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 guide explains that GST registration certificates are available only through the GST Portal and must be downloaded manually. I...
Goods and Services Tax : From 22 September 2025, accommodation below ₹7,500 per day attracts 5% GST without ITC instead of 12%. The change aims to reduce...
Fema / RBI : The article explains RBI’s decision to reduce the export proceeds realization period from 15 months to 9 months and its impact o...
Goods and Services Tax : This guide explains the fundamentals of GST, including CGST, SGST, IGST, and UTGST. It also highlights how these classifications i...
CA, CS, CMA : GST disputes are increasing, creating substantial opportunities for Chartered Accountants in audits, adjudication, appeals, and ta...
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 : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : GSTAT accepted the DGAP finding that the ratio of credit availed to purchase value declined after GST implementation. Since no add...
Goods and Services Tax : GSTAT held that the retailer failed to pass on the benefit of GST reduction from 28% to 18% through commensurate price cuts. The T...
Goods and Services Tax : The Orissa High Court considered a request for amendment of GST registration where business was conducted from a different locatio...
Corporate Law : The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied mer...
Goods and Services Tax : The Bombay High Court held that the CGST Act does not permit consolidation of different financial years and tax periods in a singl...
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...
The Authority held that structured emergency care training programmes do not qualify as charitable activities under GST law. Since the courses are professional training for a specific group, GST is applicable at 18%.
The Authority held that printing of question papers for universities is directly linked to the conduct of examinations. It ruled that such services fall under Entry 66(b)(iv) and are exempt from GST.
The Authority disposed of the application after the applicant chose to withdraw it. No findings were issued on GST applicability to electricity and water reimbursements or pure agent status.
The Authority held that water supplied by an association is not an independent supply of goods but part of maintenance services. Accordingly, such charges must be included in GST computation.
The applicant withdrew its advance ruling request citing the need for further testing of its bio-diesel product. The Authority disposed of the application without addressing GST classification or rates. The case highlights that no ruling is issued when applications are withdrawn.
The Tribunal held that no profiteering occurred as the ITC-to-purchase value ratio declined after GST implementation. It ruled that no additional benefit arose, eliminating the obligation to pass on ITC benefits to buyers.
The case examined GST applicability on digital marketing training services. The ruling held that NSDC-approved training partners are eligible for exemption under Entry 69.
The ruling examines whether construction services for machinery foundations qualify for ITC. It holds that such foundations are integral to plant and machinery and not barred under Section 17(5). The decision clarifies eligibility where structures directly support manufacturing equipment.
The issue was whether ITC on construction services for machinery support is restricted. The ruling held that such foundation forms part of plant and machinery, making ITC admissible.
The application was dismissed because the tax liability had already been determined and challenged before the High Court. The Authority ruled that parallel proceedings are not permissible.
