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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


Administration Mechanism of GST

Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...

July 19, 2024 105 Views 0 comment Print

GST on Aviation Academic Services for Commercial Pilot License Qualification

Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...

July 19, 2024 285 Views 0 comment Print

Understanding Input Tax Credit (ITC) under GST: Rules & Benefits

Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...

July 18, 2024 1227 Views 1 comment Print

What is the Time Limit to Avail ITC under RCM?

Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...

July 18, 2024 1269 Views 0 comment Print

Police Lack Authority to Check Invoices/E-way Bills for Goods in Transit: State Government Directive Needed

Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...

July 18, 2024 402 Views 0 comment Print


Latest News


Interoperable services of E-Invoice-1 and E-Invoice-2 Systems

Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...

July 19, 2024 252 Views 0 comment Print

New API Features of E-Invoice Interoperable services

Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...

July 18, 2024 390 Views 0 comment Print

Live Course on 360 degree Analysis of Input Tax Credit from a Litigation Perspective

Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...

July 18, 2024 4113 Views 0 comment Print

CBI Arrests CGST Superintendent and Inspector for Bribery

Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...

July 15, 2024 795 Views 0 comment Print

CBI Arrests Superintendent for Accepting Rs. 15,000 Bribe in GST Refund Case

Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...

July 13, 2024 537 Views 1 comment Print


Latest Judiciary


GST applicable on Supervision Charges by UP Power Corporation

Goods and Services Tax : Explore the AAR Uttar Pradesh ruling on GST applicability for supervision charges versus the cost of materials and execution in el...

July 19, 2024 36 Views 0 comment Print

Classification & GST on Non-Edible Neem Oil: AAR Uttar Pradesh

Goods and Services Tax : Explore the classification of non-edible neem oil under GST, its HSN code, and the impact of Notification No. 09/2022-Central Tax....

July 19, 2024 57 Views 0 comment Print

Taxation of Vouchers as Supply of Goods and Time of Supply Under GST

Goods and Services Tax : Explore the GST AAR Uttar Pradesh ruling on Payline Technology Pvt Ltd regarding the taxability and rate of vouchers. Key insights...

July 19, 2024 54 Views 0 comment Print

Filing CGST Appeal Post Writ Proceedings Conclusion is Abuse of Process: AP HC

Goods and Services Tax : Read the full judgment of Andhra Pradesh High Court on Reddy Enterprises vs. Appellate Authority. Analysis of abuse of process in ...

July 18, 2024 201 Views 0 comment Print

SCN placement under wrong category on GST portal: HC set aside order

Goods and Services Tax : Delhi High Court rules on GST notice service via 'Additional Notices' versus 'Notices' in Kamla Vohra vs Sales Tax Officer. Full j...

July 18, 2024 84 Views 0 comment Print


Latest Notifications


Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals

Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...

July 17, 2024 840 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 15.07.2024

Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...

July 16, 2024 276 Views 0 comment Print

GST Rates: Solar Cookers, Fire Sprinklers, Poultry Machinery Parts, Pre-Packaged Agricultural Produce & Govt Agency Supplies

Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...

July 15, 2024 312 Views 0 comment Print

GST Clarifications: Railways, SPV, RERA, Digital Payments, Reinsurance & Accommodation Services

Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...

July 15, 2024 351 Views 0 comment Print

Refund of Additional IGST Paid on Upward Goods Price Revision

Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...

July 15, 2024 1689 Views 1 comment Print


Section 3(9) of DVAT doesn’t specify time for submission of document by person found in custody of goods

April 17, 2023 417 Views 0 comment Print

Delhi High Court held that section 3(9) of the DVAT Act does not specifically provide a time-frame for submission of documents. Accordingly, relevant documents with respect to possession of goods by person found in custody of goods should be submitted within a reasonable time.

Exemption from GST on Liquidated Damages: Arbitral Award & Mutual Agreement

April 17, 2023 5151 Views 0 comment Print

This article analyzes the arbitral award and mutual agreement, providing insights into the taxability of compensation without supply of goods or services under GST guidelines.

Immediate Re blocking of ITC Ledger after 1 year is Prima Facie Overreach of Rule 86A(2): Delhi HC [Read Order]

April 17, 2023 585 Views 0 comment Print

Namoshivai Apparels Pvt Ltd Vs Union of India & Ors (Delhi High Court) One of the questions that arises for consideration of this Court is whether the respondent can continue blocking the Input Tax Credit beyond the period of one year by unblocking if after the expiry of one year and immediately blocking it thereafter. […]

ITC Eligibility on Structural Support for Overhead Crane & Integrated Factory Building

April 17, 2023 3819 Views 0 comment Print

In re Coral Manufacturing Works India Private Limited (GST AAAR Tamilnadu) The GST AAAR Tamilnadu has recently delivered a ruling on a significant topic concerning the Input Tax Credit (ITC) in relation to structural support erected for overhead cranes within an ‘Integrated Factory’ building. The appeal case presented by Coral Manufacturing Works India Private Limited […]

GST Registration cannot be cancelled for non-reply to SCN

April 17, 2023 1626 Views 0 comment Print

HC held that as order not assign any reason for cancelling GST registration and is passed only on the ground that reply to show cause notice is not given. Non-submission of reply to SCN cannot be a ground for cancellation of registration.

Confiscation of goods for non-payment of GST by subsequent seller – HC grants interim relief

April 17, 2023 3039 Views 0 comment Print

Advocate J S Bedi Jagraon Multi Metals Vs State of Punjab (Punjab & Haryana High Court) Interim order passed by Honb. Punjab & Haryana High Court against the confiscation of goods directly u/s 130 on the ground that subsequent seller has not deposited the tax That three vehicles were detained by State Tax Officer Ludhiana […]

HC imposes penalty on commissioner for casual approach & acting non-judiciously

April 17, 2023 14754 Views 0 comment Print

Casual approach of Commissioner State Taxes cannot be permitted since he is trying only to prevent payment of refund amount to petitioner.

Levy of interest or Penalty invalid if no proposal in pre-assessment notice

April 17, 2023 1200 Views 0 comment Print

K.Baskaran Vs Assistant Commissioner (ST) (Madras High Court) Impugned order levies interest under Section 50 as well as penalty under Section 73(9) of Central Goods and Services Tax Act, 2017, over and above, reversal of Input Tax Credit (ITC). Admittedly, there was no proposal in the pre-assessment notice either for levy of interest or penalty. […]

HC allows correction of GSTIN mistake in Invoices for year 2017-18 to 2019-20

April 17, 2023 22416 Views 0 comment Print

Wipro Limited India Vs Assistant Commissioner of Central Taxes (Karnataka High Court) A perusal of the Invoices at Annexure-C will indicate that while supplies are made by the petitioner to M/s. ABB Global Industries and Services Private Limited, the GSTIN Number mentioned in the Invoices has been incorrectly shown as that of ABB India Limited, […]

HC dismisses GST appeal filed after statutory limitation of 120 days without explanation

April 16, 2023 5808 Views 0 comment Print

The provisions of Section 107 of the Act deal with ‘Appeal’ and provide that an appeal be filed as against any order of the State Goods and Services Tax Act within a period of 90 days. There is a condonable period of one month after the aforesaid period of 90 days, for which the authority may grant condonation, if convinced by the explanation set out by the petitioner. The appeal of petitioner has been filed after a period of 2 months and 17 days, over and above the statutory limitation of 90 + 30 days.

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