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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


Legality of Consolidated GST SCN by Clubbing of More Than One Financial Year

Goods and Services Tax : Is clubbing multiple financial years in a GST show cause notice legal? Explore judicial rulings and legal interpretations under Se...

March 10, 2025 1377 Views 0 comment Print

Pink Tax: Gender-Based Pricing Discrimination

Goods and Services Tax : Pink Tax refers to the higher prices women pay for similar products and services compared to men. Learn about its impact, history,...

March 10, 2025 105 Views 0 comment Print

Impact of Recent Tax Reforms on MSMEs In India: Challenges & Growth

Goods and Services Tax : Introduction to MSMEs[1] Micro, small, and medium enterprises (MSMEs) are a vital component of India’s economy, contributing...

March 10, 2025 207 Views 0 comment Print

Failure to Register under GST law amounts to deliberate tax evasion: Madras HC

Goods and Services Tax : Madras HC rules failure to register under GST law constitutes deliberate tax evasion. Case highlights tax liability, penalties, an...

March 10, 2025 552 Views 0 comment Print

Input Service Distributor (ISD) Provisions simplified

Goods and Services Tax : Explore simplified Input Service Distributor (ISD) provisions under GST, mandatory from April 2025, detailing credit distribution,...

March 9, 2025 705 Views 0 comment Print


Latest News


Weekly Income Tax and GST Updates (10-16 Feb 2025)

CA, CS, CMA : Get the latest Income Tax and GST notifications, updates, and circulars from February 10 to 16, 2025, including ITR filing deadlin...

February 17, 2025 1029 Views 0 comment Print

KSCAA Representation on Streamlining GST Registration Process

Goods and Services Tax : KSCAA highlights issues in GST registration, suggesting uniform SOPs, better verification, geocoding fixes, transparency, and supp...

February 15, 2025 2334 Views 0 comment Print

KSCAA Calls for Professional Tax Portal Upgrades to Resolve OTP & Payment Issues

Goods and Services Tax : Karnataka CA Association urges upgrades to the Professional Tax portal, addressing issues like OTP errors, payment glitches, and l...

February 15, 2025 282 Views 0 comment Print

Decline in West Bengal’s GST Share and Government Response

Goods and Services Tax : West Bengal's GST share dropped from 4.6% in 2019-20 to 4% in 2024-25. Learn about factors affecting revenue, government measures,...

February 12, 2025 300 Views 0 comment Print

Exemption of GST On Health & Life Insurance Premium

Goods and Services Tax : Government addresses GST exemption on health & life insurance premiums, forming a GoM for review. Key updates on current exemption...

February 12, 2025 813 Views 0 comment Print


Latest Judiciary


GST Exemption on Govt Consultancy Services: AAAR Gujarat Ruling

Goods and Services Tax : Gujarat AAAR remands GST ruling on Devendra Kantibhai Patel's consultancy services to R&B Dept. for fresh review with new project ...

March 11, 2025 48 Views 0 comment Print

HSS transactions fall under Schedule III & are neither supplies of goods nor services

Goods and Services Tax : Analysis of GST implications on High Seas Sale transactions under turnkey contracts in the Tecnimont Pvt. Ltd. vs IOCL case as per...

March 11, 2025 51 Views 0 comment Print

PVC Car Floor Mats Classified Under CTH 8708; GST Rate 28%: AAAR Gujarat

Goods and Services Tax : Analysis of GST classification and applicable rates for PVC floor mats for cars. Examines AAAR Gujarat's decision and the appellan...

March 11, 2025 27 Views 0 comment Print

GST on Healthcare Services Under Diamond Plan: AAAR Gujarat Rejects Appeal for Lack of Documents

Goods and Services Tax : Gujarat AAAR rejects Divyajivan Healthcare's appeal on GST for Diamond Plan due to lack of supporting documents detailing services...

March 11, 2025 27 Views 0 comment Print

Treated Water’ obtained from CETP not eligible for GST exemption: AAAR Gujarat

Goods and Services Tax : Understand GST applicability on treated water from CETP. AAAR Gujarat rules it taxable at 18% under Sl. No. 24 of Schedule III, ex...

March 11, 2025 18 Views 0 comment Print


Latest Notifications


GST Council Forms GoM on Disaster Cess Implementation

Goods and Services Tax : A Group of Ministers (GoM) is set up to evaluate the feasibility of a special cess under GST for disaster relief and recommend a u...

March 7, 2025 1524 Views 0 comment Print

GST Council Revises Group of Ministers for Revenue Analysis

Goods and Services Tax : The GST Council reconstitutes the GoM on Revenue Analysis with new terms of reference to assess revenue trends, compliance, and po...

March 7, 2025 201 Views 0 comment Print

Rajasthan GST Virtual Hearing Guidelines 2025

Goods and Services Tax : Rajasthan mandates virtual hearings for GST cases. Learn about the process, requirements, and compliance under the new guidelines ...

March 6, 2025 270 Views 0 comment Print

Weekly newsletter from Chairman, CBIC dated 03/03/2025

Goods and Services Tax : CBIC issues KYC compliance clarifications for couriers, reports on significant drug seizures, overvaluation cases, and announces p...

March 4, 2025 336 Views 0 comment Print

GSTN Advisory: Directors Can Opt for Biometric Authentication Locally

Goods and Services Tax : GSTN allows company directors to complete biometric authentication at any GST Suvidha Kendra in their home state. Read the latest ...

March 4, 2025 3606 Views 0 comment Print


L’Oreal India Pvt. Ltd. guilty of profiteering under GST: NAA

June 23, 2022 2565 Views 0 comment Print

Director General of Anti-Profiteering Vs L’Oreal India Pvt. Ltd. (NAA) NAA held that – a. Under the provisions of Section 171(2) of the CGST Act 2017 read with Rule 133, the Authority finds that commensurate reduction in the price of the goods has not been effected by the Respondent after the GST rates were reduced […]

Goods subject to nil Cess rate would be construed as exempt supplies to calculate adjusted total turnover

June 23, 2022 1026 Views 0 comment Print

Goods which are subject to nil rate of cess would be construed as exempt supplies for purposes of formula prescribed Rule 89 (4) of CGST Rules

GST: HC directs de-seal of business premises on submission of relevant documents

June 23, 2022 1035 Views 0 comment Print

Shakti Oil And Chemical Co Vs Commissioner of DGST Delhi (Delhi High Court) According to Mr Babbar, the powers to seal under Section 67(4) of the Delhi Goods and Services Tax Act,2017/Central Goods and Service Tax, 2017 are confined to the fact and situation adverted to in the said provision. Mr Satyakam, on the other […]

Is blocking ITC under Rule 86(A) an undue financial hardship to taxpayer?

June 23, 2022 2334 Views 0 comment Print

Understanding the financial hardship of blocking ITC under Rule 86(A) for taxpayers. Learn about the implications and challenges faced by taxpayers in this scenario.

Post factum GST Registration Cancellation – ITC cannot be denied

June 23, 2022 3744 Views 0 comment Print

Learn about the implications of post factum GST registration cancellation and the denial of input tax credit (ITC) – a helpful article for genuine buyers.

Filing Refund under GST Law

June 22, 2022 3459 Views 0 comment Print

Under what circumstances can you file an application for refund? Single application form/multiple forms? What if we missed the timeline for reply to notice? Which documents are to be uploaded with application form? Where to check the status of refund application.

IGST Refund Allowable On Zero Rated Supplies despite duty drawback claim at higher rate

June 22, 2022 1266 Views 0 comment Print

Phoenix Contact India Private Limited Vs Commissioner of Customs (Exports) (Delhi High Court) Despite the correction having been permitted, the refund of IGST was not granted to the petitioner. The petitioner has remained engaged with the respondent/revenue in this regard since October, 2018. Because there was no movement in the matter, the petitioner was propelled […]

Legality of show cause notice & Order based on mismatch in ITC under GST

June 22, 2022 1716 Views 0 comment Print

Mahendra Feeds and Foods (Trading Division) Vs Deputy Commissioner of GST and Central Excise (Madras High Court) The petitioner is a dealer under the GST regime. He has availed Input Tax Credit (ITC) for the Financial Year 2017-18 and 2018-19 from December 2017 to March 2019. But, according to the Revenue, the ITC claimed by […]

Sternal Buildcon guilty of not passing ITC benefit to 112 customers: NAA

June 22, 2022 603 Views 0 comment Print

Parveen Kumar Bansal Vs Sternal Buildcon Pvt. Ltd. (NAA) Authority finds and determines that the Respondent has profiteered by an amount of Rs. 42,21,321/- for the project `Signum 36′ during the period of investigation i.e. 01.07.2017 to 30.06.2019. The above amount that has been profiteered by the Respondent from his shop buyers/ recipients of supply […]

No anti profiteering if project started after GST implementation w.e.f. 01.07.2017

June 22, 2022 726 Views 0 comment Print

Sh. Ritesh Kumar Khandelwal Vs Forever Buildtech Pvt. Ltd. (NAA) Authority finds that the allotment of units, agreements, booking, construction activity and receipt of payments had taken place in the post-GST era. The draw of lots for allotment of houses was conducted on 05.07.2017 in the presence of the committee constituted under the Affordable Housing […]

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