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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 on Club Services Unconstitutional: Kerala HC

Goods and Services Tax : Kerala HC rules GST on services by clubs to members as unconstitutional, citing violation of mutuality principle and lack of legis...

April 14, 2025 282 Views 0 comment Print

GST on Club Members’ Contributions: Unconstitutional & Void – Kerala HC

Goods and Services Tax : Kerala High Court declares GST levy on club members' contributions unconstitutional, citing violation of Articles 246A, 366(12A), ...

April 14, 2025 1758 Views 0 comment Print

Tax Treatment & Refund Eligibility for Export of Cigarettes under GST Regime

Goods and Services Tax : Learn about GST rules for cigarette exports, tax treatment, and refund eligibility under LUT or IGST options, including provisions...

April 13, 2025 219 Views 0 comment Print

Direct vs. Indirect Tax: Convergence or Divergence in India?

Goods and Services Tax : Analysis of the evolving relationship between Direct and Indirect Taxes in India, examining revenue recognition and the impact of ...

April 12, 2025 1104 Views 0 comment Print

GST ITC & Supplier Errors: Recent Supreme Court Rulings

Goods and Services Tax : Understand recent Supreme Court decisions on GST ITC denial due to supplier errors. Learn about taxpayer rights to correct genuine...

April 12, 2025 2598 Views 0 comment Print


Latest News


Draft Appeal Section 73 on PMT-09 and absence of GST functionality

Goods and Services Tax : GST appeal challenges demand based on TDS mismatch and lack of PMT-09 functionality to transfer cash ledger between GSTINs during ...

April 7, 2025 822 Views 0 comment Print

GST Collection Trends & Evasion Cases: Govt’s Response

Goods and Services Tax : Analysis of GST collection targets vs. actuals, tax evasion cases, and govt measures like e-invoicing and analytics to improve com...

April 3, 2025 273 Views 0 comment Print

Structural Reforms in Tax Assessment under GST and Recovery

Goods and Services Tax : India implements digital tax reforms, AI tools, and compliance measures. No new 5% GST on food delivery apps. Learn about tech-dri...

April 3, 2025 252 Views 0 comment Print

GST on Food Delivery Apps: Council Review Ongoing

Goods and Services Tax : ndia's GST Council examines 5% GST on food delivery apps like Zomato, Swiggy. Restaurant services face 5% GST without input credit...

April 3, 2025 462 Views 0 comment Print

Representation for Extension of Section 128A GST Amnesty Scheme

Goods and Services Tax : The Sales Tax Bar Association (STBA) Delhi seeks an extension of the GST Amnesty Scheme deadline to 30th June 2025 due to taxpayer...

March 31, 2025 1839 Views 0 comment Print


Latest Judiciary


Doctrine of Mutuality Prevails! Kerala HC Strikes Down GST on Medical Association Services

Goods and Services Tax : Kerala HC declares provisions under CGST & KGST Acts as unconstitutional for taxing services rendered by medical associations to t...

April 14, 2025 108 Views 0 comment Print

Matters having financial liabilities or penal consequences cannot be kept unresolved for years

Goods and Services Tax : Delhi High Court held that matters having financial liabilities or penal consequences cannot be kept unresolved for years. Thus, s...

April 14, 2025 27 Views 0 comment Print

Kerala HC Quashes GST on Club-Member Supply

Goods and Services Tax : Kerala High Court declares GST amendments taxing club-member transactions unconstitutional, citing conflict with constitutional de...

April 14, 2025 1362 Views 0 comment Print

Denial of cenvat credit for non-production of User Test Certificate not justified: Madras HC

Goods and Services Tax : Madras High Court held that denial of cenvat credit on capital goods due to non-production of User Test Certificate not justifiabl...

April 14, 2025 27 Views 0 comment Print

KGST: Kerala HC Dismisses Appeal Against Notice Issued After 14-Year Delay

Goods and Services Tax : Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasi...

April 12, 2025 237 Views 0 comment Print


Latest Notifications


HSN Code Changes in GSTR-1 Table-12 from April 2025

Goods and Services Tax : From April 2025, GSTR-1 Table-12 will be split into B2B and B2C with mandatory HSN code selection from dropdown. Manual entry will...

April 11, 2025 8388 Views 1 comment Print

GSTN Advisory on reporting values in Table 3.2 of GSTR-3B

Goods and Services Tax : Important update on GSTR-3B Table 3.2. Starting April 2025, auto-populated inter-state supply values will be non-editable. Learn h...

April 11, 2025 13536 Views 1 comment Print

Kerala SGST: Pecuniary Limits under Section 74A for Proper Officers

Goods and Services Tax : Kerala SGST Circular 10/2025 sets officer-wise monetary limits for notices/orders under new Section 74A of GST Acts, effective now...

April 11, 2025 147 Views 0 comment Print

Proper officer for various provisions under Kerala State GST Act, 2017

Goods and Services Tax : Kerala SGST assigns Section 74A functions to officers, amending Circular 5/2023 as per 53rd GST Council meeting recommendations. E...

April 5, 2025 129 Views 0 comment Print

Kerala SGST Issues Guidelines for GST Interest Waiver

Goods and Services Tax : Kerala SGST clarifies interest waiver scheme under Section 128A, detailing rules for handling tax demands and self-assessed tax re...

April 5, 2025 942 Views 0 comment Print


No GST exemption on renting of immovable property to Govt School

July 15, 2022 21642 Views 0 comment Print

In re Bollu Siva Gopala Krishna (GST AAR Telangana) The applicant is renting immovable property and is desirous of ascertaining whether the said service is taxable if rendered to educational institutions registered under Section 12AA of the Income Tax Act, 1961 or to a Government School. Notification No. 12/2017 at Serial No. 13 exempts services […]

18% GST payable on executing works for Governmental Entity or Authority

July 15, 2022 579 Views 0 comment Print

In re KPC Projects Limited (GST AAR Telangana) M/s. KPC Projects limited are executing works to Telangana State Tourism Development Corporation limited (Government entity) and desirous of ascertaining the rate of tax under CGST & SGST on their supplies. Questions raised: 1. In view of the services provided by the applicant to TSTDC, is the […]

Advance ruling under GST cannot be given on liability of third party

July 15, 2022 981 Views 0 comment Print

AAR held that applicant is seeking an advance ruling on the liability of the third party, i.e., the developer who is not represented before this authority. A ruling cannot be given on the back of an effected party to determine his liability to pay tax. Hence the application is rejected.

GST: Every economic offence cannot be treated in same manner for Bail

July 15, 2022 1254 Views 0 comment Print

In the matter of bail, there is no straitjacket formula for consideration of bail to an accused as it all depends upon the facts and circumstances of each case.

Comprehensive changes in FORM GSTR-3B

July 15, 2022 15270 Views 0 comment Print

Notice calling for suggestions, views, comments etc. from stakeholders on comprehensive changes in FORM GSTR-3B A proposal of comprehensive changes in FORM GSTR-3B was deliberated by the GST Council in its 47th meeting held at Chandigarh on 28th and 29th June 2022. The Council recommended that the said proposal may be placed in public domain […]

GST Registration cannot be denied by violation of principles of natural justice

July 14, 2022 6222 Views 0 comment Print

B.C. Mohankumar Vs Superintendent of Central Goods & Service Tax (Madras High Court) Rejection of application for GST registration: HC heold that order in this case is non-speaking, arbitrary and evidently has not taken into account the explanation furnished by the petitioner. Learned counsel for the respondent refers to Rule 9(4), particularly the deployment of […]

Changes proposed in disclosure of ITC in Table 4 of GSTR-3B

July 14, 2022 24279 Views 0 comment Print

Learn about the proposed changes in the disclosure of ITC in Table 4 of GSTR-3B and their implications on taxpayer accountability.

Outward Supply additional disclosures in Form GSTR-3B

July 14, 2022 15603 Views 0 comment Print

Stay up to date with the latest changes in the GSTR-3B form. Learn about the new disclosure requirements and additional disclosures for outward supplies.

RCM not applicable to daily wages, Labour Charges & Contract Labour

July 14, 2022 71484 Views 0 comment Print

In re Sri Bhavani Developers (GST AAR Telangana) Is RCM applicable to daily wages, Labour Charges and Contract Labour? The law regarding services by an employee to the employer in the course of or in relation to his employment enumerated in Schedule III to CGST Act, 2017 remains unchanged. Therefore tax will not be attracted […]

AAR Telangana alllows Casa Rouge Owners Association to withdraw application

July 14, 2022 255 Views 0 comment Print

In re Casa Rouge Owners Association (GST AAR Telangana) In the reference 1st cited, M/s. Casa Rouge Owners Association, Hyderabad, (36AACAC1805C1ZG) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 05-01-2022, 10-03-2022, 24-03-2022, 06-04-2022. 27-04-2022& 28-06-2022. However, in the reference 13th cited, M/s. Casa Rouge […]

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