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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 222 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 321 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 1386 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 1416 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 411 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 291 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 423 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 4161 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 801 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 ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate

Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...

July 19, 2024 33 Views 0 comment Print

Rejected/Damaged Paddy Not Fit for Consumption Subject to 5% GST

Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...

July 19, 2024 21 Views 0 comment Print

ITC of IGST Paid on Iron Ore Import eligible but No Refund for Unutilized ITC on Exported Services

Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...

July 19, 2024 39 Views 0 comment Print

GST on One-Time Concession Fee for 60-Year Lease of Anjuna Property

Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...

July 19, 2024 39 Views 0 comment Print

ITC on Motor Vehicles Used for Demonstration in Business Supply Treated as Capital Goods

Goods and Services Tax : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...

July 19, 2024 81 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 867 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 291 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 345 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 372 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 1728 Views 1 comment Print


Refund not granted due to limitation of GSTN software is untenable in law

December 19, 2022 906 Views 0 comment Print

Gujarat High Court held that refund is available under Section 54(6) of the CGST read with Section 91(2) of the CGST Rules however due to limitation of GSTN software the same is not granted. Refund allowed along with interest @6%.

GST not exempt on accommodation rented for commercial purposes of accommodating students

December 19, 2022 1356 Views 0 comment Print

In re Aluri Krishna Prasad (GST AAAR Andhra Pradesh) In this case The agreement between the appellant and the lessee is on built up area basis and not on the basis of unit cost of accommodation and hence, it cannot be treated as given for residential dwelling. The appellant is not extending accommodation to the […]

GST Refund: FAQs

December 19, 2022 8901 Views 1 comment Print

With the practical experience since GST come into force, there are some Frequently Asked Question by client as well as professional on the matter of GST refund, the article explains some practical question and answer in a commonly used terminology:

Administering of COVID-19 vaccine by hospitals is a composite supply & liable for GST at 5%

December 19, 2022 1779 Views 0 comment Print

AAR held that the administration of COVID – 19 vaccine is not an exempted supply as it is not covered under the definition of ‘healthcare services’. Further held that, it is a composite supply wherein the principal supply is the ‘sale of vaccine’ and the ancillary supply is the service of ‘administering of vaccine’ and liable to GST.

GST on leasing of Tank Containers taken from a supplier located outside India

December 19, 2022 2124 Views 0 comment Print

In re Deccan Transcon Leasing Private Limited (GST AAAR Telangana) Is GST liable to be paid on leasing of Tank Containers taken from a supplier located outside India and the tank containers do not reach India ? Yes, The applicant is liable to pay IGST on Importation of lease services into India in the light […]

GST on Brewers’ Spent Grain (BSG), Dried Distillers’ Grains with Soluble [DDGS]

December 19, 2022 2226 Views 0 comment Print

In re Allied Blenders and Distillers Private Limited (GST AAAR Telangana) Issue in brief is that the applicant is engaged in manufacture of alcohol. In the process of manufacturing alcohol, certain by products emerge viz., distillery dry gain soluble (DDGS) and distillery wet rain soluble (DWGS). It was the contention of the applicant that these […]

GST on building constructed outside India when recipient & supplier are from India

December 19, 2022 1686 Views 0 comment Print

In re Avantika Contracts (I) Limited (GST AAAR Telangana) Q1. Whether the construction of Institute of Security and Law Enforcement studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST net?  A1. Yes, the supply is within the ambit of GST. Q2. […]

ITC of GST on construction of works contract service for payment against Renting of immovable property

December 19, 2022 4869 Views 0 comment Print

In re Satya Dev Bommireddy (GST AAAR Telangana) The Authority for Advance Ruling passed its order and denied the Input Tax Credit on services of purchase of under construction commercial property received by the appellant for utilizing the same for payment of GST on supply of output service i.e., lease of immovable property. Further the […]

Weekly newsletter from Chairman, CBIC dated: 19/12/2022

December 19, 2022 882 Views 0 comment Print

A swan is indeed a remarkable creature. Despite their graceful and peaceful nature, swans are also powerful and strong. The serenity and fluidity of their movement on water is powered by consistent and silent hard work under the surface. It is for these qualities that a swan, named Officer Hans, was chosen as a mascot for Indian Customs as part of the celebrations of 60 years of the Customs Act.

४८ वीं जीएसटी काउंसिल मीटिंग: निल बटे सन्नाटा

December 18, 2022 7641 Views 1 comment Print

४८ वीं जीएसटी काउंसिल मीटिंग निकली बेनतीजा मीटिंग शुरू होने से पहले हितधारकों को काफी उम्मीदें थीं कि सरकार का राजस्व हर महीने १.५० लाख करोड़ रुपए के आसपास हो रहा है तो शायद कुछ रियायतें या सरलीकरण के फैसले हो, जैसे: १. विभिन्न सामग्री और उत्पादों में कर की दरों में तर्कसंगता पर निर्णय […]

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