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Dr Sanjiv Agarwal

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GSTN Issues 4 Advisories in December 2025 to Clarify Key Compliance Procedures

Goods and Services Tax : GSTN has made Table 3.2 of GSTR-3B non-editable with auto-population from GSTR-1/1A/IFF. The update ensures consistency in inter-S...

January 8, 2026 14184 Views 0 comment Print

India’s Growth Accelerates Due to GST Rate Cuts and Domestic Demand Surge

Goods and Services Tax : Lower GST rates and tax reforms boosted consumption and manufacturing, driving India’s GDP growth to 8.2% despite global economi...

December 25, 2025 639 Views 0 comment Print

The New Labour Codes At A Glance

Corporate Law : India implements four new Labour Codes consolidating 29 old laws, modernizing wage, safety, and social security regulations, while...

December 2, 2025 3399 Views 0 comment Print

Staggered Filing of Appeals Before GST Appellate Tribunal

Goods and Services Tax : Tribunal introduced a phased filing schedule to prevent system congestion on new electronic platform. The directive ensures orderl...

November 17, 2025 2067 Views 0 comment Print

Tips For GST Appeals / Applications Before GST Appellate Tribunal

Goods and Services Tax : Essential steps for filing GST appeals before the Appellate Tribunal, covering order review, appeal drafting, documentation, and a...

November 6, 2025 1356 Views 0 comment Print


Latest News


Trends and Growth In GST Collection

Goods and Services Tax : Explore the robust growth in GST collection for FY 2023-24, crossing Rs. 20 lakh crore, reflecting economic resilience and improve...

April 3, 2024 2109 Views 0 comment Print

GST Collection In April, 2023 At Record High

Goods and Services Tax : April, 2023 has registered a revenue collection (GST) at Rs. 187 lakh crore, which is the highest ever since introduction of GST i...

May 2, 2023 6300 Views 0 comment Print

GST Book: Assessment, Adjudication, Demand & Recovery

Goods and Services Tax : GST book on ‘Assessment, Adjudication, Demand & Recovery’ provides a one point lucid guide which is an easy to und...

February 7, 2022 6495 Views 0 comment Print

Covid Effects and Measures

Finance : A realistic consequence of COVID pendamic could be counted in terms of loss of jobs, stagnant or reduced employment opportunities,...

May 10, 2021 882 Views 0 comment Print

Compendium of Judicial Pronouncements (Relevant under GST Regime)

Goods and Services Tax : New Book on GST Namely Compendium of Judicial Pronouncements (Relevant under GST Regime) Authored by Dr. Sanjiv Agarwal and publi...

February 14, 2018 3798 Views 0 comment Print


Latest Judiciary


Service Tax Exemption Upheld for Machining of Rails in Delhi Metro Project

Service Tax : Explore exemption under Entry No. 14 for machining of rails in case of Voestalpine VAE VKN India Pvt. Ltd. vs. Commissioner of Cen...

December 18, 2023 1362 Views 0 comment Print

Coaching Service with Goods is Composite Supply & not mixed supply: AAAR

Goods and Services Tax : AAAR held that supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags ...

December 6, 2023 4308 Views 0 comment Print

Supreme Court’s Soft Stance on Revenue Officer’s Appeal

Goods and Services Tax : Chandra Prakash Mishra Vs Flipkart India Private Limited & Ors. (Supreme Court of India) In Chandra Prakash Mishra v. Flipkart...

April 4, 2023 2046 Views 0 comment Print

Supply of Coaching Services with Goods is mixed supply: AAR Rajasthan

Goods and Services Tax : In re Resonance Eduventures Limited (GST AAR Rajasthan) The order is important as it contradicts its own ruling in Symmetric Infra...

December 28, 2021 2586 Views 1 comment Print

GST on supply of coaching services along with supply of goods/printed material/test papers, uniform, bags

Goods and Services Tax : In re Symmetric Infrastructure Private Limited (GST AAR Rajasthan) Q.1 Applicant supplies services of coaching to students which a...

September 2, 2021 7479 Views 0 comment Print


No Service Tax on Job Works For Alcoholic Beverages

September 16, 2022 2262 Views 0 comment Print

Recent Service Tax Tribunal ruling exempts blending, bottling, labeling, and packaging of Indian Made Foreign Liquor (IMFL) from taxable services, rejecting a demand of around one crore. The decision clarifies that job work services for IMFL are not considered business auxiliary services and are not subject to service tax, extending this exemption to the GST regime as well.

CBIC Guidelines on Summons, Arrest and Bail under GST Law

September 3, 2022 9915 Views 0 comment Print

Stay updated on the latest CBIC guidelines for summons, arrest, and bail under the GST law. Learn how tax collectors are cracking down on tax evasion.

Recent Updates In GST till 23rd August 2022

August 24, 2022 20433 Views 0 comment Print

Stay updated on the latest developments in GST till 23rd August 2022. Explore recent Supreme Court judgments, circulars, and more.

Recent Updates In GST till 16th August, 2022

August 17, 2022 37533 Views 3 comments Print

Stay updated with the recent changes in GST till 16th August, 2022. Understand the impact of these updates on India’s growing economy.

Recent Supreme Court Pronouncements In GST

August 3, 2022 9594 Views 0 comment Print

Discover the recent pronouncements by the Supreme Court of India on GST law and its impact on administration and taxpayers.

Levy of Service Charge on Supply of Food- How Far Justified

July 23, 2022 8055 Views 0 comment Print

Explore the controversial world of service charges on food bills in hotels and restaurants. Understand the historical context, legal perspectives, and recent guidelines from CCPA. Know your rights as a consumer and the legal nuances involved. Stay informed on the ongoing debate

Taxing Hospital Rooms: More Problems for Minuscule Tax Collection

July 7, 2022 2583 Views 0 comment Print

Explore the complexities and concerns arising from the recent decision to tax non-ICU hospital room charges exceeding Rs. 5000 per day at 5%, as discussed in the 47th GST Council meeting. Understand the potential impact on healthcare services, billing practices, and compliance challenges.

Five Years of GST and Recent Updates

July 4, 2022 5205 Views 0 comment Print

Celebrate 5 years of GST with us! Explore the journey and recent updates of this landmark tax reform in India.

Recent Updates In GST till 26th June 2022

June 27, 2022 46650 Views 0 comment Print

Stay updated with the recent updates in GST till 26th June 2022 and understand the implications on Indias economy and stability.

Recent Updates In GST till 16th June 2022

June 17, 2022 11127 Views 0 comment Print

Stay updated with recent GST changes till June 16, 2022. Explore the impact of RBI’s repo rate hike, GDP growth projections, and more.

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