IGST

Impact of Notification No. 03/2021- IGST dated 2nd June, 2021 on business

Goods and Services Tax - Impact of  Notification No. 03/2021- Integrated Tax dated 2nd June, 2021 on the business As we are aware that, in terms of Notification no.10/2017-IT(R) dated 28.06.2017 in case of import of service, the service recipient is liable to pay GST under Reverse Charge Mechanism. Section 2(11) of the IGST Act, 2017 define Import of Service [&h...

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Foriegn crypto exchanges may face GST Liability

Goods and Services Tax - Overseas cryptocurrency exchanges that have a customer base in India may have to pay goods and services tax (GST) as their services are covered under OIDAR rules. How they being taxable as OIDAR service?  OIDAR services are any digital or data services provide to Indian citizens or residents living in India. Indian law stipulates that [&...

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Justice Ahuja’s dissenting judgement: Upheld constitutional validity of Section 13(8)(b) of IGST Act

Goods and Services Tax - The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P.  No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Services Act, 2017 (IGST Act) is ultra vires of Articles 14, 19, 245, 246, 246A, 269A and 286 of the Constitution of India (Constitution) and also [&h...

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How to rectify mistakes in furnishing data through Form GSTR-1 & GSTR-3B

Goods and Services Tax - Guidance Notes on How to rectify Common mistakes in furnishing data through Form GSTR-1 & Form GSTR-3B under GST Act, 2017 Dear Professional Colleagues, Good Day to you. Today I am providing my guidance Notes on rectifications of mistakes in furnishing the data through Form GSTR-1 & Form GSTR-3B under GST Act, 2017. I have [&helli...

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Constitutional Validity of Provision levying GST on supply of Business Promotion Services to Recipient located Outside India- By Justice Abhay Ahuja

Goods and Services Tax - Constitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India- By Justice Abhay Ahuja in Bombay High Court in Dharmendra M. Jani Versus Union of India and Others Also Read: Constitutional Validity of GST on supply of Business Promotion Services to Recipient located...

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State/UTs Nodal Authority for Adhoc IGST exemption order

Goods and Services Tax - Details of State Nodal Authority appointed by States in respect of Adhoc Exemption Order 4/2021-Cus for IGST exemption Detail Contains State Name, Name of the Designated Person, Designation of the Nodal Authority, Office, Address of the Nodal Authority, Phone number and Email of the Nodal Authority. Download List of State/UTs Nodal Author...

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Relief measures for taxpayers under GST in view of COVID-19

Goods and Services Tax - In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances under Goods & Services Tax (GST) law due to the outbreak of the second wave of COVID-19 pandemic, the Government has issued notifications, all dated 1st May, 2021, providing various relief measures for taxpayers. These measures are explained b...

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Centre releases GST Compensation & IGST ad-hoc settlement amount to States/UTs

Goods and Services Tax - Centre releases Rs. 30,000 crore as GST Compensation as well as Rs. 28,000 crore as IGST ad-hoc settlement to the States/UTs. The total amount of compensation released so far for the year 2020-21 is Rs. 70,000 crore. As per the decision of GST Council, back to back loan of Rs. 1,10,208 crore has also been […]...

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Integrated Goods And Services Tax Act, 2017 – Updated till 01.10.2020

Goods and Services Tax - Integrated Goods And Services Tax Act, 2017 No. 13 Of 2017 MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 12th April, 2017/Chaitra 22, 1939 (Saka) The following Act of Parliament received the assent of the President on the 12th April, 2017, and is hereby published for general information:— THE INTEGRATED GOODS AND S...

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Scheme for Manufacturing In Customs Bonded Facility

Goods and Services Tax - MANUFACTURING IN CUSTOMS BONDED FACILITY ‘A Scheme for manufacturing and other operations in a Customs Bonded Facility to Promote India as a Global Manufacturing Hub’ OVERVIEW India allows duty-free import of raw materials and capital goods for manufacturing and other operations in a bonded manufacturing facility. Deferment of...

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Rajasthan HC struck down GST on Ocean Freight

Mahesh Vegoils Private Limited Vs Union Of India (Rajasthan High Court) - Mahesh Vegoils Private Limited Vs Union Of India (Rajasthan High Court) Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-In...

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HC admits writ challenging constitutional of Section 2(6) of IGST Act, 2017

Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court) - Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court) Present writ petition has been filed challenging the constitutional validity under Section 2(6) of the Integrated Goods and Services Act, 2017 (‘IGST Act’) regarding ‘export of services’. Petitioner also seeks a de...

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Allowed refund of IGST paid on ocean freight beyond limitation period prescribed under GST Law

Comsol Energy private Limited Vs State of Gujarat (Gujarat High Court) - HC allowed the refund claim of Integrated Goods and Service Tax (IGST) paid on ocean freight under the reverse charge mechanism (RCM) beyond the statutory time limit prescribed under Section 54 of the Central Good and Service Tax Act, 2017...

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Constitutionality of section 13(8)(b) of IGST Act, 2017 | Bombay HC

Dharmendra M. Jani Vs Union of India And Others (Bombay High Court) - Dharmendra M. Jani Vs Union of India And Others (Bombay High Court) GST – Constitutionality of section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017 – While as per the opinion of Justice Ujjal Bhuyan the provision of section 13(8)(b) of the Integrated Goods and Services Tax...

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IGST refund stuck due to clerical errors in GST Return- HC issues Notice

Syschem India Limited Vs Union of India & Ors (Delhi High Court) - Syschem India Limited Vs Union of India & Ors (Delhi High Court) 1. Hon’ble Delhi High Court issued notice in a writ petition seeking direction to revenue for processing of IGST refund on account of export of goods alongside seeking direction to revenue for payment of due interest from the...

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IGST on repair cost, insurance & freight, on goods re-imported

Circular No. 16/2021-Customs - (19/07/2021) - Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting...

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Notification No. 37/2021-Customs – Clarifying leviability of IGST

Notification No. 37/2021-Customs [G.S.R. 494(E)] - (19/07/2021) - Seeks to amend notification No. 46/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council vide Notification No. 37/2021-Customs | Dated: 19th July, 2021.. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 37/2021-Customs | Dated:...

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Notification No. 36/2021-Customs – Clarifying leviability of IGST

Notification No. 36/2021-Customs [G.S.R. 493(E)] - (19/07/2021) - Seeks to amend notification No. 45/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council vide Notification No. 36/2021-Customs | Dated: 19th July, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 36/2021-Customs | Dated: ...

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CBIC notifies concessional rate of IGST on Covid-19 relief supplies

Notification No. 05/2021-Integrated Tax (Rate) [G.S.R. 406(E).] - (14/06/2021) - CBIC provides the concessional rate of IGST on Covid-19 relief supplies, up to and inclusive of 30th September 2021 vide Notification No. 05/2021- Integrated Tax (Rate) | Dated: 14th June, 2021. MINISTRY OF FINANCE (Department Of Revenue) New Delhi Notification No. 05/2021- Integrated Tax (Rate) | D...

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CBIC reduces IGST rate on Covid related services till 30.09.2021

Notification No. 04/2021- Integrated Tax (Rate) [G.S.R. 403(E).] - (14/06/2021) - Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. Notification No. 04/2021- Integrated Tax (Rate) | Dated: 14th June, 2021 MINISTRY OF FINANCE (Department Of Revenue) New ...

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Recent Posts in "IGST"

Rajasthan HC struck down GST on Ocean Freight

Mahesh Vegoils Private Limited Vs Union Of India (Rajasthan High Court)

Mahesh Vegoils Private Limited Vs Union Of India (Rajasthan High Court) Petitioner has filed the petition under Article 226 of the Constitution of India seeking following reliefs:- “a. To issue appropriate writ/order/direction to the effect declaring Sr. No. 9(ii) of the Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 to...

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IGST on repair cost, insurance & freight, on goods re-imported

Circular No. 16/2021-Customs 19/07/2021

Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re-imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting...

Read More

Notification No. 37/2021-Customs – Clarifying leviability of IGST

Notification No. 37/2021-Customs [G.S.R. 494(E)] 19/07/2021

Seeks to amend notification No. 46/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council vide Notification No. 37/2021-Customs | Dated: 19th July, 2021.. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 37/2021-Customs | Dated: 19th July, 2021 G.S.R. 494(E).— In ex...

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Notification No. 36/2021-Customs – Clarifying leviability of IGST

Notification No. 36/2021-Customs [G.S.R. 493(E)] 19/07/2021

Seeks to amend notification No. 45/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council vide Notification No. 36/2021-Customs | Dated: 19th July, 2021. MINISTRY OF FINANCE (Department of Revenue) New Delhi Notification No. 36/2021-Customs | Dated: 19th July, 2021 G.S.R. 493(E).—In exer...

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HC admits writ challenging constitutional of Section 2(6) of IGST Act, 2017

Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court)

Koenig Solutions Pvt. Limited Vs Union of India & Ors. (Delhi High Court) Present writ petition has been filed challenging the constitutional validity under Section 2(6) of the Integrated Goods and Services Act, 2017 (‘IGST Act’) regarding ‘export of services’. Petitioner also seeks a declaration that the amount received in co...

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Impact of Notification No. 03/2021- IGST dated 2nd June, 2021 on business

Impact of  Notification No. 03/2021- Integrated Tax dated 2nd June, 2021 on the business As we are aware that, in terms of Notification no.10/2017-IT(R) dated 28.06.2017 in case of import of service, the service recipient is liable to pay GST under Reverse Charge Mechanism. Section 2(11) of the IGST Act, 2017 define Import of Service [&h...

Read More

Foriegn crypto exchanges may face GST Liability

Overseas cryptocurrency exchanges that have a customer base in India may have to pay goods and services tax (GST) as their services are covered under OIDAR rules. How they being taxable as OIDAR service?  OIDAR services are any digital or data services provide to Indian citizens or residents living in India. Indian law stipulates that [&...

Read More

Justice Ahuja’s dissenting judgement: Upheld constitutional validity of Section 13(8)(b) of IGST Act

The Hon’ble Bombay HC in Dharmendra M. Jani v. Union of India [W.P.  No. 2031 of 2018 dated June 09, 2021] Justice Ujjal Bhuyan held that Section 13(8)(b) of the Integrated Goods and Services Act, 2017 (IGST Act) is ultra vires of Articles 14, 19, 245, 246, 246A, 269A and 286 of the Constitution of India (Constitution) and also [&h...

Read More

How to rectify mistakes in furnishing data through Form GSTR-1 & GSTR-3B

Guidance Notes on How to rectify Common mistakes in furnishing data through Form GSTR-1 & Form GSTR-3B under GST Act, 2017 Dear Professional Colleagues, Good Day to you. Today I am providing my guidance Notes on rectifications of mistakes in furnishing the data through Form GSTR-1 & Form GSTR-3B under GST Act, 2017. I have [&helli...

Read More

Constitutional Validity of Provision levying GST on supply of Business Promotion Services to Recipient located Outside India- By Justice Abhay Ahuja

Constitutional Validity of the Provision levying GST on the supply of Business Promotion Services to the Recipient located Outside India- By Justice Abhay Ahuja in Bombay High Court in Dharmendra M. Jani Versus Union of India and Others Also Read: Constitutional Validity of GST on supply of Business Promotion Services to Recipient located...

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