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 legal significance of a Show Cause Notice under GST and why it forms the foundation of adjudication proc...
Goods and Services Tax : The article explains that taxpayers with orders communicated before 1 April 2026 must file GSTAT appeals by 30 June 2026 to preser...
Goods and Services Tax : High Courts have held that taxpayers with cancelled GST registrations cannot be expected to monitor the portal continuously, makin...
Goods and Services Tax : The article examines the benefits and trade-offs of the composition scheme, helping small businesses determine whether the concess...
Goods and Services Tax : The article explains that audits and investigations serve distinct legal purposes under GST and require different taxpayer respons...
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 : Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an as...
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 : GSTAT instructed scrutiny officers not to raise defects where appellants have uploaded the required documents in prescribed form. ...
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% ...
In re Jayesh A Dalal (GST AAR Uttar Pradesh) AAR observe that the applicant has not submitted any relevant document to establish the coverage of services provided by them in particular functions entrusted to a municipality under the twelfth Schedule to Article 243W of the Constitution. The nature of services mentioned in the Work Order […]
In re Shyarn Sundar Sharma (GST AAR Uttar Pradesh) Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 amended till date? Ans- The HSN code of the product namely ‘Popcorn’ is 19041090 Attracting Rate of Tax @9% each under Central and […]
Fabrication of tank from steel plates supplied free of cost from M/s IOCL is manufacture as per CGST Act, 2017. Accordingly, supply of tanks by the applicant is supply of goods.
Will builder be entitled to GST refund if amount is not Adjustable from future liability of GST under the project? The Question is out of purview of advance ruling authority. however, Whether the Applicant is entitled for refund or not, under Section 54 of Central Goods & Services Tax Act,2017 read with Rule 89 of Central Goods& Services Tax Rules, 2017 would be decided by the jurisdictional Authority subject to fulfillment of necessary conditions of refund.
The CSH/HSN code of the final products namely Extruded raw Stick is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%).
In re Nilkamal Limited (GST AAR Uttar Pradesh) Q-1 Whether Vaccine Carrier & Vaccine Cold box is falling under Chapter 90 MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under Chapter heading-9018, subheading 901890 and Tariff item 90189099 other instruments and appliances used in medical science and attracting rate of Tax @ 6% each under Central State Tax. […]
In re Eris Pharmaceuticals Pvt Ltd (GST AAR Uttar Pradesh) Q-1 Whether ‘Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer’ is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant). Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer is classifiable under HSN code 38089400. Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic […]
In re Apex Powers (Legal Name Anupam Varshney) (GST AAR Uttar Pradesh) Q-1 Under Chapter 85 what is the correct 4 digit HSN code classification for solar power generating system? Ans-The 4 digit HSN Code of ‘’Solar power Generating System’ is 8541. Q-2 What constitutes solar power generating system 85. what are the various components […]
In re Uttar Pradesh Power Corporation Limited (GST AAR Uttar Pradesh) Q-1 Whether there is a supply of service by the applicant Corporation in recovery of expenses from DISCOMs as well as UPPTCL and other power companies by way of book entries and hence, liable to GST. ANS-1 The Application is liable to pay GST […]
In re Sangal papers Limited (GST AAR Uttar Pradesh) Q1. When GST has been paid on the Freight in the case of indigenous Supplies, whether the Supplier is required to pay again GST on the freight under RCM. Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended) The Applicant is liable […]
