Goods and Services Tax
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SC Upholds Mandatory Pre-Deposit for Appeals
Interest @9% payable under GST when amount not refunded within 60 days from date of order of First Authority
Denial of ₹26.95 Lakh ITC: Delhi HC Refuses Writ, Grants Liberty to File Appeal
Interactive Flat Panels classifiable under as monitors not ADP machines
No Ruling on GST Rate for Palmyra Jaggery as PSK Traders Withdraws Application
GST Rate Dispute on Palmyra Sugar: Chendur Traders Withdraws AAR Application
AAR Tamil Nadu Disposes Palmyra Sugar GST Rate Application as Withdrawn
Chhattisgarh HC Grants Bail to Accused in Rs. 10 Crore GST Fraud Case
Delhi HC Quashes ₹1.04 Cr GST Demand Passed Without Proper SCN Service
Voluntary GST Payments Under Section 73(5) Cannot Be Treated as Compliance
HP Sadhbhawana Legacy Cases Resolution Scheme, 2025, Phase-II
Himachal Pradesh Legacy Tax Cases Resolution Procedure – Phase-II
Allahabad HC Quashes Penalty for one-digit clerical error in E-way bill
Allahabad HC Voids GST Registration Cancellation Orders for Lack of Reason
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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