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% ...
In re Premier Tissues India Limited (GST AAR Karnataka) Whether the supply of tissue papers by the applicant is covered under Serial No.112 of Schedule II of the Rate Notification No.01/2017 Central Tax (R) and therefore, is leviable to GST at the rate of 12%? GST rate of 12% is applicable only to Uncoated paper and […]
In re Bindu Projects & Co (GST AAR Karnataka) Applicability of GST rates for works contact services doing original works with South Western Railways? 1. The new constructions involved in the contract are liable to tax at 12% (6% CGST and 6% SGST) as per entry no.3(v) of Notification No. 11/2017- Central Tax (Rate) dated […]
Whether provision of subsidized lunch and refreshments to employee through contractors is to be treated as supply and if yes under which tarrif classification it has to be classified? The applicant merely pays the part consideration towards the cost of lunch and refreshments to their employees through contractors and hence the said activity does not amount to supply, in terms of Section 7(i)( c ) of the CGST Act 2017.
In re Tata Motors Ltd. (GST AAR Gujarat) TC on GST paid on canteen facility is blocked credit under Section 17(5)(b)(i) of CGST Act and inadmissible to applicant. GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and […]
In re Guitar Head Publishing LLP (GST AAR Karnataka) Whether GST is payable on Guitar Head Books purchased from Amazon Inc.-USA (located outside India) in a context where the Guitar Head Books so purchased are not brought into India? We invite reference to Schedule III relevant to Section 7 of CGST Act 2017, which specifies […]
In Re Romano Drugs Pvt. Ltd. (GST AAR Gujarat) What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy’N’ N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 i.e., whether […]
In re Premier Sales Promotion Pvt. Ltd. (GST AAR Karnataka) Whether the vouchers themselves, or the act of supplying them is taxable, and at what stage, for each of the three categories of transactions undertaken by the applicant and If the answer to the above question is in the affirmative, what would be the rate […]
In re The Varachha Co Op Bank Ltd (GST AAR Gujarat) Q. Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following: (i) Central Air Conditioning Plant (Classified & Grouped under Plant & Machinery) (ii) New Locker Cabinet (Classified & Grouped under Locker Cabinets) (iii) […]
In re Maxpressure Systems LLP (GST AAR Gujarat) Prima facie, We note that the applicant is a person who facilitates SITEC with the potential list of buyers besides the market analyses. Further with the limited material data submitted by the applicant, with no Expression of Interest/ Contract/ Agreement, we find it prudent to refrain from […]
In re Rajkot Nagarik Sahakari Bank Ltd. (GST AAR Gujarat) 1. whether the incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ dated 16.05.2020 declared by the Gujarat Govt. could be considered as subsidy and not chargeable to tax? 2. whether the incentive received under said scheme could be considered as supply of service under the […]
