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 article explains that where recipients never avail ITC on rejected goods, no reversal is required upon issuance of credit note...
Goods and Services Tax : The representation seeks safeguards against automatic ITC reversals arising from supplier defaults and retrospective cancellations...
Goods and Services Tax : The Madras High Court held that complete failure to file the annual return can attract both late fee under Section 47 and general ...
Goods and Services Tax : The Karnataka High Court held that granting only one day's time to respond to a show cause notice violates principles of natural j...
Goods and Services Tax : The Madras High Court held that cross-examination is not an absolute right in GST adjudication. Where allegations of fraudulent IT...
CA, CS, CMA : CAAS suggested that while favourable outcomes may be automated, adverse actions should require a named officer's approval supporte...
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 : The Telangana High Court dealt with the legality of issuing multiple show cause notices for the same tax period without adjudicati...
Goods and Services Tax : The issue was whether a GST appeal filed within limitation could be dismissed merely because the mandatory pre-deposit was not mad...
Goods and Services Tax : The issue was whether a taxpayer could pursue a statutory appeal after approaching the High Court against a GST demand order and s...
Goods and Services Tax : The Madras High Court held that failure to file the annual return in Form GSTR-9 attracts late fee under Section 47(2) of the CGST...
Goods and Services Tax : The High Court held that healthcare services remain exempt even when delivered through another hospital under a revenue-sharing ar...
Goods and Services Tax : GSTAT Mumbai Bench has officially commenced functioning, making it mandatory for taxpayers within its jurisdiction to file appeals...
Goods and Services Tax : The Committee recommended replacing daily cause lists with weekly schedules and permitting supplementary lists when necessary. The...
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% ...
It is said that they have issued fake invoices in the name of eight non-existent and fictitious business entities without physical movement of the goods and both being defacto operators have lodged claim of wrongful utilization of bogus ITC on the strength of fake invoices without physical receipt of the goods.
Hon’ble Supreme Court of India in Union of India & Ors. v. Aap and Company [Civil Appeal No(s). 5978/2021 dated December 10, 2021] reversed the judgment of the Hon’ble Gujarat High Court, ruling that FORM GSTR-3B is not a return under Section 39 of the Central Goods and Services Tax Act, 2017
In re Prag Polymers (GST AAR Uttar Pradesh) Q-1 Classification of Coach Work like Switch Board Cabinet For Railways Coaches and Locomotives? Ans- Switch Board Cabinet merits Classification under HSN 8537. AAAR Order: Switch Board Cabinet as per specific design for Railway falls under Chapter Heading 8607 FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE […]
In re Vardhman Infotech (Trade Name), Neelam Singh (Legal Name) (GST AAR Uttar Pradesh) The applicant has sought advance ruling on GST on supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University and it is obvious that said supply has been made by using the physical input including paper […]
In re Concord Control Systems Private Limited (GST AAR Uttar Pradesh) Q-1 What will be the HSN Code and GST Rate on Supply of Bellow Duct to RDSO Ministry of Railways for use in Indian Railways Coaches? Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%) Q-2 Whether […]
In re Jayesh A Dalal (GST AAR Uttar Pradesh) AAR observe that the applicant has not submitted any relevant document to establish the coverage of services provided by them in particular functions entrusted to a municipality under the twelfth Schedule to Article 243W of the Constitution. The nature of services mentioned in the Work Order […]
In re Shyarn Sundar Sharma (GST AAR Uttar Pradesh) Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 amended till date? Ans- The HSN code of the product namely ‘Popcorn’ is 19041090 Attracting Rate of Tax @9% each under Central and […]
Fabrication of tank from steel plates supplied free of cost from M/s IOCL is manufacture as per CGST Act, 2017. Accordingly, supply of tanks by the applicant is supply of goods.
Will builder be entitled to GST refund if amount is not Adjustable from future liability of GST under the project? The Question is out of purview of advance ruling authority. however, Whether the Applicant is entitled for refund or not, under Section 54 of Central Goods & Services Tax Act,2017 read with Rule 89 of Central Goods& Services Tax Rules, 2017 would be decided by the jurisdictional Authority subject to fulfillment of necessary conditions of refund.
The CSH/HSN code of the final products namely Extruded raw Stick is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%).
