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Goods And Services Tax

Understand the Goods and Services Tax (GST) and its impact on businesses. Learn about GST rates, compliance requirements, and its role in simplifying taxation. Stay updated with the latest GST news and updates.

Latest Articles


Role of Statement of Facts in GST Litigation Before Appellate Tribunal

Goods and Services Tax : The article explains that the Statement of Facts forms the foundation of every GST appeal. It emphasizes that accurate, evidence-b...

July 4, 2026 105 Views 0 comment Print

Mandatory IMS Makes Invoice Review Critical to Protect ITC & Avoid GST Return Blocks

Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...

July 4, 2026 90 Views 0 comment Print

GST Refunds: Types, Application Process & Documents Required

Goods and Services Tax : The article explains that GST refunds depend on correct statutory classification, documentation, and timelines. It highlights that...

July 4, 2026 93 Views 0 comment Print

GST’s Invoice Management System: A New Gatekeeper for ITC

Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...

July 4, 2026 147 Views 0 comment Print

Process and Implication on Goods sent for Job Work under GST

Goods and Services Tax : The article explains GST job work provisions, ITC-04 filing responsibilities, and compliance requirements. It highlights legal pro...

July 4, 2026 339 Views 0 comment Print


Latest News


Nine Years of GST: Simplifying Taxation, Strengthening India

Goods and Services Tax : A PIB backgrounder explains how nine years of GST have expanded the taxpayer base, increased collections, and simplified India's i...

July 2, 2026 306 Views 0 comment Print

Haryana Tops India in GST Growth with 32% Revenue Surge in Q1 FY 2026-27

Goods and Services Tax : Haryana recorded the highest State GST revenue growth of 32% during the first quarter of FY 2026-27, outperforming all other state...

July 2, 2026 144 Views 0 comment Print

MCTC Seeks GSTAT Appeal Deadline Extension as Portal Glitches Hinder Filing

Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...

June 27, 2026 798 Views 0 comment Print

GSTAT Appeal Deadline Should Be Extended as Portal Glitches Prevent Timely Filing

Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...

June 25, 2026 11541 Views 1 comment Print

Tax Bar Seeks GSTAT Appeal Deadline Extension as Portal Issues Hinder Filing

Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...

June 23, 2026 6528 Views 0 comment Print


Latest Judiciary


CGST Section 74 Extended Limitation Valid on Fictitious ITC Material: Madras HC

Goods and Services Tax : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...

July 4, 2026 69 Views 0 comment Print

GST Appeal Cannot Be Dismissed on Hyper-Technical Limitation Grounds Despite Sufficient Cause: Calcutta HC

Goods and Services Tax : Calcutta High Court restored a delayed GST appeal, holding that sufficient cause and mandatory pre-deposit could not be ignored on...

July 4, 2026 48 Views 0 comment Print

GST Appeal Allowed Despite Delay Where Order Was Only Uploaded on Common Portal: Madras HC

Goods and Services Tax : Madras High Court allowed a delayed GST appeal, observing that portal upload alone should not deprive a small businessman of an ef...

July 4, 2026 57 Views 0 comment Print

GST Refund Cannot Be Withheld Merely on Possibility of Future Appeal: Orissa HC

Goods and Services Tax : Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on t...

July 4, 2026 57 Views 0 comment Print

GST Assessment Remanded Subject to Full Disputed Tax Deposit Due to Delayed Challenge: Madras HC

Goods and Services Tax : Madras High Court remitted the GST assessment for fresh adjudication, directing deposit of the entire disputed tax before reconsid...

July 4, 2026 78 Views 0 comment Print


Latest Notifications


Mandatory Capture of Ship-to Field & Voluntary Closure of E-Way Bill: FAQs

Goods and Services Tax : GSTN has clarified mandatory Ship-to GSTIN requirements, API changes and voluntary e-Way Bill closure before the proposed 1 August...

July 3, 2026 3030 Views 0 comment Print

GSTN Advisory on Revision of Timeline for Amendment of AATO, 2026

Goods and Services Tax : GSTN has shifted the FY 2025-26 AATO amendment window to 1–31 July 2026 due to system upgrades. Tax officer review will take pla...

July 1, 2026 6579 Views 0 comment Print

Gross GST Collections Rises by 13.9% in June 2026

Goods and Services Tax : June 2026 gross GST collections reached Rs. 1.94 lakh crore, driven by higher domestic and import revenues, while net collections ...

July 1, 2026 591 Views 0 comment Print

GST Appellate Tribunal Appeal Deadline Extended to 31 July 2026

Goods and Services Tax : The Government has fixed 31 July 2026 as the last date for filing GST Appellate Tribunal appeals and applications in specified old...

June 30, 2026 9081 Views 0 comment Print

GST Proceedings Valid Despite Jurisdiction Change Due to Business Migration

Goods and Services Tax : CBIC clarified that proceedings validly initiated before a taxpayer's jurisdiction changes remain legally valid. The new jurisdict...

June 27, 2026 729 Views 0 comment Print


Title Transfers in FTWZ under CGST Act & Relevance of IGST Circular No. 3/1/2018

August 28, 2023 4512 Views 0 comment Print

In re Haworth India Private Limited (GST AAR Tamilnadu) Summary: The case in focus revolves around the transfer of title of goods within the Free Trade Warehousing Zone (FTWZ). The pivotal question raised is whether such transfers fall within the ambit of Schedule III of the CGST Act, 2017, post its amendment in 2018. It […]

GST Implications on Various Services by State Industries Promotion Corporation

August 28, 2023 2154 Views 0 comment Print

GST applicability on services offered by State Industries Promotion Corporation of Tamil Nadu. Explore rulings on raw water supply, maintenance charges, infrastructure development, interest on delayed payments, and more.

GST Rates & HSN Codes for Wind Turbine Generators/Wind will Land

August 28, 2023 16488 Views 0 comment Print

In re Tvl. Raja Dheepam Spinning Mills Private Limited (GST AAR Tamilnadu) Introduction Understanding the nuances of the Goods and Services Tax (GST) is pivotal for businesses. The case of Tvl. Raja Dheepam Spinning Mills Private Limited in Tamilnadu elucidates the GST rulings related to Wind Turbine Generators (WTG) and provides insights into the taxation […]

Classification of Unsweetened Mineral & Aerated Waters (Excluding 20L Drinking Water Bottles)

August 28, 2023 1125 Views 0 comment Print

AAR Ruling on classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles)

Classification of Effluent Treated Water: GST AAR Tamil Nadu Ruling

August 28, 2023 1344 Views 0 comment Print

An analysis of GST AAR Tamil Nadu ruling on Karaipudur Common Effluent Treatment Plant Pvt Ltd’s classification of water supply as goods & its GST rate.

Advance Ruling Inadmissible if Prior Proceedings on Same Issue Exist

August 28, 2023 756 Views 0 comment Print

Analyzing the GST advanced ruling application by Tamil Nadu Medical Council & reasons for its ineligibility due to prior pending proceedings.

Advance Ruling Application rejected for Pending Proceedings on application date

August 28, 2023 594 Views 0 comment Print

GST implications on fees by TN Nurses and Midwives Council and grounds for rejecting their advance ruling application under Section 98(2) of GST Act.

AAR Tamilnadu Lacks Jurisdiction for External Supplies & Hypothetical Scenarios

August 28, 2023 2502 Views 0 comment Print

Analysis of AAR Tamilnadu’s ruling on Harshitha Infra Engineering Pvt Ltd. highlighting jurisdictional limitations and the non-applicability of hypothetical scenarios.

18% GST on composite supply of Works Contract for Tirunelveli Smart City Limited

August 28, 2023 1443 Views 0 comment Print

18% GST rate determination by AAR for composite supply of works contract to Tirunelveli Smart City Limited, as highlighted in Naachimaar Engineering Constructions case.

Eligibility of ITC on Motor Vehicles for Women Employee Transportation

August 28, 2023 4512 Views 0 comment Print

Eligibility for Input Tax Credit (ITC) on motor vehicles used for transporting female employees during specific hours under the CGST Act, 2017.

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