Goods and Services Tax
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Bombay HC quashes Maharashtra VAT Order passed beyond limitation period

Bombay HC upholds entertainment duty for APSARA Awards & deletes Penalty

Time of Supply for Spectrum Usage and Similar Services under GST

GST on HAM Model for NHAI Projects: Time of Supply Clarified

Place of Supply for Custodial Services Provided by Banks to Foreign Portfolio Investors

Input Tax Credit on Ducts & Manholes Used in Optical Fiber Cable Networks

GST on Loans Provided by Overseas Affiliate to Indian Affiliate or Related Persons

ITC Entitlement for Insurance Companies on Motor Vehicle Repair Expenses under Reimbursement Claims

GST liability and ITC Clarifications for Warranty/ Extended Warranty

GST on Salvage/Wreck Value in Claim Assessment of Damaged Motor Vehicle

Requirement to Reverse ITC for Life Insurance Premium Portion Not included in Taxable Value

GST on ESOP/ESPP/RSU provided through overseas holding company

Mechanism for providing evidence of compliance under Section 15(3)(b)(ii) of CGST Act

Time Limit under Section 16(4) of CGST Act for RCM Supplies from Unregistered Persons
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.
