Goods and Services Tax
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No GST Transition Allowed for EC, SHEC and KKC Credits: Kerala HC
Madras HC Stayed Recover for Non-Uploading of DRC-07 Summary on GST Portal
Gujarat HC Allowed IGST Refund as Omission of Rule 96(10) Applies to Pending Proceedings
GST Applies to Commission in Voucher Transactions, Not Entire Turnover: Bombay HC
No Proper Service of SCN: Delhi HC Remands GST Case for Fresh Hearing
Late Fee applies for GSTR-9C Delay as It Forms Part of Annual Return: Madras HC
GST Registration Revocation allowed After Tax Payment: Uttarakhand HC
Two GST Orders for Same Period Invalid: Madras HC Quashes One Assessment
GST Not Applicable Due to Completed Auction Sale Before July 2017 despite delayed Payment
GST Recovery Against Legal Heir Invalid Without Prior Adjudication Under Law
Real Masterminds vs Soft Targets: What ₹1,825 Crore GST Scam Teaches Us
India’s Online Gaming Revolution; A Complete Guide to Promotion and Regulation of Online Gaming w.e.f May 1, 2026
Biodegradable Claim Outside AAR Scope; GST Rate Depends on Classification
Online Coaching Not OIDAR as Human Intervention Dominates Service: AAR Rajasthan
Goods and Services Tax India
The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.
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