify for GST exemption un...

April 4, 2025 72 Views 0 comment Print

No ITC on Share Buyback Expenses; Reversal Required on Common Inputs: AAR Gujarat

Goods and Services Tax : Gujarat AAR rules against ITC claims on buyback expenses by GNFC, stating share repurchase is neither a supply of goods nor servic...

April 4, 2025 105 Views 0 comment Print

GST Not Payable on Goods Lost in Transit, But ITC Reversal Required: AAR Gujarat

Goods and Services Tax : Gujarat AAR rules Inox Air not liable for GST on transit loss of gases, but must reverse ITC on inputs used in lost goods....

April 4, 2025 177 Views 0 comment Print

No ITC on Inputs & Services for Mutual Fund Subscription & Redemption: AAR Gujarat

Goods and Services Tax : Gujarat AAR rules Zydus Lifesciences cannot claim ITC on inputs for mutual fund transactions, deeming redemption as sale under GST...

April 4, 2025 48 Views 0 comment Print

Free Scraping Tool with Apsara Oil Pastels Constitutes Separate Supply, Taxable at 18% GST: AAR Gujarat

Goods and Services Tax : Gujarat AAR: Free scraping tool in Apsara Oil Pastels pack is separate supply, not composite, taxed at 18% as mixed supply....

April 4, 2025 45 Views 0 comment Print


Latest Notifications


GST Advisory on Case Sensitivity in IRN Generation

Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....

April 4, 2025 1104 Views 0 comment Print

GST Registration: Biometric Aadhaar Authentication in Assam

Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...

April 2, 2025 117 Views 0 comment Print

Gross and Net GST revenue collections for the month of March, 2025

Goods and Services Tax : India's GST revenue grew in March 2025. View gross and net collections, state-wise data, and growth percentages in this official r...

April 1, 2025 1344 Views 0 comment Print

CBIC Updates on Revenue, CGST Amnesty & Maritime Training

Goods and Services Tax : CBIC highlights revenue collection efforts, CGST amnesty deadline, a new maritime training center, and retirements in its March 31...

March 31, 2025 276 Views 0 comment Print

CGST Offices to Remain Open on 29th to 31st March 2025

Goods and Services Tax : All CGST field formations will be operational on 29th, 30th, and 31st March 2025 to ensure uninterrupted service during the financ...

March 28, 2025 459 Views 0 comment Print


Allow ITC if non-filing of TRAN-1 was for reasons not attributable to petitioner

June 28, 2018 561 Views 0 comment Print

Naga Distributors Vs. UOI & Ors. (Kerala High Court) High Court held that If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration. FULL TEXT OF THE HIGH COURT […]

GST: Demands and Recovery

June 28, 2018 3153 Views 0 comment Print

Section 73 of CGST Act, 2017 – Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful misstatement or suppression of facts

Allow Form TRAN-1 upload & ITC credit available during migration: HC

June 28, 2018 3705 Views 0 comment Print

If the petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons not attributable to the petitioner, the authority will also enable him to take credit of the input tax available at the time of migration.

Tax Evasion Cannot Be Presumed If Goods In Transit were Not Marketable

June 28, 2018 1335 Views 0 comment Print

Dept. t explanation for cancellation of e-suvidha declaration. Appellant replied that the goods being transported were Auto three wheelers fitted with BS III Engines and because sale thereof were prohibited by the judgment of Hon’ble Supreme Court and the goods which were being transported stood reduced to scrap and were not marketable, those were to be returned to be consigner. T

Goods Transport Agency under GST- Brief Study

June 27, 2018 12372 Views 13 comments Print

Before starting our discussion on Goods Transport Agency (GTA), Let’s first understand that who is a GTA under GST. Well, the answer to this question is given in Para 2 of N/NO. 12/2017 CT(R) and N/NO. 9/2017 IT(R) dated 28/6/2017, and as per the above said notification GTA means any person who provides services in […]

Abolish IGST, intra-state E-way bill & bring real estate under GST

June 27, 2018 2061 Views 3 comments Print

The Centre should abolish IGST and E-way bill to make the Goods and Services Tax more effective, deputy chief minister and finance minister of Delhi government, Mr Manish Sisodia said at an ASSOCHAM event held in New Delhi today.

Amount paid for GST rate diff. after effecting supply can’t be considered as part of transaction value

June 27, 2018 27606 Views 0 comment Print

Whether the amount paid to authorized dealers towards rate difference after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the CGST Act.

AAR cannot decide if a transaction is an inter-state supply or intra-state supply

June 27, 2018 684 Views 0 comment Print

In re M/s. Fichtner Consulting Engineers (India) Private Limited (GST AAR Tamilnadu) The Authorised Representative of the Applicant was heard in the matter. They submitted that they are providing engineering consultancy services to a recipient in Chennai in relation to an immovable property, a coal mine located in North Karanpura Coalfields, Jharkhand for coal handling […]

Polysulphide sealants classifiable under CTH 32141000; 28% GST Payable

June 27, 2018 3261 Views 0 comment Print

In re Anabond Limited (GST AAR Tamilnadu) It is hereby clarified that the ‘Polysulphide Sealant’ manufactured by the applicant and marketed under the trade name ‘Anabond Tuffseald’ is classifiable under CTH 3214 10 00 of the First Schedule to the Customs Tariff Act, 1975 as applicable to GST as per Explanation (iii) to Notification 1/2017-Central […]

Grant of Commendation Certificate on the occasion of GST Day-2018

June 27, 2018 1734 Views 0 comment Print

Board has gone through the list and decided the following names for Commendation Certificates on the GST Day, 2018. You are requested to kindly inform the awardees regarding their Commendation Certificate and provide any assistance required.

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