Goods and Services Tax
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Refund of GST paid erroneously cannot be denied solely on ground of limitation
Mastermind Liability, “Taxable Person” and Writ Discipline in Fake ITC Litigation
Affiliation Fees Collected by universities Not Exempt Under GST: Madras HC
Paddle Wheel Aerators for Aquaculture Classifiable Under HSN 8479, Attract 18% GST: AAR Gujarat
GST Liability on Interest Free Mobilisation Advance Cannot Be Deferred Until Adjustment in Running Bills: AAR Gujarat
AAR Clarifies GST on Ice Cream: Goods vs Restaurant Service & 5% Rate Applicability
Digestive Capsules Classified as Supari, Not Pan Masala; GST Fixed at 5%: AAR Gujarat
Madras HC Upholds ITC Reversal Under TN VAT Sec 19(20) for Below-Cost Sales
ITC on Works Contract Services – Allowed or Disallowed?
Rule 86A Blocking of ITC: Legal Limits, Misuse & Protection Strategies for Genuine Taxpayers
Refund rejection not sustained as service amounts to intermediary not proved by department
जीएसटी ट्रिब्यूनल के पोर्टल पर उत्पन्न समस्याओं के संबंध में
GST Arrest Set Aside as Written Grounds Not Properly Annexed to Arrest Memo: Allahabad HC
Equity & Certainty in Taxation: Reassessing India’s GST Through Lens of Classical Tax Philosophy
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.
