Goods and Services Tax
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Bombay HC Questions Validity of GST Section 168A Notifications Issued Without Council Recommendation
Intermediary Services under GST: Retrospective Impact of K.C. Overseas & Finance Act 2026?
GST Order Set Aside for Failure to Address Jurisdiction & Limitation Objections
GSTAT Appeal Filing: A Practitioner’s Complete Step-by-Step Guide
ITC Denied on Lease Rentals as Land Used for Factory Construction: AAAR Gujarat
Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested
Limitation Starts from DRC-07 Upload Date, Not Detailed Order: Allahabad HC
No Escape After Assessment: AP HC Upholds GST Bank Attachment Without Notice
Section 129 CGST Revisited: Curbing Administrative Overreach via Section 126
Missing Seized Documents Cannot Be Used in GST Proceedings: Telangana HC
GST Registration Cancellation: Telangana HC Allows Fresh Revocation Application
Telangana HC Directs Suo-Moto Section 161 Rectification for GST Payment Discrepancies
Representation on Top 10 Issues in GST Enforcement Actions
GSTAT Confirms Profiteering as Cinema Tickets Not Reduced After GST Rate Cut
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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