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 : Time limits on GST input tax credit for capital goods hurt genuine business operations and distort investment decisions. Here's wh...
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...
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...
Goods and Services Tax : GST on textile branch transfers impacts working capital & operations. Learn about key issues, compliance burdens, & potential solu...
Goods and Services Tax : Understand GST on JDAs, including tax rates, reverse charge, ITC eligibility, and compliance for builders, developers, and landown...
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...
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...
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...
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...
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...
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...
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...
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....
Goods and Services Tax : Gujarat AAR rules Zydus Lifesciences cannot claim ITC on inputs for mutual fund transactions, deeming redemption as sale under GST...
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....
Goods and Services Tax : From June 1, 2025, IRN generation will treat invoice numbers as case-insensitive. All formats will be converted to uppercase....
Goods and Services Tax : GST registration in Assam now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras for selec...
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...
Goods and Services Tax : CBIC highlights revenue collection efforts, CGST amnesty deadline, a new maritime training center, and retirements in its March 31...
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...
Reverse Charge under GST may be defined as the mechanism where the recipient of goods or services is liable to pay GST to the Government for the supply of goods or services or both in the place of supplier of such goods or services.
Educational Institutions Under GST As per Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, Educational Institution means an institution providing services by way of: 1. Pre-school education and education up to higher secondary school or equivalent; 2. Education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; […]
Ministry of Civil Aviation has drawn attention of Finance Secretary to a letter issued by Deputy Commissioner, IGI Airport to various duty-free shops requiring them to pay IGST on goods sold by them since 1.7.2017 citing the ruling by Authority for Advance Ruling, Delhi in the case of M/S Rod Retail Private Ltd. Subsequently, a Secretary level meeting has also been held where Chairman, CBIC along with Member (Customs), Member (GST), and Member (Budget) were present.
As per the provisions of the Section 17, there are certain conditions/ restrictions on the availability of the Input tax Credit (ITC) to be utilized by the registered person. Following are the ITC’s which have been blocked/ not allowed under the GST regime.
Authority on Advance Rulingsin Karnataka held in the case of Gogte Infrastructure Development Corporation Ltd that the supply of hotel accommodation services by a hotel situated outside the SEZ to a unit in SEZ shall not enjoy the benefits of zero-rating and hence will be taxed.
In re Dharsak. V.P. Saraswathi Metal Industries (GST AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and […]
Carry bags made of polypropylene non-woven fabrics is classified under entry 224 of Schedule 1 of the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification 360/2017 dated 30.06.2017, and hence taxable @ 5% [SGST -2.5%; CGST-2.5%].
In re M/s. Saraswathi Metal Industries (AAR Kerala) Commodities such as marine propellers, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings used as a part of fishing / floating vessels would come under the Entry 252 of Schedule 1 of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and State Notification […]
Now the issue to be decided whether the services received by the applicant from IIT, Mumbai is liable to GST or not In this context, we find that serial no. B of Part 3 of GST Tariff- Services [ Chapter 99] provides the list of nil rated/ fully exempted services. On going through the said list, we find that Government/Authority providing services to other Government/Authority is exempted from GST.
In re Shri. Gopal Gireesh, Veena Chemicals (AAR Kerala) On a plain reading of entry at Serial No. E(9) of List 3 of Entry 257 of Schedule I and entry at Serial No. 221 of Schedule II of Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017, it is evident that joint replacements are specifically covered […]
