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 : Explains why liquidated damages are generally not subject to GST unless linked to a supply. Highlights the importance of distingui...
Goods and Services Tax : The Court ruled that ITC on GIDC charges is allowable where no construction is involved. It also held that Section 74 proceedings ...
CA, CS, CMA : The update discusses GST rulings on ITC and refunds, income tax relief interpretations, and insolvency reforms. It also covers dis...
Goods and Services Tax : The court held that recovery cannot proceed against a legal heir without determining liability under Section 93, reinforcing due p...
Goods and Services Tax : The comparison shows how large-scale frauds go undetected for years while professionals face immediate coercive action. Courts hav...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...
Goods and Services Tax : CBI arrested GST officials for demanding a bribe to facilitate registration approval. The case highlights strict enforcement again...
Goods and Services Tax : The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matt...
Goods and Services Tax : The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were per...
Goods and Services Tax : The ruling highlights that ignoring a taxpayer’s additional reply and request for hearing renders the order unsustainable. The c...
Goods and Services Tax : The court held that the revised 18% GST rate is applicable, but deferred recovery of the 6% differential tax as reimbursement from...
Goods and Services Tax : The Court removed the requirement to verify “authorized operations” for earlier transactions, holding that the condition was i...
Goods and Services Tax : The GST portal launches an Excel-based IMS Offline Tool to help taxpayers efficiently manage and process invoices. It enables bulk...
Goods and Services Tax : CBIC extends due date for filing March 2026 GSTR-3B to April 21, 2026, for registered persons under Section 39 of the CGST Act....
Goods and Services Tax : GSTN clarified that system-calculated interest for February 2026 was incorrectly reflected in March returns due to a technical iss...
Goods and Services Tax : GSTN has enabled editing of the pre-deposit percentage in APL-01 filings. The change allows taxpayers flexibility, while verificat...
Goods and Services Tax : Taxpayers faced issues filing appeals where adjudication orders showed zero demand. GSTN clarified that such system limitations re...
In re Eris Pharmaceuticals Pvt Ltd (GST AAR Uttar Pradesh) Q-1 Whether ‘Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer’ is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant). Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer is classifiable under HSN code 38089400. Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic […]
In re Apex Powers (Legal Name Anupam Varshney) (GST AAR Uttar Pradesh) Q-1 Under Chapter 85 what is the correct 4 digit HSN code classification for solar power generating system? Ans-The 4 digit HSN Code of ‘’Solar power Generating System’ is 8541. Q-2 What constitutes solar power generating system 85. what are the various components […]
In re Uttar Pradesh Power Corporation Limited (GST AAR Uttar Pradesh) Q-1 Whether there is a supply of service by the applicant Corporation in recovery of expenses from DISCOMs as well as UPPTCL and other power companies by way of book entries and hence, liable to GST. ANS-1 The Application is liable to pay GST […]
In re Sangal papers Limited (GST AAR Uttar Pradesh) Q1. When GST has been paid on the Freight in the case of indigenous Supplies, whether the Supplier is required to pay again GST on the freight under RCM. Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended) The Applicant is liable […]
HC Held that, anticipatory bail is a statutory right, and detention in judicial custody would affect the assessee’s business. Further, allowed the bail application, since the custodial interrogation is neither warranted nor provided under the Central Goods and Services Tax Act., 2017
New Functionalities on GST Portal New Functionalities made available for taxpayers by Goods and Service Network in different categories are given below: – 1. Registration 2. Refunds, Registration, Returns and Payment 3. Refunds 4. Appeals 5. Enforcement 6. Recovery 1. Registration: – A functionality has been introduced for taxpayers to withdraw their application for cancellation […]
E-commerce operators are required to pay GST on certain specified services supplied through their platform as if they are the supplier of such services liable for payment of tax, as per section 9(5) of the Central Goods and Services Tax Act 2017. E-commerce operators are those who own, operate or manage digital or electronic facility […]
In re Cummins India Limited (GST AAR Maharashtra) Whether parts of diesel marine engine or genset supplied or to be supplied by the Applicant to the Indian Navy are chargeable to 5% IGST or 2.5% CGST + 2.5% SGST as ‘parts of heading of 8902, 8904, 8905, 8906 and 8907’ in terms of Sr. No. […]
AAR held that, contributions from club members, recovered for spending on weekly meetings, other petty administrative expenses amounts to ‘supply’ and the activity of collecting contributions and spending towards meeting and administrative expenditures only, is business under Central Goods and Services Tax Act, 2017
Whether activity of surface coating undertaken by the Applicant in the State of Maharashtra on original/new goods received from Customer is classifiable under service accounting code 9988 more specifically under code 998898 as job work activity chargeable to tax at 12% in terms of entry no. 26(id) of Notification 11/2017 Central Tax (Rate) as amended or at 18% in terms of entry no. 26(iv) of Notification no. 11/2017.
