Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : The article argues that Rule 14A creates a compliance trap by restricting taxpayers from reporting actual liabilities after crossi...
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : Missing GST return deadlines triggers late fees under Section 47 and interest under Section 50, both calculated separately. Unders...
Goods and Services Tax : The Court reaffirmed that taxpayers are entitled to due process before coercive recovery measures are initiated. Recovery actions ...
Goods and Services Tax : The guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
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 : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : The Rajasthan High Court held that a taxpayer who defaults in filing GST returns in one State cannot obtain fresh registration in ...
Goods and Services Tax : The Telangana High Court granted interim protection against coercive GST recovery proceedings until the GST Appellate Tribunal bec...
Goods and Services Tax : The Telangana High Court permitted the taxpayer to withdraw the writ petition challenging a GST demand order and pursue the statut...
Goods and Services Tax : The Telangana High Court permitted manual filing of a revocation application even after dismissal of a delayed appeal against GST ...
Goods and Services Tax : The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns a...
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% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
AAR states that pre-packaged and labelled goods for export, including frozen shrimp up to 25 kg, fall under the Legal Metrology Act and are thus subject to GST under Notification 06/2022.
The Andhra Pradesh AAR has ruled that the export of processed frozen shrimps, packaged in quantities up to 25kg, attracts GST liability as it falls under the pre-packaged and labelled definition of the Legal Metrology Act.
AAR Andhra Pradesh dismissed an application seeking clarification on documents for transporting materials and machinery, holding that such procedural queries fall outside Section 97(2) of the CGST Act.
AAR held that coir felt or sheets are classifiable under HSN Code 9404 90 00 and attract GST at 12% under Entry 223 of Schedule II of Notification No. 1/2017-CT (Rate). Ruling settles classification doubts for coir-based manufacturers.
AP AAR rules that the assignment of 89-year leasehold rights is a taxable supply of service, not an exempt sale of land. Consideration for land development is also taxable.
The AAR Andhra Pradesh held that V K Industries’ blended cotton seed cattle feed is classifiable under HSN 23061090 and taxable at 5%, rejecting its claim for GST exemption.
AP AAR affirms that sales value to unrelated customers is the transaction value, while sales to a related recipient with full ITC must use the invoice value.
Andhra Pradesh Advance Ruling Authority rules that the value declared in the invoice is the deemed open market value for supplies to a related person eligible for full Input Tax Credit (ITC).
The GST AAR ruled that the export of pre-packaged and labeled frozen shrimp in quantities up to 25 kg is subject to GST at 5%. The ruling confirmed that the amended pre-packaged and labelled definition applies equally to export and domestic supplies.
The Authority for Advance Ruling (AAR), Andhra Pradesh, has held that the export of pre-packaged and labelled processed frozen shrimps (HSN 0306) in individual packages up to 25 kgs is subject to GST. This decision is based on the classification as ‘pre-packaged and labelled’ under the Legal Metrology Act, 2009, following a 2022 GST notification amendment.
