Goods and Services Tax
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GST Recovery Cannot Be Made from a Separate Company Merely Due to Common Director
Sales to Merchant Exporters Without GST: Guide to Notif. 40/2017 & 41/2017
Supply Under GST: A Complete, Practical & Exam‑Oriented Guide
GSTN Issues 4 Advisories in December 2025 to Clarify Key Compliance Procedures
Allahabad HC Disposed Writ as GST Appellate Tribunal Is Now Functional
Margin Scheme Restricts ITC Only on Used Vehicles, Not Other Inputs: AAR Kerala
No GST on PMC Consultancy for Panchayat & Municipal Functions: AAR Kerala
Assessment under Section 65 of CGST Act: Legal Overview
जीएसटी में जारी एडवाइजरी 29.12.2025 की व्याख्या
GST on Services Provided to Panchayats and Municipalities
ITC Ledger Cannot Be Blocked Without Hearing & Recorded Reasons: Karnataka HC
Bona Fide Purchaser Not Liable for Supplier’s default to deposit GST: Tripura HC
GST, Public Health & Judicial Review: Constitutional Limits on Court Intervention
Export of Services vs Intermediary in India for Foreign Company whom to tag whom?
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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