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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


GST Major Amnesty Scheme under Section 128A: No Interest No Penalty

Goods and Services Tax : GST Amnesty Scheme 2024 waives interest & penalties for 2017-20 tax dues. Apply by March 31, 2025, under Section 128A. Know eligib...

February 20, 2025 4230 Views 0 comment Print

Judicial Interpretation of “Plant” in GST: Key Insights

Goods and Services Tax : Learn the GST distinction between Plant and Machinery" and Plant or Machinery. Explore its impact on ITC eligibility for businesse...

February 19, 2025 1374 Views 2 comments Print

Process of Eway Bill creation and legal jurisprudence for Unregistered Vendors

Goods and Services Tax : Effective February 11, 2025, the E-Way Bill (EWB) system has been updated to allow unregistered dealers to enroll and generate e-W...

February 18, 2025 459 Views 0 comment Print

A Comprehensive analysis of GST in India

Goods and Services Tax : The focus of the paper is to issues why India needs this reform & how GST impact on different sections of the economy. Finding sug...

February 18, 2025 2751 Views 1 comment Print

Self-Sealing Procedure for Export Containers Under GST

Goods and Services Tax : Understand the self-sealing process for export containers post-GST, including requirements, permissions, and customs procedures fo...

February 18, 2025 801 Views 0 comment Print


Latest News


KSCAA Representation on Streamlining GST Registration Process

Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...

February 15, 2025 2034 Views 0 comment Print

KSCAA Calls for Professional Tax Portal Upgrades to Resolve OTP & Payment Issues

Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...

February 15, 2025 177 Views 0 comment Print

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 198 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 597 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 399 Views 0 comment Print


Latest Judiciary


Delhi HC Quashes GST Order for Lack of Reasoning & standardized template

Goods and Services Tax : Delhi High Court quashes GST demand order against Indian Highways Ltd, citing lack of reasoning. Case remanded for fresh adjudicat...

February 20, 2025 21 Views 0 comment Print

Delhi HC Quashes GST Order for standardized template with no clear reasoning

Goods and Services Tax : Delhi High Court sets aside GST demand order against Xerox India Ltd, citing non-application of mind by the Assistant Commissioner...

February 20, 2025 36 Views 0 comment Print

GST Order Without DIN Invalid: Andhra Pradesh HC

Goods and Services Tax : AP High Court sets aside GST assessment order due to missing DIN. Know legal implications, case details, and compliance requiremen...

February 20, 2025 213 Views 0 comment Print

Interest leviable on Ineligible ITC Transitioned from Pre-GST Regime; Penalty u/s 74(1) Set Aside

Goods and Services Tax : Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and...

February 20, 2025 105 Views 0 comment Print

Ammanamanchi Teja Swaroop Withdraws GST Ruling Request: AAR Telangana

Goods and Services Tax : Ammanamanchi Teja Swaroop withdrew its GST advance ruling application. The request was accepted without discussing the merits of t...

February 20, 2025 30 Views 0 comment Print


Latest Notifications


Kerala SGST Issues Guidelines for Error Rectification

Goods and Services Tax : Kerala SGST outlines guidelines under Section 161 for rectifying apparent errors in orders, notices, and decisions, ensuring unifo...

February 19, 2025 324 Views 0 comment Print

CBIC Launches Trade Facilitation Initiatives, Cracks Down on Fraud

Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...

February 18, 2025 324 Views 0 comment Print

Biometric Aadhaar Authentication for GST Registration in Jharkhand & Andaman 

Goods and Services Tax : GST registration in Jharkhand & Andaman now requires biometric Aadhaar authentication and document verification at GST Suvidha Ken...

February 18, 2025 816 Views 0 comment Print

Advisory: ENR-03 for Enrolment of Unregistered dealers on e-Way Bill Portal

Goods and Services Tax : The E-Way Bill system introduces Form ENR-03 for unregistered dealers to enrol and generate e-Way Bills using a unique Enrolment I...

February 16, 2025 3291 Views 1 comment Print

Virtual GST Personal Hearings through video conferencing in West Bengal

Goods and Services Tax : West Bengal allows virtual hearings for GST cases via video conferencing. Taxpayers can request this mode for ease of access. Read...

February 16, 2025 243 Views 0 comment Print


50th GST Council Meeting: Major Takeaways

July 13, 2023 1680 Views 1 comment Print

Explore key decisions from the 50th GST Council meeting on tax rates, administrative measures, and exemptions. Stay informed on GST updates and recommendations for smoother compliance.

GST exempt on Services by University of Calicut to its affiliated colleges & students

July 13, 2023 1926 Views 0 comment Print

GST implications for services provided by a university to its affiliated colleges & Students. Learn about ruling by GST AAR Kerala, stating applicability of GST and exemption under Notification No. 12/2017-Central Tax (Rate).

GST Rates on Marine Vessel Parts and Replacement

July 13, 2023 2394 Views 0 comment Print

Understand the tax rates and rulings for marine vessel parts, replacement during warranty periods, and input tax credit eligibility under GST. Read the rulings provided by GST AAR Kerala in the case of S. Radhakrishnan, Bright Metal Works.

‘Dhathri Dahasamani’ classifiable under Heading 21039040 & 12% GST Payable

July 13, 2023 1131 Views 0 comment Print

Explore the GST classification of Dhathri Dahasamani as per the recent ruling by AAR Kerala in 2024. Understand the implications and tax rates under GST Notification No. 01/2017.

GST on payment to Govt for change of description of land from wetland to ordinary land

July 13, 2023 2268 Views 0 comment Print

Understand the reverse charge liability under Notification No. 13/2017 CT (Rate) on payments made to the Government of Kerala for the change of land description and construction permissions. Read the ruling by GST AAR Kerala in the case of Manappuram Finance Limited.

Admissibility of ITC on Government Payments via Book Adjustment

July 13, 2023 1644 Views 0 comment Print

 Whether net off of receivables of one GSTIN by another GSTIN of the same company or net-off of receivables with payables of supplier of goods/service would amount to payment to the vendor meeting the compliance requirements of Section 16(4) of CGST Act, 2017.

Limitations of AAR Jurisdiction: Pertaining to Goods or Services Supply by Applicant

July 13, 2023 543 Views 0 comment Print

Explore the GST AAR Kerala ruling on a joint venture between Choice Foundation and Choice Estates. Learn about recipient, fees, and GST on revenue share.

GST on Revenue Share from Educational Institution & Interest-Free Refundable Deposit

July 13, 2023 2022 Views 0 comment Print

GST AAR Kerala ruling on Choice Foundation’s revenue share from educational venture and exemption of GST on interest-free deposits. Clarifies GST applicability on transactions under CGST/KSGST Acts and Notifications 11/2017 and 12/2017.

GST not exempt on Construction of Jetty for Indian Coast Guard

July 13, 2023 960 Views 0 comment Print

GST AAR Kerala clarifies Cochin Port Trust’s construction services for Indian Navy as ‘Works Contract’, ineligible for exemption under Notification No.12/2017, but qualifies for 12% GST rate under Notification No. 24/2017 until 17.07.2022.

Construction of Jetty for Indian Navy is work contract & not exempt from GST

July 13, 2023 915 Views 0 comment Print

Construction of Jetty for Indian Navy as per MoU falls within the ambit of Works Contract’ as defined In Section 2 (119) of the CGST Act, 2017,

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