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 : The debate examines why GST penalties under Section 122(1A) may survive a direct challenge under Article 20(2). The key takeaway i...
Goods and Services Tax : The Court held that cancellation proceedings for Rule 10A violations must be initiated through FORM GST REG-31, which grants thirt...
Goods and Services Tax : The Karnataka AAR held that ITC on statutory canteen services is available only to the extent of expenses actually borne by the em...
Goods and Services Tax : E-commerce sellers generally require GST registration from their very first sale, irrespective of turnover thresholds applicable t...
Goods and Services Tax : The Court held that recovery from third parties cannot be initiated when only a proposed demand exists and no final tax liability ...
Goods and Services Tax : The Rajasthan GSTAT Bar has urged the Tribunal to adopt a pragmatic approach by accepting pre-deposits made through the Electronic...
Goods and Services Tax : Haryana recorded the highest State GST growth rate in India at 22% in May 2026. The achievement is attributed to strong tax admini...
Goods and Services Tax : Practitioners are reportedly following different methods while completing GSTAT appeal forms because of inadequate guidance. The r...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : The Kerala High Court set aside a consolidated notice issued for FY 2019-20 to 2024-25. It held that separate notices must be issu...
Goods and Services Tax : The Gauhati High Court held that partners who retained benefits from GST violations and acted behind such transactions can be pena...
Goods and Services Tax : The Court held that denial of input tax credit cannot be justified solely because the selling dealer failed to deposit tax, where ...
Goods and Services Tax : The Court held that writ petitions need not continue once the GSTAT becomes operational and statutory appeal timelines are availab...
Goods and Services Tax : The Authority held that retrospective insertion of Section 16(5) does not permit reclaim of ITC already reversed under earlier rul...
Goods and Services Tax : GSTN has postponed the implementation of mandatory "Ship To GSTIN" capture and voluntary E-Way Bill closure to 1 August 2026. The ...
Corporate Law : The 2026 amendments significantly expand disclosure requirements for operational creditors and corporate applicants. The changes a...
Goods and Services Tax : Gross GST collections reached ₹1.94 lakh crore in May 2026, registering 3.2% growth. The increase was driven largely by a 19.1% ...
Goods and Services Tax : The West Bengal GST Department ruled that intra-State movement of goods related to job work remains exempt from e-way bill generat...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
In the biggest ever joint operation by Directorate General of GST Intelligence (DGGI) and Directorate General of Revenue Intelligence (DRI) against exporters who were claiming refund of IGST fraudulently, pan-India searches were carried out at 336 different locations across the country yesterday.
1. Purpose of the Gujarat Tax Amnesty Scheme, 2019 More than 20,000 cases are pending at various levels under the laws sought to be covered under the scheme. Hence a need was felt to ensure the recovery of the tax, grant relief to the trade and reduce the cost of administration. Therefore the present scheme […]
The supply of goods being food or any other article for human consumption or any drink provided by the applicant under cash and carry model where in the items are prepared in the same premises from where it is supplied is covered under amended entry No. 7(i) of the Notification No. 11/2017 – Central Tax dated 28.06.2017 as amended by Notification No. 13 /2018 – Central Tax (Rate) dated 26-07-2018.
In re Shree Rajarajeshwari and Company (GST AAR Karnataka) What is the Classification of Pulpwood supplied to paper mills and the rate of tax (GST) thereon? In this regard a Circular was issued by the Government of India bearing Circular number 80/54/2018-GST dated 31-12-2018 stating that representation had been received seeking clarification on applicability of […]
In re Volvo Eicher Commercial Vehicles Limited (GST AAR Karnataka) Whether the supplies made by the Applicant to Volvo Sweden is a supply of services and Whether the supplies by the Applicant amounts to export of services to Volvo Sweden and hence zero rated under GST law? Applicant-M/s Volvo-Eicher Commercial Vehicles Limited is not charging […]
In re M/s Infinera India Private Limited (GST AAR Karnataka) Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of […]
In re Ansys Software Private Limited (GST AAR Karnataka) a) Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017? The Marketing and Pre-sales Technical Support Services provided by the applicant will be classified […]
In re S.R.K Ladders (GST AAR Karnataka) What is the Classification of the goods manufactured by the dealer ‘Agriculture Tree Climbing Apparatus-Unipole Manually operated’- Principal raw material being Aluminium. In the instant case the goods in question “Agricultural Tree Climbing apparatus-Unipole Manually operated” is an agricultural implement and hence in common parlance it can be […]
The applicant is not eligible to avail input tax credit on the inward supplies of goods and services which are attributable to the incentives provided in the form of gifts of goods and services to the painters and dealers and other persons under the CGST / SGST / IGST Act.
In re Karnataka co-Coperative Milk Producers Federation Limited. (GST AAR Karnataka) Whether Karnataka co-Coperative Milk Producers Federation Limited is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers? The issue before us to decide is whether the applicant falls under any of the categories of the persons […]
