Goods and Services Tax

Law School NewsMoot Court Announcements

2nd National the Chamber of Tax Consultants Indirect Tax Moot Court Competition, 2025

ILS Law College, Pune is pleased to invite applications from law colleges across India to participate in 2nd National The Chamber Of Tax Consultants Indirect Tax Moot Court Competition, 2025

Op EdsOP. ED.

High Fuel Prices in India — Should Petroleum Products be Brought under the GST Regime?

by Nilanjan Sen*, Sumeir Ahuja**, Shubhamay Dutta*** and Agrani Bhati****

Op EdsOP. ED.

New CBIC Circular: Is the Ministry of Finance Taxing a Hypothetical Risk?

by Akshita Grover*

Case BriefsHigh Courts

[S. 34, Arbitration and Conciliation Act, 1996] Any attempt to modify an award would amount to crossing the ‘Lakshman Rekha’; Sikkim HC reiterates

The Court noted that the appellant had accepted the award of all other claims except the one disputed, therefore they could not seek the setting aside of only the disputed claims as it would amount to seeking modification of the Award.

Experts CornerTarun Jain (Tax Practitioner)

Waiver of Penalty Under GST Laws: Building a Case for the Taxpayers

by Tarun Jain*
Cite as: 2024 SCC OnLine Blog Exp 27

Experts CornerTarun Jain (Tax Practitioner)

Online Money Gaming Under GST: The “Goods” Conundrum!

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76

Legislation UpdatesNotifications

Government constitutes State Benches of GST Appellate Tribunal with effect from 14-9-2023

On 14-9-2023, the Central Government, on recommendations of the Goods and Services Tax (‘GST’) Council, constitutes the State Benches of the Goods

Experts CornerTarun Jain (Tax Practitioner)

Fixed Establishment: The Indirect Tax Avatar

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60

Op EdsOP. ED.

Examining Applicability of Input Tax Credit on Corporate Social Responsibility in 2023

by Urja Joshi† and Amisha Upadhyay††

Case BriefsHigh Courts

Delhi High Court | Tax, interest and penalty collected by Revenue during the investigation, without following due procedure, is involuntary; Assessee entitled to refund

    Delhi High Court: In a case filed questioning whether the cumulative sum of Rs. 1,80,10,000/- deposited on behalf of the

OP. ED.Practical Lawyer Archives

The Tussle of Service Charges at Hotels and Restaurants: Pro or Anti Consumers

Ashok R. Patil*

Advance RulingsCase Briefs

Gujarat Authority for Advance Ruling| ‘Combined Wire Rope’ not a part of the fishing vessel, thus, not eligible for GST at 5 percent

    Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services

Advance RulingsCase Briefs

What constitutes a ‘government authority’ or ‘government entity’; Karnataka Authority of Advanced Ruling answers

    Authority of Advanced Ruling (Karnataka): The two-member bench of M.P Ravi Prasad and T. Kiran Reddy has ruled that works

Advance RulingsCase Briefs

Authority for Advance Ruling| GST applicable on Bus Air conditioning system, comprising rooftop unit, compressor and installation kit

    Authority for Advance Ruling (Karnataka): In an application filed to sought advance ruling regarding the classification of the applicant’s product,

Advance RulingsCase Briefs

Authority for Advance Ruling (Karnataka) |Karnataka Textbook Society is neither classified as a “State Government” nor an “Educational Institution”

Authority for Advance Ruling (Karnataka): In a case relating to whether Karnataka Textbook Society(‘KTBS’) can be classified as an “educational institution” or

Case BriefsTribunals/Commissions/Regulatory Bodies

When does a vessel support service qualify as ‘Export of Services’? AAR explains

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided

Legislation UpdatesNotifications

Levy of GST on the fees payable to SEBI

On 18-07-2022, SEBI has issued a circular for all the Market Infrastructure Institutions, Companies who have listed / are intending list their

Case BriefsHigh Courts

Madras High Court| Proper reasons to be given for rejecting GST Registration Applications; Just writing ‘rejected’ would not suffice

    Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22

Experts CornerTarun Jain (Tax Practitioner)

Classification of Services: A Vexed Question in GST Laws

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 54

Case BriefsHigh Courts

Orissa High Court| Submission of certified order copy with appeal memo only a procedural requirement; Merit of the matter in appeal not to be sacrificed

Orissa High Court: A Division Bench of Krushna Ram Mohapatra and Murahari Sri Raman, JJ. in a case where due to pandemic