Category: GST

No More GST on School Bus Fees: A Detailed Analysis Introduction Understanding GST GST, as many of you know, is a comprehensive tax levy on manufacture, sale, and consumption of goods and services at a national level. It’s a tax...

Explore the latest insights on GST compliance and the Andhra Pradesh High Court’s ruling that protects traders’ goods in transit. Learn how this ruling impacts your business and how to navigate GST regulations effectively. I. Introduction II. Understanding the GST...

Discover how a recent AAR ruling clarifies Input Tax Credit (ITC) eligibility on gold coins used as incentives in sales promotions. Explore the impact on businesses and tax strategies under the GST regime in India. I. IntroductionA. Explanation of the...

Understanding the Genpact Case: BPO Services and Taxation Explore the landmark Genpact India Pvt. Ltd. case and its far-reaching impact on BPO services, taxation, and legal clarity in international trade. Discover how this ruling reshapes the landscape and provides certainty...

Read about the recent Delhi High Court ruling that clarifies the authority to issue Provisional Attachment Order under CGST Act. The court held that only a commissioner has the power to issue such an order and set aside a superintendent’s...

I. Introduction II. Understanding the Amendment III. The Pilot Phase IV. Two Scenarios for Applicants A. Aadhaar Authentication via Mobile & Email ID – Describe how applicants who receive a link on their Mobile and Email ID should proceed. –...

Hon’ble Patna High Court clarifies ITC rules: Buyer cannot claim ITC if supplier defaults on GST payment In a recent landmark judgement, the Hon’ble Patna High Court in the case of M/s. Aastha Enterprises v. State of Bihar [CWJ 10395...

Asset Seizure Without Official Seizure: Revenue Department’s Power Under the Central Goods and Services Tax Act, 2017: A Case Study In a landmark judgment, the Delhi High Court has clarified the powers of the Revenue Department under the Central Goods...

The Integrated Goods and Services Tax (Amendment) Act, 2023, recently passed by the Indian Parliament represents a significant modification to the original IGST Act of 2017. This amendment introduces pivotal changes that reflect India’s determination to regulate and tax digital...

Supreme Court to decide on GST applicability to immovable property sale. Decision could impact real estate sector, with developers, buyers potentially liable to pay tax. On August 17, 2023, the Supreme Court of India heard a significant case concerning the...