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From Service Tax to GST: How India Came to Tax Overseas OIDAR Suppliers, and How the Simplified Registration Scheme Work...

Introduction Online Information and Database Access or Retrieval services, hereinafter referred to as “OIDAR services”, have been taxed in India when supplied by overseas providers...

GST on OIDAR Services: Changes in Taxability and Overseas Supplier Liability

Introduction Online Information and Database Access or Retrieval services, referred to in this article as “OIDAR services”, are taxed under a special scheme in the Integrated Goods...

Delhi GSTAT Orders Builder to Pay Rs. 31.20 Lakh with Interest to 66 Homebuyers for Not Passing on ITC Benefits

The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at Delhi directed Mangalbela Real Estates Pvt. Ltd. to pay Rs. 31.20 lakh to 66 homebuyers of its Atri...

Delhi (PB) GSTAT: Unconditional E-Vouchers Valid for Passing On GST Rate-Cut Benefits

The GST Appellate Tribunal at Delhi has said that electronic gift vouchers (EGVs) can be a mode of passing on a GST rate reduction, where they furnish customers with a direct monet...

Customs duty is not the barrier, GST is

Industry admits 18% GST, not tariffs, hands the informal sector its edge, as import-based revenue falls below 40%

Delhi HC Holds Prior State GST Proceedings Don’t Automatically Bar DGGI Proceedings on ITC

The Delhi High Court said that proceedings initiated by the DGGI are not automatically stayed due to prior State GST proceedings, even if both relate to input tax credit or pertain...

UPI MDR to Attract 18% GST, Merchants Can Claim ITC

As per government sources, there will be an 18% GST charged on the merchant discount rate (MDR) levied on select UPI payments. The GST will be applicable only on the MDR or fee tha...

Delhi (PB) GSTAT Finds No Profiteering as ITC-to-Purchase Ratio Decreased by 0.12% After GST Implementation

The Principal Bench of the GSTAT said that there was no profiteering as the ratio of ITC to purchase value reduced by 0.12 percentage points after the inception of GST. A complaint...

Agra GSTAT Says Service Tax on Cancelled Pre-GST Flat Bookings Can’t Be Availed as ITC

The Agra Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has held that service tax paid under the erstwhile Finance Act, 1994 on flat bookings subsequently cancelled...

GSTAT Ernakulam Quashes Rs. 7.07 Lakh ITC Denial, Holds Eligibility Should Be Determined Under CGST Act

The Ernakulam Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has mentioned that the refund of the unused ITC cannot be refused based on ineligibility unless the cre...

Chennai GSTAT to Examine Direct Availment of GST ITC by Transferee After Merger Without Section 18(3) & Rule 41 Comp...

The Chennai Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) will analyse whether the ITC shown against one GSTIN can be claimed by a transferee after a merger or ama...

DGFT Operationalises India’s Inventory-Based Cross-Border E-Commerce Framework

GSTAT: ITC Can’t Be Denied Solely Due to GSTR-2A Mismatch Without Invoice-Wise Verification

Case Facts The taxpayer in this case was involved in quarrying and sale of crushed stones and was subjected to proceedings for FY 2018-19 based on the fact that the ITC claimed in...

GSTAT Enables Online Transfer of Appeals Across Benches Through Govt Portal

An online facility has been made available on the GSTAT Portal to facilitate the appellate proceedings before the Goods and Services Tax Appellate Tribunal (GSTAT). It is used to f...

GSTAT Issues Standard Operating Procedure (SOP) for Branch Officer-to-Branch Officer (BO-to-BO) Case Transfers

The Goods and Services Tax Appellate Tribunal (GSTAT) has issued a Standard Operating Procedure (SOP) to govern the transfer of cases between Branch Officers (BO-to-BO), establishi...

GST exemption for banks, nominated agencies for gold, silver imports may be withdrawn

  NEW DELHI: (Oct 4) The GST Council is likely to consider a proposal to withdraw Integrated GST (IGST) exemption on gold, silver and platinum imports by banks and nominated agenci...

Reversal of Earlier-Period Credit Does Not Reduce ‘Net ITC’ Under Rule 89(4): GSTAT Ranchi Upholds Cess Refund to an Exp...

Introduction Eporters who supply goods without payment of tax frequently find that the credit they have accumulated on inputs cannot be used against any output liability, and must...

GSTAT Bengaluru: E-Way Bill Generated After Interception Can’t Remedy GST Violation U/S 129 of CGST Act

The Bengaluru Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has upheld a penalty imposed on a taxpayer for supply chain non-compliance. The tribunal dismissed the...

GST collections see wide divergence across top States in GST 2.0 regime

Gujarat and Karnataka have managed to grow their GST collections faster. at 28 per cent and 23 per cent, respectively, compared to Maharashtra, Tamil Nadu and Uttar Pradesh, among...

GSTAT Orders Hyderabad-based Cinema Operator to Deposit Rs. 81,722 for Not Passing On GST Rate Reduction Benefit

The Principal Bench of the GST Appellate Tribunal (GSTAT) directed Hyderabad-based cinema operator Devi 70MM to deposit ₹81,722 for profiteering after failing to pass on the benefi...

Thiruvananthapuram GSTAT Allows Cashew Exporter to Recover IGST Paid Twice Due to Clerical Errors in GST Returns

The Thiruvananthapuram bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has allowed a refund of approximately Rs 19.79 lakh to a cashew exporter, ‘Associated Cashew’....

August 2026 GST Collections Climb to Nearly ₹2 Lakh Crore in Gross Revenue

As per the data, Gross Goods and Services Tax (GST) collections have surged 14.8% year-on-year (YoY) to ₹1.99 lakh crore in August 2026. Domestic transactions GST revenue has surge...

UP Board Mandates 18% GST on School Recognition Fees

Schools that apply for fresh recognition or affiliation with the Uttar Pradesh Madhyamik Shiksha Parishad (UP Board) will now have to pay 18 percent GST on the applicable recogniti...

UPI MDR May Attract 18% GST; Eligible Merchants Can Claim Input Tax Credit

New Delhi : Merchants would have to pay 18 per cent GST on the Merchant Discount Rate (MDR) charges for UPI payments above Rs 2,000, but can claim input tax credit (ITC), thereby e...