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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 75 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 141 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 237 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 171 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 609 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 99 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 339 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 243 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 339 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 90 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 126 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 2373 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 549 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 5070 Views 0 comment Print


GST on pasteurized milk and milk cream named ‘Jigarthanda’

November 30, 2022 1494 Views 0 comment Print

In re Madurai Famous Jigarthanda LLP (GST AAR Tamilnadu) 1. Whether the product manufactured as pasteurized milk and milk cream but named ‘Jigarthanda’ can be classified as Jigarthanda under description of goods? “Jigarthanda” manufactured by the applicant is covered under the description of goods. 2. Is the goods taxable or exempted? “Jigarthanda” manufactured by the […]

Nil GST on dried coconuts (shelled or peeled) used for human consumption

November 30, 2022 3123 Views 0 comment Print

In re EMS Cocos (GST AAR Tamilnadu) Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is ‘NIL’? The goods supplied by the Applicant are correctly classified under Heading 1203 and the applicable GST rate for the same is 5% […]

GST on treatment or processing services undertaken on hides, skins & leather

November 30, 2022 1446 Views 0 comment Print

In re Zuha Leather Private Limited (GST AAR Tamilnadu) Whether the activity of tanning, with chemical consumption, carried out by the applicant is coming within the purview of job work chargeable to tax under the item i(e) of the Heading 9988 Manufacturing Services on Physical Inputs (Goods) owned by others and if not what would […]

Bus body building on chassis supplied by customers amounts to supply of service

November 30, 2022 1818 Views 0 comment Print

The activity of bus body building undertaken on the chassis supplied by the customers to the Applicant amounts to supply of service as per Schedule II clause 3 of CGST Act 2017. The service rendered is classified under SAC 998881 and the applicable rate will be 18% (CGST @ 9 % and SGST @ 9 %).

Time of Supply of Goods – Section 12 CGST Act 2017-Simplified

November 30, 2022 8829 Views 2 comments Print

Understand the Time of Supply of goods as per Section 12 of the CGST Act 2017. Learn about the requirements for invoicing and the occasions when tax liability arises.

Purchasing dealer entitled to claim refund of excess CST paid

November 29, 2022 1872 Views 0 comment Print

Calcutta High Court held that purchasing dealer is entitled for concessional rate of tax as they have fulfilled the conditions in Section 8 of the Central Sales Tax Act, 1956 and the Form “C” declarations having been verified and found to be in order by the concerned authority of the State of West Bengal. Thus, purchasing dealer are entitled to claim a refund of tax directly from the State of West Bengal and they are not required to make the claim through the selling dealer, IOCL.

Reopening of concluded assessment merely on audit objection is impermissible

November 29, 2022 4701 Views 0 comment Print

Orissa High Court held that concluded assessment could not be reopened by the Assessing Authority merely on the basis of audit objection.

GST on Third Party Exports

November 29, 2022 8640 Views 0 comment Print

Understand the GST implications on third-party exports. Learn about the applicable rates for intra-state and inter-state supplies.

Bombay HC orders restoration of GST registration cancelled u/s 29(1) of CGST Act

November 29, 2022 1950 Views 0 comment Print

HC allowed Petitioner to submit a physical application for restoration of GST registration where application of cancellation was filed by petitioner

GSTR-9 and GSTR-9C for FY 2021-22

November 29, 2022 241500 Views 1 comment Print

Learn about the recent changes in GST returns and the amendments and ITC claiming process for FY 2021-22. Get insights into GSTR-9 and GSTR-9C filing requirements.

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