Goods and Services Tax : Exporters face IGST refund restrictions due to FOB vs CIF valuation differences. Learn how GST law affects tax refunds on export t...
CA, CS, CMA : Comprehensive summary of income tax, GST, customs, SEBI, DGFT, EPF, and SC rulings from notifications and circulars issued between...
Goods and Services Tax : Explore tax implications of intermediary services under IGST Act, including place of supply, inter-state supply, and export of ser...
Goods and Services Tax : Omission of Rule 96(10) under Notification 20/2024-Central Tax offers relief to exporters claiming IGST refunds, easing refund pro...
Goods and Services Tax : Learn about the TDS provisions under GST for metal scrap, applicable from October 2024, covering thresholds, rates, and filing req...
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/...
Service Tax : CIT (Appeals) held that assessee qualified as an ‘intermediary,’ making the services rendered ineligible for classification as...
Goods and Services Tax : Bombay High Court held that when the petitioner satisfied the requirements of Section 31(3)(d) of the CGST Act denial of input tax...
Goods and Services Tax : Gujarat High Court allows GST refund on ocean freight paid under RCM after the relevant notification was struck down, rejecting ti...
Goods and Services Tax : Integrated Goods and Services Tax ( IGST ) on ocean freight could not be levied on Free on Board ( FOB ) transactions also as on...
Goods and Services Tax : Supreme Court admits SLP challenging Delhi High Court's ruling on adjustment of interest against IGST refund claim under Section 7...
Goods and Services Tax : Corrigendum issued for Notification 05/2025 - Integrated Tax (Rate), correcting references in the Gazette of India dated 16th Janu...
Goods and Services Tax : Notification 08/2025 amends the IGST Act to redefine "specified premises," aligning with earlier provisions, effective from April ...
Goods and Services Tax : Notification 07/2025 revises Integrated Tax rates by excluding body corporates from certain provisions under the GST framework, ef...
Goods and Services Tax : Notification 06/2025 updates integrated GST with exemptions for motor accident insurance and NSDC-approved training partners, effe...
Goods and Services Tax : Notification 05/2025 revises GST rules for hotel premises. Includes updated "specified premises" definitions, declaration processe...
Madras High Court quashes GST demand against Tvl. Urayur Cotton Company due to failure to consider the petitioner’s reply on circular trading and reverse charge mechanism.
Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case inside.
Learn how amendments to Section 16 of IGST Act affect zero-rated supplies to SEZ units for authorized operations. Ensure compliance with updated procedures and documentation.
Detailed clarification on Section 10(1)(ca) of the IGST Act, 2017 regarding the place of supply for goods to unregistered persons, with practical examples.
Delve into the legislation and analysis surrounding the availability of Input Tax Credit (ITC) of IGST with insights into statutory provisions, circulars, and revenue appropriation.
Explore the implications of GST on hotels & restaurants in India. Detailed analysis of rate changes, billing procedures, and industry stabilization.
With the financial year 2023-24 approaching its end, ensuring compliance with the GST regulations is crucial. To navigate this process smoothly and avoid any last-minute rush, a well-defined year-end GST compliance checklist is important. This comprehensive list serves as a roadmap, guiding us through the key tasks that need to be completed before the deadline. […]
Read how Kerala HC granted interim exemption to a mother for importing medicine for her child suffering from SMA, exempting her from payment of IGST.
CBIC issues advisory suspending scrolls for IGST refund, RoDTEP, RoSCTL, and Drawback temporarily. Details and implications explained.
Allahabad High Court raps GST Dept for inconsistent approach towards unutilized ITC refund claims, grants relief to Samsung India Electronics. Full judgment analysis.
