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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% ...
Santosh Kumar Gupta Vs Union of India (Orissa High Court) The genesis of the case relates to the search conducted on 29.02.2020 in the office premises of M/s. Pacific Packaging Industries which is a proprietorship concern of the Petitioner by the Senior Intelligence Officers of the Directorate General of Goods and Services Tax Intelligence. In […]
ALL ABOUT GST – RESTAURANTS Particulars Regular Tax Payer Composite Tax Payer Registration Limit Minimum Turnover Rs 20 Lakhs Maximum Turnover Rs. 1.5 Cr Territory of Business No restriction on supply Limited to Intra-State Supply Input tax credit If GST output is 5% then No ITC allowed If GST output is 18% then ITC is […]
Even after amendment in Section 16(4) of CGST Act, the ITC on Debit Notes should be seen w.r.t. the FY for which corresponding invoices were issued instead of FY in which Debit Notes were issued.
In re Vadilal Industries Ltd. (GST AAR Gujarat) 1. ‘Paratha’ merits classification at HSN 21069099. We find that GST rate of 5% is applicable subject to (i) products shall be classified at HSN 1905 or 2106 and (ii) description shall be khakhra, plain chapatti or roti. In the issue in hand, we find that the […]
The constitutional validity of Section 13(8)(b) of the IGST Act, 2017 (Act) has been examined by Gujarat High court and then Bombay High court. While the division bench of the Gujarat High court upheld the said provision, the division bench of the Bombay High court took a divergent view. Justice Ujjal Bhuyan of the Bombay […]
In re Tirupati Construction (GST AAR Gujarat) Whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat (Road and Building) Division, Valsad District Panchayat merits classification at Serial Number 3(vi)(a) of Notification No. 11/2017-Central Tax(Rate) dated 28-6-17 (hereinafter referred to as said NT)?” Ans. The subject Supply […]
In re Ahmedraza Abdulwahid Munshi (Nadim Scrap) (GST AAR Gujarat) 1. Composition Dealer purchasing Scrap/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union territory or a local authority are liable to pay tax on RCM basis. There is no RCM tax liability for purchase of Scrap/Used vehicles from unregistered dealers. FULL TEXT […]
In re Tripcon Engineering Pvt Ltd (GST AAR Gujarat) In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. We note that there is a specific Tariff entry for ‘Chain Sprocket’ at HSN 8483. The HSN 848390 covers “tooth wheel, Chain Sprocket and other transmission element presented separately; parts. We […]
In re New Tirupur Area Development Corporation Limited (GST AAAR Tamilnadu) the main question raised by the appellant and also the point of reference made by the members of AAR is whether the water supplied by the appellant is exempted under si. No. 99 of Notifn. No. 2/2017-CT(R) and its equivalent SGST notification published vide […]
In re Britannia Industries Limited (GST AAAR Tamilnadu) AAAR held that UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the appellant is not classifiable under the Tariff heading ‘0402 /0404″ but classifiable under CTH 22029930 as held by the Lower Authority. FULL TEXT OF THE ORDER OF AUTHORITY […]
