Goods and Services Tax
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Rajasthan HC Condoned Delay U/s. 107 CGST Act & Allowed Fresh Appeal
ITC Can’t Be Denied Due to Supplier’s Retrospective GST Cancellation: SC
GST Cancellation SCN for NIL Returns: Is Such Notice Legally Valid?
Safari Retreats: Why SC ITC Relief on Malls, Hotels & Warehouses Short-Lived
GST 2.0 & IMS: How to Claim ITC Without Getting Blocked
Gameskraft Judgment Decoded: GST on Online Gaming
Wrong GST Head, Same Tax: Can It Be Demanded Again?: Karnataka HC
GST TDS & GSTR-7: Gross vs Taxable Turnover Puzzle
GST Portal Upload Alone Does Not Constitute Valid Service of SCN or Orders: P&H HC
Government Says No Review Yet of 5% GST on Hotels After Rate Cut
GSTAT Jaipur Bench to Begin Hybrid Hearings from 27 July 2026
Madras HC Remands Section 74 GST Assessment with 10% Pre-Deposit
Retrospective GST Cancellation Quashed for Lack of Reasons: HP HC
Karnataka HC Sets Aside Section 74 GST Order for Lack of Fraud Allegation in SCN
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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