Goods and Services Tax : The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how te...
Goods and Services Tax : IGST refunds are not available when exports are made under LUT/Bond without tax payment. The clarification highlights eligibility ...
Goods and Services Tax : The amendment shifts the place of supply to the recipient’s location, allowing intermediary services to qualify as exports. This...
Goods and Services Tax : The issue was place of supply for intermediary services under GST. The amendment shifts it to the recipient’s location, enabling...
Goods and Services Tax : The Bombay High Court ruled that GST portal limitations cannot override Section 18(3) of the CGST Act. It allowed transfer of CGST...
Custom Duty : The government exempts import duties on specific life-saving drugs for rare diseases under set conditions. Learn about eligibility...
Goods and Services Tax : Details on GST/IGST collection over five years and state-wise compensation released. Discussion on GST on health insurance also in...
Goods and Services Tax : Overview of GST collections and compensation to states in 2024, including deliberations on GST rates for health insurance....
Goods and Services Tax : Explore the details of CGST, SGST, and IGST collected, IGST settlement to states, and an in-depth study on GST revenue growth. Ins...
Goods and Services Tax : Standard Operating Procedures for Monitoring Ineligible IGST Input Tax Credit Reversal by Taxpayers in Return Form GSTR 3B (SOP-1/...
Custom Duty : The dispute involved jurisdiction of customs authorities to levy IGST on imports. The Court ruled that assessment includes all app...
Custom Duty : The authority held that bulk drugs, including APIs, fall within the definition of drugs under applicable laws. Consequently, IGST ...
Goods and Services Tax : The Gujarat High Court directed refund of IGST paid under Entry No.10 of Notification 10/2017 after it was declared ultra vires th...
Goods and Services Tax : The High Court held that omission of Rule 96(10) without a saving clause applies to all pending cases. Refund claims for IGST paid...
Custom Duty : CESTAT Mumbai set aside a differential IGST demand, holding that CBIC’s beneficial circular clarifying 12% GST on poultry machin...
Goods and Services Tax : CBIC has amended Notification No. 9/2025-Integrated Tax (Rate) to revise tariff entries under IGST schedules in line with Finance ...
Goods and Services Tax : GST Portal revises interest computation in GSTR-3B, factoring minimum cash ledger balance and auto-populating non-editable interes...
Goods and Services Tax : Finance Ministry notifies DGGI ADG as nodal officer under IT Rules and designates Afcom Holdings as Indian carrier under Central S...
Income Tax : The Budget 2026 changes overhaul customs duty structures by moving rates into the tariff and pruning exemptions. The key takeaway ...
Goods and Services Tax : Biris are specifically classified in the 18% schedule, separate from other tobacco items. This creates a distinct IGST treatment f...
Explore the latest amendments to Integrated Tax Rates with Notification 01/2024. Effective from January 4, 2024, the changes impact Schedule I – 2.5% for specified entries.
Explore the details of CGST, SGST, and IGST collected, IGST settlement to states, and an in-depth study on GST revenue growth. Insights on Tamil Nadu’s share and government’s role
Delhi High Court directs IGST refund for Intec Export India Pvt Ltd during GST transitional period. The ruling clarifies denial based on duty drawback rates.
Standard Operating Procedures for Monitoring Ineligible IGST Input Tax Credit Reversal by Taxpayers in Return Form GSTR 3B (SOP-1/2023)
Bombay High Court’s landmark judgment quashing the GST registration cancellation for Makersburry India Pvt. Ltd. due to lack of reasons. Understand the legal intricacies and implications in this detailed analysis.
Patna High Court’s judgment on input tax credit and the understanding between parties regarding CGST, SGST, and IGST in a specific transaction.
Explore the Ministry of Finance latest report on GST revenue collection in October 2023. Discover detailed analysis, state-wise figures, and insights into the 13% YoY increase
CESTAT Ahmedabad held that Nutritional Supplements classifiable under heading 2106 9099 fall under Serial No. 453 of Schedule III of the Notification 1/2017-IGST. Accordingly, IGST @18% is payable and not @28%. Accordingly, demand of differential custom duty unsustainable.
Delhi High Court held that refund of Integrated Goods and Services Tax (IGST) in respect of telecommunication services rendered to inbound subscribers of Foreign Telecom Operators (FTOs) granted.
This article explores Circular 202/14/2023 and clarifies the conditions for export of services under the Integrated Goods & Services Tax Act, focusing on payments in INR
