Goods and Services Tax
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India’s GST: A Comprehensive Legal Overview
Madras HC Upholds GST Demand Against Deceased Proprietor
SC Allows Assessee to Approach High Court on CGST Assessment Appeal
Orissa HC Directs Petitioners to Approach GST Officer for Frozen Bank Account
Orissa HC Directs Deposit Before Entertaining Late GST Appeal
Patna HC Sets Aside GST Demand for Lack of Personal Hearing
GST Demand for Turnover Under ₹20 Lakh Must Be Appealed: Patna HC
Interim Bail Made Absolute by Gauhati HC in Alleged GST Transaction Dispute
GST Rate Rationalisation – Overview and Action Points for Business
GST Interest on Delayed Payments: Why Correct Disclosure in Returns Matters?
Input Tax Credit under GST: Concept, Challenges & Judicial Perspectives
Recommendations of 56th Meeting of GST Council For Renewable Energy
GST 2.0 Update 2025: New Tax Slabs and Complete Product List
GST Appeal Beyond 120 Days Not Maintainable Under Section 107 CGST Act
Goods and Services Tax India
The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.
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