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 : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
Goods and Services Tax : A single visit revealing closed premises is not sufficient to cancel GST registration. The department must establish statutory gro...
Goods and Services Tax : The article explains the crucial distinction between GST Credit Notes and Commercial Credit Notes. Once the Section 34 deadline ex...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-...
Goods and Services Tax : The Madras High Court held that refusal to permit cross-examination does not automatically vitiate GST proceedings involving alleg...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Gujarat AAR classifies peeled and chopped garlic under HSN 07032000, confirming no GST liability for Purnam Cuisines Pvt Ltd.
Gujarat AAR rules Shoft Shipyard is not liable for GST on interest and arbitration costs received from a pre-GST contract, as the original supply and related invoice predate the GST regime.
Gujarat AAR rules Bharat Petroleum’s LNG re-gasification service for GAIL as job work, taxable at 12% GST under Notification 11/2017-CT(Rate).
GST classification of tapioca flour re-examined by AAAR Tamil Nadu. Advance ruling remanded to AAR for fresh consideration, citing need for clearer manufacturing evidence and adherence to natural justice.
Understand GST Section 18 on Input Tax Credit availability in special circumstances like new registrations, status changes, and business transfers. Learn eligibility and conditions.
Explore GST Section 17 rules on Input Tax Credit (ITC) apportionment for mixed supplies and a comprehensive list of blocked credits, including vehicles and specific services.
Understand GST Input Tax Credit (ITC) eligibility under Section 16 of CGST Act. Learn conditions, time limits and key requirements for claiming ITC.
The case of In re Kanika Exim (GST AAR Gujarat) addresses the Goods and Services Tax (GST) rate applicable to job work services involving the cutting of metallic film rolls. Kanika Exim, a firm engaged in this specific job work, receives metallic film rolls from clients, cuts them to specified dimensions, winds them onto bobbins, and returns them. These processed rolls are subsequently used in the production of zari/metallic yarn, which is then utilized in manufacturing sarees.
Under GST, garments and apparel fall under Chapters 61 (knitted or crocheted) and 62 (non-knitted) of the Customs Tariff Act, 1975. The applicable GST rate is driven by the value of the individual item, not the invoice total.
Cross-examination in quasi-judicial proceedings under GST and IDT is not merely a procedural formality but a substantive right that ensures principles of audi alteram partem (hear the other side) are upheld
