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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


Administration Mechanism of GST

Goods and Services Tax : Discover the structure, powers, and recent updates of the GST Council in India, including key decisions from the 53rd GST Council ...

July 19, 2024 219 Views 0 comment Print

GST on Aviation Academic Services for Commercial Pilot License Qualification

Goods and Services Tax : Explore GST exemptions for educational institutions under Notification 12/2017(CTR) and case laws. Learn how these exemptions appl...

July 19, 2024 321 Views 0 comment Print

Understanding Input Tax Credit (ITC) under GST: Rules & Benefits

Goods and Services Tax : Understand Input Tax Credit (ITC) under GST: Learn about eligibility, conditions, and types of ITC. Stay updated with latest amend...

July 18, 2024 1386 Views 1 comment Print

What is the Time Limit to Avail ITC under RCM?

Goods and Services Tax : Understand the time limit to avail Input Tax Credit (ITC) under Reverse Charge Mechanism (RCM) and the implications for registered...

July 18, 2024 1413 Views 0 comment Print

Police Lack Authority to Check Invoices/E-way Bills for Goods in Transit: State Government Directive Needed

Goods and Services Tax : State directives needed to stop police from illegally checking invoices/e-way bills, hindering trade. Only GST officials have this...

July 18, 2024 411 Views 0 comment Print


Latest News


Interoperable services of E-Invoice-1 and E-Invoice-2 Systems

Goods and Services Tax : Explore the interoperable services of E-Invoice1 and E-Invoice2 systems, boosting efficiency and reliability for taxpayers. Learn ...

July 19, 2024 288 Views 0 comment Print

New API Features of E-Invoice Interoperable services

Goods and Services Tax : Discover the latest API updates for E-Invoice and E-Way Bill systems, including interoperable services and new error codes for sea...

July 18, 2024 423 Views 0 comment Print

Live Course on 360 degree Analysis of Input Tax Credit from a Litigation Perspective

Goods and Services Tax : Join CA Sachin Jain for a live course on Input Tax Credit from a litigation perspective. Gain practical insights and master ITC co...

July 18, 2024 4161 Views 0 comment Print

CBI Arrests CGST Superintendent and Inspector for Bribery

Goods and Services Tax : CBI arrests CGST Superintendent and Inspector in Solan, HP, for demanding and accepting Rs.8000 bribe, leading to searches and ong...

July 15, 2024 801 Views 0 comment Print

CBI Arrests Superintendent for Accepting Rs. 15,000 Bribe in GST Refund Case

Goods and Services Tax : CBI arrests Superintendent of Central GST & Central Excise in Berhampur for accepting Rs. 15,000 bribe from complainant regarding ...

July 13, 2024 537 Views 1 comment Print


Latest Judiciary


GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate

Goods and Services Tax : Detailed analysis of AAAR Chandigarh ruling on GST applicability for Chhattisgarh State Power Generation Company Limited's Abhivah...

July 19, 2024 33 Views 0 comment Print

Rejected/Damaged Paddy Not Fit for Consumption Subject to 5% GST

Goods and Services Tax : Explore the GST implications on rejected paddy under Section 101 of CGST Act in Chhattisgarh. Learn about HSN classification, tax ...

July 19, 2024 21 Views 0 comment Print

ITC of IGST Paid on Iron Ore Import eligible but No Refund for Unutilized ITC on Exported Services

Goods and Services Tax : Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd's appeal regarding IGST liability and unutilized ITC refun...

July 19, 2024 39 Views 0 comment Print

GST on One-Time Concession Fee for 60-Year Lease of Anjuna Property

Goods and Services Tax : Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysi...

July 19, 2024 30 Views 0 comment Print

ITC on Motor Vehicles Used for Demonstration in Business Supply Treated as Capital Goods

Goods and Services Tax : Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case ...

July 19, 2024 81 Views 0 comment Print


Latest Notifications


Integrated Services from NIC-IRP e-invoice-1 and e-invoice-2 Portals

Goods and Services Tax : Explore the integrated services of NIC-IRP e-invoice-1 and e-invoice-2 portals, launching on July 18th, 2024. Learn about seamless...

July 17, 2024 864 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 15.07.2024

Goods and Services Tax : Explore CBIC achievements, updates, and recent cases in the July 2024 newsletter from the Ministry of Finance, Department of Reven...

July 16, 2024 291 Views 0 comment Print

GST Rates: Solar Cookers, Fire Sprinklers, Poultry Machinery Parts, Pre-Packaged Agricultural Produce & Govt Agency Supplies

Goods and Services Tax : GST rates on solar cookers, fire water sprinklers, parts of poultry-keeping machinery, pre-packaged agricultural produce and suppl...

July 15, 2024 345 Views 0 comment Print

GST Clarifications: Railways, SPV, RERA, Digital Payments, Reinsurance & Accommodation Services

Goods and Services Tax : Latest GST clarifications on services including Indian Railways, RERA, digital payments, insurance schemes, and accommodation serv...

July 15, 2024 372 Views 0 comment Print

Refund of Additional IGST Paid on Upward Goods Price Revision

Goods and Services Tax : Learn how exporters can claim refund of additional IGST paid due to price increases post-export. Details on application process an...

July 15, 2024 1716 Views 1 comment Print


GST Conundrum on Private Vaccinations

August 6, 2021 7404 Views 0 comment Print

1. To speed up the vaccination drive against COVID – 19, Government has permitted private hospitals to procure and administer the vaccines. Revised Guidelines for implementation of National COVID Vaccination Program issued on 8th June 2021 provides as under: “The price of vaccine doses for private hospitals would be declared by each vaccine manufacturer, and […]

Services of construction of R&R Colony taxable under Works Contract Service

August 6, 2021 1674 Views 0 comment Print

In re Adani Enterprises Limited (GST AAR Madhya Pradesh) Q1.  Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service. In respect of 1st question, […]

GST leviable on residential land provided on lease basis

August 6, 2021 1941 Views 0 comment Print

In re Gwalior Development Authority (GST AAR Madhya Pradesh) Q1. We are providing residential land on lease basis for which we are charging or receiving lease premium whether GST is leviable or not? It is well accepted that in the case of ambiguity in a provision of law, the interpretation shall be liberal. However, in […]

GST on Supply of LPG & Related services to industrial users

August 6, 2021 3090 Views 0 comment Print

In re SHV Energy Private Limited (GST AAR Telangana) 1. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply […]

Composite Supply under GST & importance of having “A Principal Supply”

August 6, 2021 7197 Views 0 comment Print

The Central Goods and Services Act 2017, was admittedly an Act which drew inspiration from the earlier laws, and also brought in concept to nullify issues brought up due to jurisprudence of past Acts. But, while trying to iron out the wrinkles of the past, could it have unintentionally brought in issues for the future? […]

GSTR-9 of FY 2020-21 is available now on GST Portal

August 6, 2021 45474 Views 1 comment Print

Facility to file annual return in Form GSTR-9 for FY 2020-21 is now available. Please ensure that all applicable returns of the said year have been filed before attempting to file the said return. Following detailed questions pertains to GSTR-9 for FY 2020-21:- Who is required to file GSTR-9 for FY 2020-21? Every registered person (other than those registered persons […]

GST Registration Cancellation is impermissible for reasons beyond statutory provisions

August 5, 2021 3639 Views 0 comment Print

Hon’ble High Court of Kerala has declared that the proper officer is not vested with any power to cancel registration certificate of a dealer, for reasons not prescribed U/s. 29 (2) of the Central Goods & Services Tax Act/State Goods & Services Tax Act, 2017 (CGST Act & SGST Act).

Summary of Latest Changes in GSTR 9 & GSTR 9C by ICMAI

August 5, 2021 5679 Views 0 comment Print

A short time ago, the Central Board of Indirect Taxes and Customs issued the Central Goods and Services Tax (Sixth Amendment) Rules, 2021 that amended Central Goods and Services Tax Rules, 2017. Various amendments have been made in Rule 80 of CGST Rule pertaining to Annual Return (FORM GSTR-9) and Statement of Reconciliation (FORM GSTR-9C). […]

No interest on reversal of wrongful availment of credit under GST

August 5, 2021 18609 Views 0 comment Print

The Hon’ble Madras High Court in the case of M/s F1 Components Pvt. Ltd. v. The State Tax Officer, Chennai [W.P. No.6631 of 2021 And WMP No.7188 of 2021, dated July 09, 2021] partly set aside the order passed by the Revenue Department to the extent that interest on remittances by way of adjustment of […]

Place of supply is Location of recipient in case of Construction of Immovable property Outside India

August 5, 2021 3807 Views 0 comment Print

In re Sri Avantika Contracts (I) Limited (GST AAR Telangana) 1. Whether the construction of Institute of Security and Law Enforcement studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST net? The applicant who is the supplier of service & […]

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