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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 84 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 162 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 243 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 180 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 615 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 102 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 342 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 246 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 345 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 51 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 93 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 129 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 2661 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 558 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 492 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 5076 Views 0 comment Print


GST @12% applicable on unbranded pre-packaged namkeens & salted/flavoured potato chips

December 30, 2022 6090 Views 0 comment Print

AAR held that, the supply of un-branded packaged namkeens and potato products such as chips/sev etc., according to pre-determined weights, will attract GST at 12%

AAR cannot give ruling if applicant fails to submit type of activities to be carried out by him

December 30, 2022 462 Views 0 comment Print

In re Universal Industrial Park (GST AAR Gujarat) AAR held that in absence of specific activities proposed to be carried out by the applicant and lack of sufficient documents, the application does not have any locus standii. Thus, we are not in position to pronounce the Ruling on the application filed by the applicant. Therefore, we […]

Supply of Pencils Sharpener with Pencils is Mixed Supply

December 30, 2022 2469 Views 0 comment Print

Whether supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the Composite Supply or Mixed Supply.

Readily available food & beverages (not prepared in restaurant) not qualify as ‘restaurant services’

December 30, 2022 13710 Views 0 comment Print

Readily available food and beverages (not prepared in restaurant) sold over counter is supply of goods which is liable to applicable rate of GST Tax and not qualify as ‘restaurant services’.

Afforestation of plants by charitable trust is exempt from GST

December 30, 2022 1749 Views 0 comment Print

AAR held that activity of plantation is to be considered as charitable activity carried on by a Charitable Trust and is exempted from GST

No ruling by AAR if Applicant fails to submit sufficient documents

December 30, 2022 588 Views 0 comment Print

In re Shivam Developer (GST AAR Gujarat) Applicant have not submitted sufficient documents to decide the Ruling on the question sought for, therefore we are not inclined to pronounce the Ruling in absence of proper documents. We are of the view that the ruling can be pronounced on the basis of proper documents in support […]

No GST exemption on Treated Water’ obtained from CETP

December 30, 2022 3765 Views 0 comment Print

In re Hojiwala Infrastructure Limited (GST AAR Gujarat) 1. Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of the Exemption notification no. 02/2017-C.T. (Rate) dated 28.06.2017. (as amended) and SI. No. 99 of the Exemption Notification No. 022017- Integrated […]

‘Treated Water’ obtained from CETP (classifiable under Chapter 2201)

December 30, 2022 942 Views 0 comment Print

In re Palsana Enviro Protection Ltd (GST AAR Gujarat) 1. Whether Treated Water obtained from CETP will be eligible for exemption from GST by virtue of of the Exemption Notification? ‘Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of […]

GST is payable on forest permit fee under RCM: AAAR Telangana

December 30, 2022 3435 Views 0 comment Print

GST payable on forest permit fee to forest department as per Rule (3) of State forest produce transit rules on Reverse Charge Mechanism basis

GST registration cancelled due to non-filing of returns to be restored on filing of returns along with the tax and penalty

December 30, 2022 2085 Views 0 comment Print

HC held that, GST registration shall be revived, in case where the GST Registration of the assessee was cancelled due to non-filing of returns for a long period and later on the assessee had paid the tax and the penalty.

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