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 : This article explains the extent of the burden of proof under Section 155 of the CGST Act. The key takeaway is that recipients mus...
Goods and Services Tax : Dual Control Without Coordination: How CGST–SGST Jurisdiction Gaps Are Trapping Taxpayers in Parallel Proceedings Overview One o...
Goods and Services Tax : The debate over mandatory pre-deposit in GST penalty-only proceedings has gained momentum after the Finance Act, 2025 amendment. C...
Goods and Services Tax : The article examines whether automated interest notices for FY 2019–20 can survive after limitation under Section 73 has expired...
Goods and Services Tax : The Court held that absence of lorry receipts or weighment slips, by itself, cannot justify denial of Input Tax Credit when invoic...
Goods and Services Tax : Stakeholders identified persistent issues in GST registration, cancellations, and refund processing affecting MSMEs. The consultat...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
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 : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Goods and Services Tax : Considering Clauses 7 and 7.1 of the 2022 Circular, the Court found that the amount in question appeared to be compensation rather...
Goods and Services Tax : The Allahabad High Court held that GST appellate authorities cannot dismiss appeals solely on limitation without examining the act...
Goods and Services Tax : The Punjab and Haryana High Court directed the competent authority to decide a representation alleging fraudulent GST record manip...
Goods and Services Tax : The Karnataka High Court set aside a GST adjudication order after finding that the authority incorrectly stated that no reply had ...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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...
Madras High Court held that section 125 is a residuary provision and as there are three specific non-compliances qua statutory requirements, penalty u/s. 125 of Rs. 25,000 each can be invoked for such non-compliances.
In re Puranik Builders Limited (GST AAAR Maharashtra) Insofar as the challenge to the levy of service tax on taxable services as defined under section 65(105) (zzzzu) is concerned, we do not find any merit in the contention that there is no element of service involved in the preferential location charges levied by a builder. […]
In re Seshadri Srikanth (The I.L.E.CO) (GST AAR Tamilnadu) Applicability of a notification issued under the provisions of the Act. Whether supply of scientific and technical instruments, apparatus, equipment to their customer M/S. Mahesh Value Products Pvt. Ltd. is eligible for concessional rate of GST @ 5% as per the Notification No. 45/2017-Central Tax (Rate) […]
HC held that impugned amendment to Rule 89(4) (C) of the CGST Rules, as amended vide Para 8 of Notification 16/2020-CT dated 23.03.2020 is illegal, arbitrary, unreasonable, irrational, unfair, unjust and ultra vires Section 16 of the IGST Act and Section 54 of the CGST
Learn about interest under GST as per Section 50 of the CGST Act, 2017, and Rule 88B of the CGST Rule, 2017. Explore circumstances, rates, and examples of interest levies for GST on sales and Input Tax Credit (ITC).
In re Gobind Sugar Mills Limited (GST AAR Uttar Pradesh) Question 1. Classification of Sugar Cane Juice. Answer: Sugarcane juice is classifiable under chapter 20 and tariff item 20098990. Question 2. Rate of GST applicable on sale of Sugarcane Juice. Answer: Sugarcane Juice is taxable at a rate of 6% CGST & 6% SGST or […]
Generation and quoting of Document Identification Number (DIN) on communications issued under GST by the officers of the Directorate to tax payers and other concerned persons.
On the anti-smuggling side, the week gone by saw officers of Chennai Airport Customs, interdict two arriving passengers who were attempting to smuggle a De Braza Monkey, a Mantled Guereza and two Spider Monkeys. The animals were rescued and deported back to their originating country. Congratulations to the officers for an excellent detection.
In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAAR Gujarat) Whether the appellant is liable to pay GST on manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities? AAAR held the manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various […]
In re Shreeji Earth Movers (GST AAAR Gujarat) a) At what rate of tax the liability should be determined on services provided by appellant (sub-contractors) to the main contractor pertaining to the irrigation, construction and maintenance works to the irrigation department, State of Gujarat? b) Under which head we should classify our services to execute […]
