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Goods and Services Tax : Advance Ruling Maharashtra clarifies that technical consultancy services for MJP's water projects are taxable under GST at 18% if ...
Goods and Services Tax : CBIC details the implementation of new Section 128A of CGST Act, allowing waivers for interest and penalties on demands from 2017-...
Goods and Services Tax : Explore the implications of Rule 96(10) of CGST on IGST refunds for exporters and recent legal developments....
Goods and Services Tax : Explore the implications of claiming ITC under the wrong head in GST, potential solutions, and relevant court rulings to address s...
Goods and Services Tax : Learn about the GST Amnesty Scheme 2024, offering waiver on interest and penalty for tax periods from July 2017 to March 2020 unde...
Goods and Services Tax : Mumbai court sentences former CGST Superintendent and his wife to 2-4 years in prison for possessing disproportionate assets. Tota...
Goods and Services Tax : AGFTC and ITBA urge the issuance of standardized guidelines for GST adjudication to enhance clarity, reduce litigation, and ensure...
Goods and Services Tax : The Second National Conference of GST Enforcement Chiefs focused on addressing fake registrations and enhancing compliance through...
Goods and Services Tax : CGST Thane invites EOIs for empanelment of Chartered and Cost Accountants for GST special audits. Submit by October 27, 2024....
Goods and Services Tax : Biometric-based Aadhaar authentication and document verification for GST registration in Kerala, Nagaland, and Telangana began on ...
Goods and Services Tax : Vide the present petition, the petitioner has challenged the order passed by the Appellate Authority, whereby the order of cancell...
Goods and Services Tax : On various occasions, this Court has held that if excess stock is found, then proceedings under sections 73/74 of the GST Act shou...
Goods and Services Tax : Madras High Court held that passing of ex-parte order and confirming demand with regard to mismatch of tax liability set aside wit...
Goods and Services Tax : Delhi HC quashes Sales Tax Officer's 2024 order related to tax period 2018-19, citing overlap with prior 2021 decision, and grants...
Goods and Services Tax : Future Consumer Ltd. petitioned Madhya Pradesh HC, challenging a GST order without appeal. The court dismissed the petition, highl...
Goods and Services Tax : GSTN introduces Form DRC-03A to streamline demand payment adjustments. Taxpayers can now link DRC-03 payments with outstanding dem...
Goods and Services Tax : From April 1, 2025, taxpayers with AATO of ₹10 crores must report e-invoices within 30 days on the IRP portal....
Goods and Services Tax : New guidelines mandate virtual personal hearings under CGST and Customs Acts, with physical hearings allowed only upon request, ef...
Goods and Services Tax : CBIC highlights GST collection, solar lighting initiative in Haryana, and new guidelines for fair customs investigations. Diwali w...
Goods and Services Tax : October 2024 GST revenue report shows 8.9% growth in gross collections, led by increased domestic revenue. View detailed gross and...
Govt hereby exempts the inter-State supply of services of description as specified in column (3) of the Table below from so much of the Integrated Tax leviable thereon under sub-section (1) of section 5 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-
Govt hereby notifies that the integrated tax, on the inter-State supply of services of description as specified in column (3) of the Table below, falling under Chapter, Section or Heading of scheme of classification of services as specified in column (2), shall be levied at the rate as specified in the corresponding entry in column (4),
GST Council, hereby exempts, inward supplies of goods, description of which is specified in column (3) of the Table below, falling under tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017
Central Government, on the recommendations of the Council, hereby specifies the Canteen Stores Department, under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of applicable integrated tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
Central Govt, on recommendations of Council, hereby notifies goods,in respect of which no refund of unutilised input tax credit shall be allowed, where credit has accumulated on account of rate of tax on inputs being higher than rate of tax on output supplies of such goods (other than nil rated or fully exempt supplies).
G.S.R. (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council
Central Government notifies the rate of the integrated tax of-(i) 5 per cent. in respect of goods specified in Schedule I, (ii) 12 per cent. in respect of goods specified in Schedule II, (iii) 18 per cent. in respect of goods specified in Schedule III, (iv) 28 per cent. in respect of goods specified in Schedule IV, (v) 3 per cent. in respect of goods specified in Schedule V, and (vi) 0.25 per cent. in respect of goods specified in Schedule VI
Where any supply is made for a consideration, every person who is liable to pay for such supply shall prominently indicate in all documents relating to assessment, tax invoice and other like documents, the amount of tax which shall form part of the price at which such supply is made.
