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% ...
Article discusses Section 22 Person liable for Registration, Section 23 Person Not Liable for Registration, Section 24 Compulsory Registration, Section 25 Procedure for Registration, Section 26 Deemed Registration, Section 27 Special Provision for Casual Taxable Person & Non-Resident Taxable Person, Section 28 Amendment of Registration, Section 29 Cancellation or Surrender of Registration and Section 30 […]
In re MAN Energy Solutions India Private Limited (GST AAR Maharashtra) Question. Whether the marine diesel engine, and parts thereof illustrated in Exhibit D, supplied by the Applicant exclusively to ship building companies / shipyards or Indian Navy for use and application in ships, vessels, boats, floating structures etc. are to be classified under Sr. […]
In re Juzi Fruits Private Limited (GST AAR Karnataka) 1. (a) (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under entry no.59 of Schedule I of Notification No.1/2017 -Central Tax (Rate) dated 28.06.2017 Vide HSN 1106 and […]
In re Bangalore Street Lighting Private Limited (GST AAR Karnataka) i. Whether the street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (Which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply the CGST/KGST Act2017? The street lighting activity undertaken under the […]
In re IBM India Private Limited (GST AAR Karnataka) Q1. Whether the value of assets which are outside the purview of GST is required to be included in the value of assets for the purpose of apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, […]
In re Sadanand Manpower Service (GST AAR Karnataka) 1. Whether Labor supply to Government Departments from a Register dealer under GST Act like providing Drivers, Peons, Housekeeping Data Entry operators and other clerical staff attracts exemption fron levy of GST as per Notification Nos.11/2017-CT(Rate) and 12/2017CT(Rate) both dated 28th June 2017. Labour supply/supply of manpower […]
In re Madivalappa Karveerappa Belwadi (GST AAR Karnataka) Whether the Pure Services provided to Zilla Panchayat, City corporations, Educations Institutions, and Rural Water Supply Divisions are exempted under article 243G and 243W? Supply of manpower services like Drivers and cleaners for solid waste ‘anagement system to City Corporation/Municipalities/zilla parishads and manpower services like cleaning staff, […]
In re Goodwill Auto’s (GST AAR Karnataka) GST applicability of cost of the diesel incurred for running DG Set in the course of providing DG Rental Service? The cost of the diesel incurred for running DG Set in the course of providing DG Rental Service is nothing but additional consideration for the supply of DG […]
In re Aishwarya Earth Movers (GST AAR Karnataka) i. The applicant is liable to collect and pay GST at the rate of 12 % (CGST @ 6% and KGST @ 6%) as per Section 142(2) (a) of the GST Act on the amount received from the Public Works Department as per revised estimate in respect […]
In re Starworth Infrastructure And Construction Limited (GST AAR Karnataka) Whether the construction service provided by the Applicant to M/s Provident Housing Ltd., under the project ‘Provident Neora, & Provident Capella’ & to M/s Puravankara Ltd., under the project Provident Parksquare” qualifies for application of lower rate of CGST @ 6% and SGST @ 6% […]
