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 framework enables wider access to GST appeals through online filing. However, procedural and portal limitations may hinder smo...
Goods and Services Tax : Courts held that bona fide buyers cannot lose ITC due to supplier non-payment. The key takeaway is that liability cannot shift to ...
Goods and Services Tax : Authorities are targeting buyers based on supplier defaults without proper verification. Courts emphasize that bona fide taxpayers...
Goods and Services Tax : GST notices are commonly issued due to mismatches, incorrect filings, and missing information in returns. The content highlights t...
Goods and Services Tax : The omission of Section 13(8)(b) applies only prospectively from 30 March 2026, as no saving clause exists. Past transactions and ...
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 CBI arrested a CGST Assistant Commissioner for demanding a bribe to halt GST proceedings. The officer was caught red-handed ac...
Goods and Services Tax : The Government reduced GST on paper sacks and bags from 18% to 5% following GST Council recommendations. The move addresses farmer...
Goods and Services Tax : The Court permitted the taxpayer to obtain a stay by following the procedure under Section 112 and relevant CBIC circulars. It emp...
Goods and Services Tax : GST Registration Cancellation Set Aside for Lack of Proper Reasons, Bank Account Attachment Lapses Automatically Under GST Law aft...
Goods and Services Tax : Sections 74 and 74A operate on fundamentally different legal principles. The Court noted that their combined invocation raises ser...
Goods and Services Tax : Recovery action was initiated even after partial tax payment. The Court held that instalment relief must be sought through Form DR...
Goods and Services Tax : The case involved a penalty imposed despite the main tax demand being set aside in appeal. The Court held that the petitioner shou...
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...
Goods and Services Tax : Both domestic and import revenues contributed to GST growth, alongside increased refunds. The figures highlight improved tax admin...
Goods and Services Tax : The government introduced new rules replacing the 2017 framework to streamline IGST settlement between Centre and States. The rule...
Kerala GST Advance Ruling Authority states plastic “rooter trainer cups” for plant propagation are not agricultural implements, classifying them under “other plastic articles” with 18% GST.
Kerala AAR confirms GST exemption for streetlight maintenance by Akshara to Kayamkulam Municipality under pure/composite service rules of Notification 12/2017.
Kerala’s GST AAR clarifies that fees for Leave Without Allowance from medical staff are not taxable, but inspection fees for self-financing institutions attract 18% GST.
Kerala AAR rules bulk drinking water supply by tankers is exempt from GST under Notification 2/2017 if not aerated, distilled, or sold in sealed containers.
Kerala AAR rules that subsidized canteen food for employees, including contract workers, is exempt from GST, and employers can claim full Input Tax Credit.
Kerala AAR rules that auctioneers of cardamom must pay GST on commissions and do not qualify as commission agents under GST exemption rules.
Kerala AAR clarifies GST exemption on medicines and supplies linked to health care services, with exemptions limited to bundled in-hospital treatments only.
Kerala AAR rules that lease cancellation refunds under pre-GST agreements are not taxable as supply under GST. Applies only to proportionate lease refunds.
Kerala AAR rules Recron filled baby net bed is classified as a mattress, attracting 18% GST. The product, despite its netting, falls under HSN 9404, specifically identified in Schedule III of GST notifications.
Kerala AAR rules on GST for marine engines, parts, and fishing vessel repairs. Confirms 5% GST for fishing vessel components and clarifies service rates based on supply date.
