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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


Corporate Guarantee under GST: Legal Challenges and Taxation

Goods and Services Tax : Explore the complexities of GST on corporate guarantees, recent legal challenges, valuation rules, and industry concerns regarding...

February 13, 2025 72 Views 0 comment Print

Decoding Reverse Charge Mechanism (RCM) Under GST

Goods and Services Tax : Learn about Reverse Charge Mechanism (RCM) under GST, its applicable goods/services, suppliers, recipients, and GST rates. Stay up...

February 13, 2025 129 Views 0 comment Print

Safari Saga: Finance Act 2025 Amends GST ITC Rules for Construction

Goods and Services Tax : The Finance Act 2025 retroactively amends GST ITC provisions, limiting credits for construction of immovable properties, impacting...

February 13, 2025 231 Views 0 comment Print

Perils of over submission: A Fatal Pitfall in GST Litigation

Goods and Services Tax : This article explores the risks associated with over submission in GST litigation, its impact on legal outcomes, and the best prac...

February 13, 2025 171 Views 0 comment Print

GST Arrest Procedure: Grounds Now Required in Writing

Goods and Services Tax : Recent GST directive mandates written grounds for arrest, aligning with legal rights. Learn implications and changes in arrest pro...

February 13, 2025 606 Views 0 comment Print


Latest News


Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 99 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 336 Views 0 comment Print

GST Simplification Efforts and MSME Compliance Relief

Goods and Services Tax : The government addresses GST complexities with reforms, fraud crackdowns, and MSME compliance relief. Learn about tax slabs, exemp...

February 12, 2025 243 Views 0 comment Print

GST on Leased Properties: Government’s Position and Changes

Goods and Services Tax : GST on leased properties remains at 18%. Recent changes exclude composition taxpayers from reverse charge liability. No central da...

February 12, 2025 222 Views 0 comment Print

GST on Educational Services and Exemptions

Goods and Services Tax : GST on commercial training is 18%, while educational institutions' services and books are exempt. Details of GST collection and me...

February 12, 2025 336 Views 0 comment Print


Latest Judiciary


Notice Issued Beyond Section 73(2) Time Limit is Invalid: Andhra Pradesh HC

Goods and Services Tax : Andhra Pradesh High Court held that time permit set out under section 73(2) of the Central Goods and Services Tax Act [CGST Act] i...

February 13, 2025 48 Views 0 comment Print

Notice for evasion of GST by DGGI can be adjudicated by competent authority of GST

Goods and Services Tax : Gujarat High Court held that the show cause notice issued for evasion of GST by DGGI shall be adjudicated by competent authority. ...

February 13, 2025 87 Views 0 comment Print

GST Refund on Excess Tax Paid During Goods Detention: Madras HC Ruling

Goods and Services Tax : Madras High Court rules that GST paid during detention can be claimed as a refund if excess tax is paid in regular returns. Key in...

February 13, 2025 108 Views 0 comment Print

SLP Against TNVAT Order Pending, HC Sets Aside Section 19(5)(c) Order

Goods and Services Tax : When the power to the statutory authority is granted upto five years to modify the order, it cannot be said that the constitutiona...

February 13, 2025 87 Views 0 comment Print

Calcutta HC condoned delay in GST appeal, citing S.K. Chakraborty precedent

Goods and Services Tax : Calcutta High Court condoned delay in GST appeal by Kamala Stores, citing S.K. Chakraborty precedent and directing appellate autho...

February 13, 2025 123 Views 0 comment Print


Latest Notifications


GSTN Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017)

Goods and Services Tax : New GST registration rules require biometric or Aadhaar authentication at GSK. Complete verification within 15 days to avoid ARN r...

February 13, 2025 2229 Views 0 comment Print

GST Amendment Rules 2024: Implementation Dates Announced

Goods and Services Tax : The Ministry of Finance has notified the implementation dates for specific provisions of the GST Amendment Rules, 2024. Key rules ...

February 12, 2025 549 Views 0 comment Print

Weekly Newsletter from CBIC Chairman dated 10th February, 2025

Goods and Services Tax : CBIC detects Rs. 18.10 crore GST evasion in real estate and organizes a CPR training workshop for officers. Post-Budget discussion...

February 11, 2025 489 Views 0 comment Print

List of GST Suvidha Kendra for Biometric Authentication in Maharashtra

Goods and Services Tax : Maharashtra establishes GST Suvidha Kendra for Aadhaar-based biometric authentication and document verification for new GST regist...

February 10, 2025 303 Views 0 comment Print

Procedure for Appeals on Interest or Penalty Under GST

Goods and Services Tax : Clarified procedure for appeals under Section 128A of CGST Act 2017, addressing disputes on interest and penalty where tax is full...

February 10, 2025 5067 Views 0 comment Print


GST applicable on works contract service by land owner to prospective purchasers of apartments

August 24, 2023 6588 Views 0 comment Print

Explore applicability of GST on works contract services by landowners to apartment buyers, based on ruling of Vinod Kumari Goyal (GST AAR Karnataka).

GST on amount employees portion of canteen charges & ITC on canteen facility

August 24, 2023 2877 Views 0 comment Print

In re Eimco Elecon India Limited (GST AAR Gujarat) No ITC available for canteen expenses incurred for contract workers The AAR, Gujarat, in M/s. Eimco Elecon India Ltd. [Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023] ruled that, assessee will not get Input Tax Credit (“ITC”) of GST on canteen facility provided to contract worker because […]

GST Implications on Gold Coins & White Goods Incentives

August 24, 2023 5355 Views 0 comment Print

Explore GST implications for Orient Cement Limited concerning gold coins and white goods issued to dealers upon achieving certain targets under CGST Act, 2017.

Monitoring IGST ITC Reversal: GSTR 3B SOP Guide

August 24, 2023 3243 Views 0 comment Print

Delve into SOP for overseeing ineligible IGST ITC reversals by taxpayers in GSTR 3B. This article sheds light on GST regulations, procedures, and examples.

E-Commerce Operators under GST: Guidelines, Compliance & Notifications

August 23, 2023 18900 Views 1 comment Print

Understand the concept of E-Commerce under GST, its compliance requirements, and recent notifications for E-Commerce operators in India.

Seizure memo in GST MOV-06 not sustained as authority failed to record finding on submission by petitioner

August 23, 2023 912 Views 0 comment Print

Allahabad High Court held that seizure memo could not be sustained in the eye of law as authorities below have not recorded any findings with regard to submission of the petitioner with regard to that there was break down of the vehicle and the driver fell ill in the matter of e-way bill expiry.

Input tax credit (ITC): Conditions, challenges & Compliance in GST

August 23, 2023 3471 Views 0 comment Print

Explore ITC’s facets in GST – from conditions, proof responsibilities, to the importance of compliance. Dive deep into legal battles & expert suggestions.

Levy of tax on milk cream sustained as milk cream & milk are different product

August 23, 2023 789 Views 0 comment Print

Himachal Pradesh High Court held that milk cream is different from milk. Accordingly, revision petition is dismissed and demand of tax @ 4% sustained.

TNGST: Two wheeler fan belts attracts 5% tax & tractor fan belts attracts 3% tax

August 23, 2023 327 Views 0 comment Print

Madras High Court held that two wheeler fan belts falls under entry 30 of Part-C of TNGST Act attracting 5% tax and tractor fan belts are specifically found mentioned under entry 27 of Part-B of TNGST Act attracting 3% tax. Hence, it is not right to invoke general entry 50 to the same.

GST Appeal Rejection under Section 107 for non-submission of Physical Copy of Order

August 23, 2023 5754 Views 0 comment Print

Examine whether an appeal under Section 107 can be rejected based on non-submission of physical order, considering Rule 108 amendments and recent court verdicts.

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