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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 90 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 165 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 132 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 2682 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


States requested for extension of payment of GST compensation Cess

December 22, 2022 1311 Views 0 comment Print

Few States have requested for extension of payment of GST compensation beyond transition period of five years. As per Section 18 of the Constitution (One Hundred and First Amendment) Act, 2016

TNGST Act, 2017-conduct of test purchase -Revised guidelines

December 22, 2022 5985 Views 0 comment Print

Requirements in relation to Test Purchase: Generation of DRC-07 has to be enabled in the Back Office Portal, for the authorized officials conducting test purchase, in order to raise a demand, in the case of imposition of penalty.

GST on collection of samples for diagnostic testing by a laboratory

December 21, 2022 33009 Views 3 comments Print

GST on collection of samples for diagnostic testing: Understand the implications of entry no. 74 of N 12/2017-CTR-28.06.2017 on healthcare services & collection of samples for diagnostic testing.

Restriction on utilization of ITC u/r 86A of CGST Rules cannot continue beyond one year

December 21, 2022 4572 Views 0 comment Print

Delhi High Court held that restrictions on utilization of input tax credit imposed under rule 86A of the Central Goods and Services Tax Rules cannot extend beyond the period of one year.

GST demand on export not done by BHEL: HC Grants stay to ESL Steel Limited

December 21, 2022 1047 Views 0 comment Print

ESL Steel Limited Vs Bharat Heavy Electronic Limited (Jharkhand High Court) The Petitioner made supplies for export to Bharat Heavy Electricals Ltd (BHEL). The goods were ultimately exported, albeit with delay. Petitioner and BHEl made representations to the Revenue for condonation of delay in exports. Reliance was placed on Para 5.1 of Circular No. 37/11/2018-GST […]

Raula Gundi is Chewing Tobacco (without lime tube) & falls under HSN 24039910

December 21, 2022 2082 Views 0 comment Print

AAR held that Final product of Applicant under brand name ‘Raula Gundi’ is Chewing Tobacco (without lime tube) and HSN Code is ‘2403 9910’.

Ex-parte orders violates principles of natural justice & entails civil consequences

December 21, 2022 3114 Views 0 comment Print

Patna HC set aside the ex-parte rejection orders passed by the Revenue Department, owing to the violation of natural justice principles.

HC quashed Order passed without considering reply & document produced

December 21, 2022 3798 Views 0 comment Print

Bombay High Court held that order passed without taking into account the reply and document produced by the petitioner to the show cause notice is liable to be quashed and set aside.

Advocates and Legal Services: Is Goods and Services Tax (GST) Applicable?

December 20, 2022 41415 Views 3 comments Print

Find out if Goods and Services Tax (GST) is applicable to Advocates and legal services. Senior Advocates, law firms, and all other types of legal services provided are subject to GST when the entity has an aggregate turnover of Rs. 20 lakhs or more. Learn more in this blog post!

Applicability of Reverse charge on input services when outward supply is exempt from tax

December 20, 2022 3957 Views 0 comment Print

Understand the applicability of Reverse Charge on exempt services under GST. Get guidance on RCM when the supplier is exempt from tax.

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