Goods and Services Tax
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No Separate GST Registration required if No Fixed Establishment Exists: AAR Rajasthan

Taxation of Social Media & Influencer Income under GST

GST Exemption Allowed on Examination Services as Educational Board Treated as Institution

GST on Paper Bags at 18% Since Not Covered Under 5% Entry for Biodegradable Bags

Compostability Certification Not Enough; 5% GST Applies Only If Bags Are Biodegradable: Rajasthan AAR

GST Advance Ruling Rejected as Search & Seizure Issues Fall Outside Section 97 Scope

GST AAR Declines Application Since Matter Already Decided by Adjudicating Authority

No GST Credit on Tailing Dam Height Increase Since It Is Not Plant & Machinery: AAR Rajasthan

AAR Rajasthan Clarifies HSN Codes for Customized Photo Products

GSTN Introduces Rule 14A Withdrawal Facility with Aadhaar Authentication Mandate

Taxable Event under GST: Understanding ‘Supply’ as Foundation of Indirect Taxation in India

Karnataka HC Orders GST Refund as Recovery Made Despite Appeal Intimation

Rajasthan HC Denies Anticipatory Bail to Director Due to ₹20.63 Cr GST Evasion & Admitted Role

Bombay HC Quashes GST Notice for Clubbing Multiple Financial Years Under Section 74
Goods and Services Tax (GST) is India’s principal indirect tax on the supply of goods and services. This TaxGuru category provides extensive coverage of the CGST Act, IGST Act, State GST laws, rules, notifications, circulars, instructions and judicial decisions. Readers can explore articles and updates on input tax credit, GST registration, returns, tax invoices, e-invoicing, e-way bills, refunds, classification, valuation, place and time of supply, tax demands, interest, penalties, appeals and GST rates. The category also covers GST Council recommendations and important developments from tax authorities, High Courts, the Supreme Court and appellate forums. Businesses, taxpayers, Chartered Accountants, advocates and GST professionals can use this section as a comprehensive resource for GST law, compliance and litigation developments.
