Goods and Services Tax
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GST registration cannot be cancelled with retrospective effect mechanically: Delhi HC
Clarification on Issues Faced by Suppliers via E-Commerce Operators in Maharashtra
GST on Takeaway vs Restaurant Sales: Gujarat AAAR Ruling
Important Highlights of Indirect Taxes in Budget 2025
No liability to pay tax due on Secretary of Society as Society was not an ‘Association of Persons’ u/s 2(84) of CGST Act
Union Budget 2025-26: Customs Reforms & GST Surge
Challenges in GST Recovery & DRC-07 Compliance
Budget 2025 – GST And Customs – Analysis
Advance Ruling on Turnkey EPC Contracts: AAR Gujarat
Indirect Tax Updates: Union Budget 2025
Section 128A: Conditional Tax Waiver for 2017-2020 Period
Union Budget 2025: Exhaustive Analysis of Changes under GST Law
Budget Impact on Safari Retreat Decision
बजट 2025 में जीएसटी के संबंध में कुछ प्रस्तावित प्रावधान
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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