Goods and Services Tax
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AAR Rejects Heabal Tea Cigarette GST Classification Plea
GST Advance Ruling Application Disposed as Withdrawn Following Suo-Moto Registration Cancellation
GST Advance Ruling Application Rejected: Applicant Not a Supplier
GST Advance Ruling Application Rejected as Issue Already been Decided
GST Advance Ruling Application Rejected Due to Non-Submission of Fee Payment Proof
Allahabad HC Upholds Dismissal of Delayed GST Appeal
Allahabad HC Grants Bail in Alleged ITC Fraud Case Involving Fake Invoices
Allahabad HC Denies Bail in Rs 315 Cr GST Fraud
HC Allows Refund of Voluntarily Paid Service Tax Under Section 142(3) of GST Act
Patna High Court Questions Officials’ Actions in GST Case
GST Appellate Tribunal (Procedure) Rules, 2025
Value of Free Silver Includible in Battery Taxable Value for GST: AAAR Tamilnadu
IIIT Housekeeping Services Taxable Under GST: AAR Tamilnadu
Supreme Court on Betting & Gambling – Gameskraft Case
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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