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Goods and Services Tax : The Goods and Services Tax (GST) regime in India aims to establish a transparent and efficient indirect tax system. Despite the se...
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 : 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 Kerala High Court held that a composite show cause notice issued for multiple assessment years was legally unsustainable. The ...
Goods and Services Tax : The Kerala High Court held that issuing one show cause notice for multiple financial years is not legally sustainable. While quash...
Goods and Services Tax : The Bombay High Court held that TCS paid under protest before assessment must be considered while calculating the mandatory pre-de...
Goods and Services Tax : The Court held that a purchasing dealer cannot be denied input tax credit solely because the supplier failed to deposit tax with t...
Goods and Services Tax : The Madras High Court admitted writ petitions challenging a GST demand arising from the classification of logistics services as in...
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% ...
The basic idea behind implementing GST was to provide a simplified taxation system. However, upon implementation the actual picture was little different due to various technical glitches in the portal and the ambiguity in the law. One such ambiguity was with respect to the taxability of renewable energy devices and the related services with respect […]
In re Sneha Farms Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Sneha Farms Private Limited, Hyderabad has sought certain clarification by filing an application for Advance Ruling. Through the reference 2nd cited, Superintendent (Central Tax) Kondapur Range was requested to go through the attachment and inform the above pendency of the […]
Currently, there are two tax slabs – 5% for bills below ₹999 and 12% for bills above that. GST Council decided to GST rate changes from January 2022 in order to correct inverted duty structure in Footwear and Textile Sector. All footwear, irrespective of prices will attract Goods & Services Tax (GST) at 12 per […]
The article contains how the refund of amount paid during investigation may be claimed on the basis of High Court Judgment M/s BUNDL TECHNOLOGIES PRIVATE LIMITED Vs THE UNION OF INDIA AND ANR. I hope the article will be helpful to the readers. Under this article I would like to analysis the case when the […]
The case of the petitioner is that the impugned attachment under Section 83 of the CGST Act is without any statutory sanction as it is consequent upon action under Section 67 of the Act, which deals with the power of the authorities to engage in inspection, search and seizure. The scope of Section 87 is wholly based upon the ‘opinion’ of the concerned Commissioner to the effect that the interests of the revenue were to be safeguarded and sanctioning coercive recovery proceedings of the nature of bank attachment in a particular case.
The uncertainty on whether corporations can avail input tax credit (ITC) for any expenditure made under Corporate Social Responsibility (CSR) is a longstanding one. In the absence of a clear-cut law, corporations have had to rely on specific AAR rulings to ascertain whether they can avail ITC for their CSR expenditure. However, inconsistent findings by […]
SEZ : Overview Special Economic Zones (SEZ) in India is a specially delimited enclave. Most importantly, the economic laws in this geographical area are different from the prevailing laws in other parts of India. An SEZ is deemed as a Foreign Territory for matters that relate to the Trade Tariffs, Duties, and Operations. To instill confidence […]
A new historical development in Tax regime; especially in Indirect Taxes evolves on 1st July 2017 in the shape of Goods and Service Tax (GST) after number of Constitutional & legislative changes and various Central and State Level Indirect Taxes are merged into a single regime, which is known globally as VAT (Value Added Tax). As […]
In re Geetee Tours Private Limited (GST AAR Maharashtra) Whether Toyota Innova Or Equivalent Vehicles (6 Seater) registered in Tourist category with All India Tourist Permit provided for carrying Covid 19 patients for Medical Treatment would be considered as Taxable Services Or Exempted Services? We find that even though the applicant has submitted that the […]
In re Deccan Wheels (GST AAR Maharashtra) Maharashtra AAR rule that ITC can’t be claimed on indirect expenses when dealer is engaged in selling of second hand goods Maharashtra Authority for Advance Ruling (Mah AAR) ruled that Input Tax Credit cannot be claimed on Indirect Expenses like rent, commission, professional fees, telephone incurred for purpose […]
