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.
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
Goods and Services Tax : The Tribunal held that procurement strategy, supplier oversight, and sourcing support formed part of a substantive procurement ser...
Goods and Services Tax : The Court observed that the documents produced indicated a sale of immovable property, which is not subject to GST. The matter was...
Goods and Services Tax : The Madras High Court remitted Section 74A GST orders for fresh adjudication after taxpayers argued that their replies to DRC-01 n...
Goods and Services Tax : The Madras High Court held that GST authorities cannot issue a single show cause notice covering multiple financial years. The Cou...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
The Authority examined GST applicability on second-hand car sales but denied clear relief due to insufficient documentation. It held that margin-based valuation is conditional and requires strict compliance with Rule 32(5) and notification provisions.
The ruling addressed classification of biodiesel-HSD blends based on petroleum content. It held that classification depends on whether petroleum oil exceeds or falls below 70%.
The Authority ruled that pure labour services for construction of standalone residential units are exempt under GST. The decision is based on fulfillment of conditions under Notification 12/2017, including absence of material supply and applicability to single residential units.
Separate agreements for land and construction were treated as a single composite supply. Construction service was held as the principal supply for GST purposes.
The Authority held that structured emergency care training programmes do not qualify as charitable activities under GST law. Since the courses are professional training for a specific group, GST is applicable at 18%.
The Authority held that printing of question papers for universities is directly linked to the conduct of examinations. It ruled that such services fall under Entry 66(b)(iv) and are exempt from GST.
The Authority disposed of the application after the applicant chose to withdraw it. No findings were issued on GST applicability to electricity and water reimbursements or pure agent status.
The Authority held that water supplied by an association is not an independent supply of goods but part of maintenance services. Accordingly, such charges must be included in GST computation.
The applicant withdrew its advance ruling request citing the need for further testing of its bio-diesel product. The Authority disposed of the application without addressing GST classification or rates. The case highlights that no ruling is issued when applications are withdrawn.
The Tribunal held that no profiteering occurred as the ITC-to-purchase value ratio declined after GST implementation. It ruled that no additional benefit arose, eliminating the obligation to pass on ITC benefits to buyers.
