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...
CBIC amends Notification 9/2018 to revise IGST rate schedules for motor vehicles. New rules apply from 22 September 2025.
Govt revises IGST rate under Notification 3/2017 to a uniform 18%, effective 22 Sept 2025, aligning tax treatment under GST framework.
Notification 10/2025 supersedes an older GST document, providing a detailed list of goods now exempt from IGST, including live animals, unbranded food items, and handcrafted products.
India’s Ministry of Finance introduces new IGST rates (3% to 50%) for inter-state goods via a 2025 notification, revising the tax structure for various products.
Govt issues IGST rate changes effective 22 Sept 2025, revising rates on transport, courier, postal, delivery, job work, and service categories.
Kerala HC set aside an order against a rice and dairy products trader, directing tax authorities to re-evaluate disallowance of ITC in light of a recent judicial precedent that treats ITC as a fungible pool of funds.
Madras High Court allows SEZ units to file for IGST refund on services, setting aside rejection orders and directing swift repayment with interest.
A common question businesses face is why an IGST balance cannot be used to offset liabilities for intra-state (within-state) sales when the Central Goods and Services Tax (CGST) credit is fully utilized. Let’s break it down with real-world examples to make it crystal clear!
Whether exporter can issue a GST credit note for returned goods. As per current provisions of GST law and administrative practice, the answer is in negative.
Supreme Court dismisses Customs appeal for IGST on re-imported aircraft parts repaired abroad, providing major relief to airlines from ₹100 crore tax demand.
