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GST

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.

Latest Articles


Special Timeline for Backlog / Old GSTAT Appeals: Legal Position, Practical Impact & Filing Strategy

Goods and Services Tax : The issue covers the special timeline for filing delayed GSTAT appeals due to earlier tribunal non-functionality. The key takeaway...

April 30, 2026 33 Views 0 comment Print

GST Enforcement Excesses: Misuse of Section 130 Against Genuine Taxpayers

Goods and Services Tax : The issue highlights illegal confiscation of goods under Section 130 without evidence of tax evasion. The key takeaway is that pen...

April 29, 2026 393 Views 0 comment Print

Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination

Goods and Services Tax : The framework clarifies GST on rental income and management fees but leaves gaps in other areas. The key takeaway is ongoing uncer...

April 29, 2026 267 Views 0 comment Print

Section 16(2)(c) of CGST Act: Supplier default dilemma

Goods and Services Tax : Courts ruled that denying ITC due to supplier non-payment is unjust when buyers act in good faith. The key takeaway is that bona f...

April 29, 2026 471 Views 0 comment Print

Interest on GST Refund After Appeal: Legal Position under Section 56 & Judicial Developments

Goods and Services Tax : The issue is whether interest on GST refunds should start from a fresh application after appeal. Courts have held that interest mu...

April 28, 2026 597 Views 0 comment Print


Latest News


Delhi GST Detects ₹60.59 Cr Fake ITC Fraud; One Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...

April 30, 2026 93 Views 0 comment Print

Representation on Cancellation of GST Registration & Refund Processing

Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...

April 23, 2026 3012 Views 0 comment Print

Mastermind Arrested for ₹1,825 Crore GST Refund Fraud via Fake ITC & Bogus Exports

Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...

April 21, 2026 22062 Views 1 comment Print

Delhi CGST Busts ₹8 Cr Fake ITC; Company Director Arrested

Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...

April 18, 2026 693 Views 0 comment Print

Representation on Top 10 Issues in GST Enforcement Actions

Goods and Services Tax : The case highlights that summons lacking details of the underlying inquiry violate procedural fairness. It underscores the need fo...

April 17, 2026 873 Views 0 comment Print


Latest Judiciary


Employees Not Liable for GST Penalty in Absence of Taxable Person Status: Bombay HC

Goods and Services Tax : The Court examined whether employees could be penalised under Section 122(1A) for company-level GST violations. It held that only ...

April 30, 2026 759 Views 0 comment Print

State GST Officer Lacked Jurisdiction as IGST on Imports Can Be Assessed Only by Customs Authorities: AP HC

Goods and Services Tax : Avanti Feeds Limited Vs Deputy Commissioner of State Tax (Andhra Pradesh High Court) The writ petition before the Andhra Pradesh H...

April 29, 2026 213 Views 0 comment Print

Service Tax Can’t Be Levied Solely on Form 26AS Entries Without Proving Taxable Service: Gauhati HC

Goods and Services Tax : High Court held that receipts reflected in Form 26AS cannot automatically be treated as taxable services. Tax liability must first...

April 29, 2026 180 Views 0 comment Print

Car Dealer Incentives Are Trade Discounts, Not Taxable Commission, on Principal-to-Principal Sales: CESTAT Kolkata

Service Tax : The Tribunal held that the margin between purchase and sale of vehicles is trading profit, not commission. Service Tax demand on s...

April 29, 2026 183 Views 0 comment Print

Contractor Entitled to GST Reimbursement Under Contract Clause Despite Missing Schedule A: Tripura HC

Goods and Services Tax : The Court held that taxes paid under GST must be reimbursed under contractual terms. The key takeaway is that proof of payment ens...

April 29, 2026 120 Views 0 comment Print


Latest Notifications


Kerala GST Framework for Scrutiny and Appeal of Appellate Orders

Goods and Services Tax : This case highlights how delays in filing appeals against adverse GST orders weaken the department’s legal position. It undersco...

April 25, 2026 249 Views 0 comment Print

Kerala GST: Guidelines for Transfer of Files & Records Post Reorganization

Goods and Services Tax : This case examines delays in transferring non-priority files after departmental restructuring. It mandates systematic redistributi...

April 25, 2026 198 Views 0 comment Print

Appeal/Revision Process for AIT&ST/KVAT Tribunal Orders

Goods and Services Tax : This case highlights lapses in examining tribunal orders before filing revisions. It mandates detailed legal analysis and reasoned...

April 25, 2026 162 Views 0 comment Print

Jurisdiction & Functions of “Proper Officers” under Kerala GST Act, 2017 – Reg.

Goods and Services Tax : The ruling highlights gaps in recovery proceedings due to unclear role allocation. It strengthens the system by redefining respons...

April 25, 2026 201 Views 0 comment Print

GST Introduces IMS Offline Tool to Simplify Bulk Invoice Management

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...

April 22, 2026 3216 Views 0 comment Print


Govt notifies Concessional MGST rate of 2.5% on scientific & technical equipments

November 14, 2017 810 Views 0 comment Print

(a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, consumables and live animals (experimental purpose);

Govt notifies Restriction of ITC on certain fabrics in Maharashtra

November 14, 2017 558 Views 0 comment Print

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017)

MGST: Reverse charge on raw cotton in Maharashtra

November 14, 2017 675 Views 0 comment Print

In exercise of the power conferred by the sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra

GST exemptions in Maharashtra as decided in 23rd GST council Meeting

November 14, 2017 900 Views 0 comment Print

All goods, fresh or chilled, All goods [other than fresh or chilled] other than those put up in unit container and, -(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I

MGST: GST Rate on Goods with effect from 15th November 2017

November 14, 2017 2157 Views 1 comment Print

In exercise of the powers conferred by sub-section (5) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the said Act

UTGST exemption on Services by way of admission to a protected monument

November 14, 2017 1056 Views 0 comment Print

Seeks to amend notification No. 12/2017-UTT(R) so as to extend exemption to admission to protected monument and to consolidate entry at Sl. No. 11A & 11B vide Notification No. 47/2017- Union Territory Tax (Rate)

Revised UTGST Rate for restaurants & job work on handicraft goods notified

November 14, 2017 2877 Views 1 comment Print

Seeks to amend notification No. 11/2017-UTT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on handicraft goods @ 2.5% and to substitute Services provided in item (vi) against Sl No. 3 in table vide Notification No. 46/2017-Union Territory Tax (Rate).

CBEC notifies Exemption on import of Lifesaving Medicines & on goods imported on lease

November 14, 2017 8835 Views 4 comments Print

Seeks to amend notification No 50/2017-Customs dated 28.06.2017, so as to :exempt life saving drugs supplied free of cost; and exempt IGST on goods imported on lease

Concessional UTGST rate of 2.5% on scientific & technical equipments

November 14, 2017 1416 Views 0 comment Print

Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions vide Notification No. 45/2017-Union territory Tax (Rate)

UTGST: CBEC notifies restriction of ITC on certain fabrics

November 14, 2017 1224 Views 0 comment Print

Seeks to amend notification no. 5/2017- Union Territory tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics vide Notification No. 44/2017-Union territory Tax (Rate)

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