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.
Goods and Services Tax : Explore how Section 53 enables destination-based GST revenue settlements and how Section 16(2)(c) safeguards States against tax le...
Goods and Services Tax : The Karnataka High Court held that interest under Section 50 of the CGST Act is a statutory liability that cannot be waived or red...
Goods and Services Tax : The Gauhati High Court held that a GST cancellation order without recorded reasons is a non-speaking order and violates natural ju...
Goods and Services Tax : The Madras High Court held that GST proceedings under Sections 73, 74 or 74A can be initiated against legal heirs after the propri...
Goods and Services Tax : The article explains how GST integrated Jammu & Kashmir into India's common market while improving tax administration, trade, and ...
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...
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...
Goods and Services Tax : The representation requests extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues ...
Goods and Services Tax : A representation seeks extension of the GSTAT appeal filing deadline to 31 December 2026, citing persistent technical issues on th...
Goods and Services Tax : The Advocates Tax Bar Association has requested extension of the GSTAT appeal filing deadline to 31 December 2026, citing persiste...
Goods and Services Tax : Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, su...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
Goods and Services Tax : Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST ...
Goods and Services Tax : Madras HC upheld Section 74 proceedings, finding prima facie excess ITC availment and unpaid GST under RCM on foreign booking agen...
Goods and Services Tax : Gujarat HC held transitional ITC carried under Section 140 cannot be refunded under Section 54(3). Such credit remains available f...
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...
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...
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 ...
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...
Goods and Services Tax : CBIC clarified that proceedings validly initiated before a taxpayer's jurisdiction changes remain legally valid. The new jurisdict...
In re Executive Council of Insurers (GST AAR Maharashtra) Question 1: – Whether services provided by ECOI and 17 ombudsman officers are exempt from GST? Answer:- The services provided by ECOI and 17 ombudsman officers are not exempt from GST. Question 2: – Whether GST is applicable to Executive Council of Insurers (ECOI) and 17 Offices of Insurance […]
In re Monalisa Co-Operative Housing Society Limited (GST AAR Maharashtra) Whether the receipt of a gratuitous payment from an outgoing member for the time he has resided in the society be taxable under the CGST Act, 2017 as there is no corresponding service being provided separately by the tax payer society? When there is a […]
Commercial Taxes Department identified 3.26 lakh dealers as not having paid a single rupee as GST during the year 2021-2022. Similarly, about 1.94 lakh dealers who paid less than Rs. 1000 as GST for the entire year were also identified.
JSW Steel Ltd. vs. Union of India (Orissa High Court) Odisha HC – Input Service Distributor can claim input tax credit only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply. Judgement The Odisha High Court ruled that since no such […]
In re Jayabheri orange county owners association (GST AAR Telangana) GST not applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year. GST not applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly […]
Medical insurance premium taken to provide health Insurance to employees, pensioners and their family members, not eligible for GST exemption
The commodity ‘Diesel’ is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 2017.
In re Healersark Resources Private Limited (GST AAR Telangana) The applicant states that he is providing lodging and boarding to students undergoing training under healthcare related vocational program under Deendayal Upadyay Grameen Kaushalya Yojana (DDU-GKY) by charging Rs.9000/- per candidate per month; of which Rs.3500/- is towards rent for accommodation at fixed cost and Rs.5500/- […]
In re Srico Projects Private Limited (GST AAR Telangana) In the present case as the DGGI, Hyderabad has even issued a notice for payment of tax before the above hearing was held for disposal of the question raised before AAR. Merely because the application before the AAR was filed earlier to the investigation initiated by […]
In re Prieska Real Estates Pvt. Ltd (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s Prieska Real Estates Pvt. Ltd., vide reference Online ARA Application Dated 21/01/2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The present application […]
