An inquiry conducted by the GST Officer is not a trial
The Hon’ble Kerala High Court in M/s. Steel India v. the State Tax Officer, Nattika, Thrissur and Ors. [W.P.(C) No.29033 […]
GST Law, Important Pronouncements
GST Law
52nd GST Council Meeting, GST Law, Notification And Circular, Notification and Circular
Separate 8-digit HS Code for Spirit for industrial use
Background: The GST Council in its 52nd Meeting, held on October 07, 2023, interalia recommended to create a separate tariff
51st GST Council Meeting, 52nd GST Council Meeting, GST Law, Notification and Circular, Notification And Circular
Important changes in Service Rate Notification pertaining to Actionable claims
In order to align the tax rate notifications namely: Notification No. 01/2017-Central Tax (Rate) and Notification No. 11/2017-Central Tax (Rate)
52nd GST Council Meeting, GST Law, Notification and Circular, Notification And Circular
GST exempt on supply of millets in powder form if sold other than pre-packaged and labelled form
Background: Earlier, the GST Council in its 52nd meeting, interalia recommended GST rates on “Food preparation of millet flour in
52nd GST Council Meeting, GST Law, Notification and Circular, Notification And Circular
Supply of goods and services by Indian Railways will be taxed under the Forward Charge Mechanism (FCM)
Background: The GST Council in its 52nd meeting, interalia recommend to supply of goods and services by Indian Railways shall
52nd GST Council Meeting, GST Law, Notification and Circular, Notification And Circular
Limited IGST exemption for Foreign Going Vessel converted for a coastal run
Background: In order to promote tourism, the GST Council in its 52nd meeting interalia recommended a conditional and limited duration
GST Law, Notification and Circular, Notification And Circular
Supplies not eligible for refund of unutilized ITC under the CGST Act
Background: Earlier, the Notification No. 15/2017-Central Tax (Rate) dated June 28, 2017 (“the Notification”) stated that no refund of unutilised
50th GST Council Meeting, GST Law, Notification and Circular, Notification And Circular
No refund of unutilised input tax credit shall be allowed on Imitation Zari thread or yarn made out of Metallised polyester film /plastic film
Background: The GST Council in its 50th meeting, inter alia recommended to reduce GST on imitation zari thread or yarn
52nd GST Council Meeting, GST Law, Notification and Circular, Notification And Circular
GST exempt on supply of millets in powder form if sold other than pre-packaged and labelled form
Background: Earlier, the GST Council in its 52nd meeting, interalia recommended GST rates on “Food preparation of millet flour in
52nd GST Council Meeting, GST Law, Notification and Circular, Notification And Circular
Supply of water supply, health, sanitation, conservancy, solid waste management services to governmental authorities is Exempt from GST
Background: The GST Council in its 52nd meeting held on October 07, 2023, interalia recommended to issue a notification to