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01-11-2023 October mop-up tops up Rs 1.72 lakh crore

The gross GST revenue collected in the month of October, 2023 is Rs 1,72,003 crore out of which Rs 30,062 crore is CGST, Rs 38,171 crore is SGST, Rs 91,315 crore (including Rs 42,127 crore collected …

19-10-2023 In fight against fake ITC, DGGI detects more than 6,000 fake ITC cases involving more than Rs. 57,000 crore GST evasion with the arrest of 500 persons between April 2020 to September 2023

Being the premier Intelligence and Investigating Agency of GST tax evasion across the country, the Directorate General of GST Intelligence (DGGI) had initiated a Special Drive against the practice of …

18-10-2023 Advisory: Person supplying of Online Money Gaming services or OIDAR or Both– Form GST REG-10 and Form GSTR-5A

In terms of the recent amendments made in the CGST/SGST Act, the IGST Act and the CGST/SGST Rules, any person located outside taxable territory making supply of online money gaming to a person in taxable…

13-10-2023 Facility of enrolment for supply of goods through e-commerce operators by GST un-registered suppliers.

In terms of the recent amendments to the Act and the rules and notification number 34/2023 dated 31.07.2023, persons supplying goods through e-commerce operators shall be exempt from mandatory registration…

13-10-2023 Facility for the e- commerce operators through whom unregistered suppliers of goods can supply goods

GSTN has also provided APIs for ECOs (through whom unregistered persons can supply goods) to integrate with GSTN to obtain the details and facilitate the unregistered suppliers.

07-10-2023 Recommendations of 52nd GST Council Meeting

The 52nd GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman in New Delhi today.

06-10-2023 Advisory in respect of introduction of Compliance Pertaining to DRC-01C (Difference in Input Tax Credit (ITC) available in GSTR-2B & ITC claimed in the GSTR-R3B)

The Government vide Notification No. 38/2023 – Central Tax dated 04th Aug, 2023 inserted the Rule 88D in CGST Rule, 2017 dealing with difference in input tax credit available in GSTR-2B and ITC availed…

04-10-2023 Advisory: e-Invoice JSON download functionality Live on the GST e-Invoice Portal

GSTN is pleased to inform you that the e-Invoice JSON download functionality is now live on the GST Portal.

03-10-2023 ₹1,62,712 crore gross GST revenue collected during September 2023; records 10% Year-on-Year growth

The gross GST revenue collected in the month of September, 2023 is ₹1,62,712 crore out of which CGST is ₹29,818 crore, SGST is ₹37,657 crore, IGST is ₹83,623 crore (including ₹41,145 crore collected on…

27-09-2023 Advisory: Temporary /Short Period Pause in e-Invoice Auto Population into GSTR-1

GSTN wishes to inform you that the auto population of e-Invoice in GSTR-1 is temporarily halted due to essential system upgrades, which will involve the implementation of e-Invoice JSON download funct…

20-09-2023 Advisory: Geocoding Functionality for the Additional Place of Business

GSTN is pleased to inform that the geocoding functionality for the "Additional Place of Business" address is now active across all States and Union Territories.

13-09-2023 Advisory: Time limit for Reporting Invoices on the IRP Portal

It is to inform you that it has been decided by the Government to impose a time limit on reporting old invoices on the e-invoice IRP portals for taxpayers with AATO greater than 100 crores.

01-09-2023 ₹1,59,069 crore gross GST revenue collected during August 2023; records 11% Year-on-Year growth

The gross GST revenue collected in the month of August, 2023 is ₹1,59,069 crore of which CGST is ₹28,328 crore, SGST is ₹35,794 crore, IGST is ₹83,251 crore (including ₹43,550 crore collected on import…

01-09-2023 Introducing Electronic Credit Reversal and Reclaimed statement

Vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 (read with circular 170/02/2022-GST, Dated 6th July,2022), the Government introduced certain changes in Table 4 of Form GSTR-3B

29-08-2023 Advisory for applicants where GST Registration application marked for Biometric-based Aadhaar Authentication

Rule 8 of CGST Rules had been amended to provide that those applicants who had opted for authentication of Aadhaar number and identified on the common portal, based on data analysis and risk parameter…

26-08-2023 ADVISORY: MERA BILL MERA ADHIKAAR SCHEME

As per the direction from the Government, the GSTN has developed and launched a mobile application (available on iOS and Android platforms) and also a web portal for the “Mera Bill Mera Adhikaar” sche…

18-08-2023 Advisory: E-Invoice Glossary and Steps

GSTN has prepared an informative resource in the form of an e-invoice glossary and a step-by-step guide for your reference.

12-08-2023 THE INTEGRATED GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

This Act may be called the Integrated Goods and Services Tax (Amendment) Act, 2023.

12-08-2023 THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) BILL, 2023

his Act may be called the Central Goods and Services Tax (Amendment) Act, 2023.

05-08-2023 Advisory on E-Invoice - Services Offered by the Four New IRPs

To access the detailed advisory, please follow the link below.

03-08-2023 Recommendations of 51st GST Council Meeting

The 51st GST Council met under the Chairpersonship of Union Minister for Finance & Corporate Affairs Smt. Nirmala Sitharaman via video conferencing in New Delhi today.

01-08-2023 ₹1,65,105 crore gross GST revenue collected for July 2023; records 11% Year-on-Year growth

The gross GST revenue collected in the month of July, 2023 is ₹1,65,105 crore of which CGST is ₹29,773 crore, SGST is ₹37,623 crore, IGST is ₹85,930 crore (including ₹ 41,239 crore collected on import…

01-08-2023 Monthly average gross GST collection for the FY 2021-22 & FY 2022-23 have shown 30% and 22% year-on-year growth respectively

The monthly average gross GST collection for the FYs 2021-22 & 2022-23 have shown 30% and 22% year on year growth respectively. This was stated by Union Minister for State for Finance Shri Pankaj Chudhary…

27-07-2023 DGGI Meerut officials bust racket involving 246 fake entities with turnover of Rs. 3,242 crore involving ITC of Rs. 557 crore, three held

The Meerut Zonal Unit of Directorate General of GST Intelligence (DGGI) unearthed two major fake billing rackets involving 246 shell/fake entities, which have passed on fraudulent ITC of Rs. 557 crore…

24-07-2023 Advisory: e-Invoice Exemption Declaration Functionality Now Available

GSTN is pleased to inform you that the e-Invoice Exemption Declaration functionality is now live on the e-Invoice portal.

14-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given below

01-07-2023 Important Update: Geocoding Functionality Now Live for All States and Union Territories

GSTN is pleased to inform that the functionality for geocoding the principal place of business address is now live for all States and Union territories.

05-07-2023 Webinar on ‘DRC-01B online functionality for liability mismatch’

For creating awareness amongst all the stakeholders, GSTN is holding webinars on DRC-01B online functionality for liability mismatch as per details given.

03-07-2023 Sixth GST Day with vision GST@6 सरलीकृत कर, समग्र विकास celebrated at New Delhi

The 6th Goods and Services Tax (GST) Day was celebrated here today with the vision GST@6 सरलीकृत कर, समग्र विकास with Union Minister for Finance & Corporate Affairs, Smt. Nirmala Sitharaman presiding …

03-07-2023 GST promotes cooperative federalism and reduces corruption and tax evasion: Hon’ble Governor of Maharashtra, Shri Ramesh Bais

Mumbai CGST & Central Excise Zone celebrated the 6th GST Day on 1st July, 2023. Hon’ble Governor of Maharashtra, Shri Ramesh Bais graced the occasion as the Chief Guest of the event.

23-11-2023 Instruction No. 04/2023-GST

Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer

17-11-2023 NOTIFICATION NO. 54/2023- Central Tax

Seeks to amend Notification No. 27/2022 dated 26.12.2022 to notify biometric-based Aadhaar authentication for GST registration in the State of Andhra Pradesh

02-11-2023 NOTIFICATION NO. 53/2023– CENTRAL TAX

FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of CGST Act

31-10-2023 CGST - Circulars No. 205/17/2023

Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 7th October, 2023

31-10-2023 CGST - Circulars No. 206/18/2023

Clarifications regarding applicability of GST on certain services

27-10-2023 Circular No. 202/14/2023-GST

Clarification relating to export of services – sub-clause (iv) of the Section 2 (6) of the IGST Act 2017

27-10-2023 Circular No. 203/15/2023-GST

Clarification regarding determination of place of supply in various cases

27-10-2023 Circular No. 204/16/2023-GST

Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST

26-10-2023 NOTIFICATION NO. 05/2023 – Integrated Tax

Goods or services (except few specfied) may be exported on payment of integrated tax and on which the supplier of such goods or services may claim the refund of tax so paid - scope extended - Amendment…

26-10-2023 NOTIFICATION NO. 52/2023 – Central Tax

Central Goods and Services Tax (Fourth Amendment) Rules, 2023

25-10-2023 NOTIFICATION No. G.S.R. 793(E)

Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023.

20-10-2023 NOTIFICATION No. (12/2023) FD 16 CSL 2023

Amendment in Notification (11/2017) No. FD 48 CSL 2017, dated the 29th June, 2017

20-10-2023 NOTIFICATION No. (13/2023) FD 16 CSL 2023

Amendment in Notification (12/2017) No. FD 48 CSL 2017, dated the 29th June, 2017

20-10-2023 NOTIFICATION No. (14/2023) FD 16 CSL 2023

Amendment in Notification (13/2017) No. FD 48 CSL 2017, dated the 29th June, 2017

19-10-2023 Notification No. 12/2023- Union Territory Tax (Rate)

Rates for supply of services under UTGST Act - conditions added - Notification No 11/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.

19-10-2023 Notification No. 13/2023- Union Territory Tax (Rate)

Exemptions on supply of services under UTGST Act - entries added - Notification No 12/2017- Union territory Tax (Rate) dated 28.06.2017 as amended.

19-10-2023 Notification No. 14/2023- Union Territory Tax (Rate)

Services on which union territory tax will be payable under RCM under UTGST Act - Ministry of Railways (Indian Railways) as added - Notification No 13/2017- Union territory Tax (Rate) dated 28.06.2017…

19-10-2023 Notification No. 15/2023-Union Territory Tax (Rate)

Supplies not eligible for refund of unutilised ITC under UTGST Act construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly - Notification No 15/2017- Union…

19-10-2023 Notification No. 16/2023- Union Territory Tax (Rate)

Categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator (ECO) - entries substituted - Notification No 17/2017- Union territory Tax (Rate) dated…

19-10-2023 NOTIFICATION No. 17/2023- Union Territory Tax (Rate)

UTGST Rate Schedule u/s 7(1)- notifying rates of UTGST @ 2.5%, 6%, 9%, 14%, 1.5% and 0.125% on Supply of Good for new items - Notification No 01/2017- Union Territory Tax (Rate) dated 28.06.2017 as am…

19-10-2023 NOTIFICATION No. 18/2023- Union Territory Tax (Rate)

UTGST exempts Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled - Notification No 02/2017- Union Territory Tax (Rate) dated…

19-10-2023 NOTIFICATION No. 19/2023-Union Territory Tax (Rate)

Reverse charge on certain specified supplies of goods - Excluding Ministry of Railways (Indian Railways) from Central Government ambit - Notification No 04/2017- Union Territory Tax (Rate) dated 28.06.2017…

19-10-2023 Notification No. 20/2023- Union Territory Tax (Rate)

Imitation zari thread or yarn made out of Metallised polyester film /plastic film no refund of unutilised input tax credit shall be allowed - Notification No 05/2017- Union Territory Tax (Rate) dated …

19-10-2023 Notification No. 15/2023- Integrated Tax (Rate)

Rates for supply of services under IGST Act - Conditions added - Notification No 8/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

19-10-2023 Notification No. 16/2023- Integrated Tax (Rate)

Exemptions on supply of services under IGST Act - Entries added - Notification No 9/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

19-10-2023 Notification No. 17/2023- Integrated Tax (Rate)

Services on which integrated tax will be payable under RCM under IGST Act - Ministry of Railways (Indian Railways) added and excluded - Notification No 10/2017- Integrated Tax (Rate) dated 28.06.2017 …

19-10-2023 Notification No. 18/2023-Integrated Tax (Rate)

Supplies not eligible for refund of unutilized ITC under IGST Act - Construction of a complex, building, civil structure or a part thereof - Notification No 12/2017- Integrated Tax (Rate) dated 28.06.2017…

19-10-2023 Notification No. 19/2023-Integrated Tax (Rate)

Categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator - Notification No 14/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

19-10-2023 NOTIFICATION No. 20/2023- Integrated Tax (Rate)

IGST Rate Schedule u/s 5(1) - IGST @ 5%, 12%, 18%, 28%, 3% and 0.25% on supply of goods - Notification No 01/2017- Integrated Tax (Rate) dated 28.06.2017 as amended.

19-10-2023 NOTIFICATION No 21/2023- Integrated Tax (Rate)

Absolute Exemption from IGST on inter-State supplies of Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelled - Notification…

Clear

Code

Heading

242 -

Lottery run by State Governments

149 -

Supply of lottery by any person other than State Government, Union Territor... ..

150 -

Supply of goods by a Government entity to Central Government, State Governm... ..

001 0101

Live asses, mules and hinnies

Live horses

Live bovine animals

Live swine

Live sheep and goats

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks

006 0106

Other live animal such as Mammals, Birds, Insects

007 0201

Meat of bovine animals, fresh and chilled.

002 0202

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f... ..

001 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods other than fresh or chilled and put up in unit container and,-

009 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210

All goods other than fresh or chilled other than those put up in unit conta

003 0203

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

008 0203, 0204, 0205, 0206, 0207, 0208, 0209

All goods, fresh or chilled Notes As amended by notification no. 44/2017

010 0204

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

004 0204

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

005 0205

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

011 0205

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

012 0206

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

006 0206

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

007 0207

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f

013 0207

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

014 0208

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

008 0208

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

009 0209

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

010 0209

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

015 0209

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

016 0209

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f

017 0210

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

019 0301

Live fish.

020 0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

002 0303, 0304, 0305, 0306, 0307, 0308

All goods other than fresh or chilled and put up in unit container and,-

022 0303, 0304, 0305, 0306, 0307, 0308

All goods other than fresh or chilled and other than those put up in unit

021 0304, 0306, 0307, 0308

All goods, fresh or chilled Notes As amended by notification no. 44/2017

003 0305

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

004 0306

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

005 0307

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

023 0307

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

024 0308

Omitted Notes As omitted by notification no. 44/2017 dated 14-11-2017 w.e.f.

006 0308

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

007 0401

Ultra High Temperature (UHT) milk

025 0401

Fresh milk and pasteurised milk, including separated milk, milk and cream,

008 0402

Milk and cream, concentrated or containing added sugar or other sweetening

001 0402 91 10, 0402 99 20

Omitted Notes As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f.

011 0402 91 10, 0402 99 20

Condensed milk Notes As amended by notification no. 43/2017 dated 14-11-201.

009 0403

Cream, yogurt, kephir and other fermented or acidified milk and cream, whet.

026 0403

Curd; Lassi; Butter milk

010 0404

Whey, whether or not concentrated or containing added sugar or other sweete.

Page 1 of 37 (1806 items)12 3 4 5 6 7…35 36 37

04-12-2023 (2023) TaxCorp(IDT) 8311 (GST)

AAR - Telangana AAR Clarifies GST Exemption on Sale of Developed Plots, Taxability on Works-Contract Service.

04-12-2023 (2023) TaxCorp(IDT) 8345 (Service Tax)

SC - Supreme Court Remands Zydus Lifescience’s ITC Case for Fresh Adjudication on Foreign-Agent Commission.

04-12-2023 (2023) TaxCorp(IDT) 8347 (GST)

HC - Madras HC Reverses AAR's Exemption Denial on Services for Imported Wheat Intended for Processing.

04-12-2023 (2023) TaxCorp(IDT) 8348 (GST)

HC - Punjab & Haryana HC Reinstates Appeal Dismissed for Manual Filing, Citing 'Electronically or Otherwise' Provision.

04-12-2023 (2023) TaxCorp(IDT) 8349 (Customs)

CESTAT - CESTAT Delhi Upholds Customs Duty on Re-Imported Goods into DTA from SEZ Unit.

01-12-2023 (2023) TaxCorp(IDT) 8326 (GST)

HC - Bombay HC Overturns Registration Cancellation for Lack of Reasons, Directs Assessee to Challenge Bank Attachment.

01-12-2023 (2023) TaxCorp(IDT) 8327 (GST)

HC - Allahabad HC Annuls Tax Demand on Deceased Sole Proprietor for Lack of Notice to Legal Representative.

30-11-2023 (2023) TaxCorp(IDT) 8328 (GST)

HC - Madras High Court Mandates Refund with Interest for Higher Input Tax Rate Cases under GST.

30-11-2023 (2023) TaxCorp(IDT) 8337 (GST)

HC - Madras High Court Quashes Demand Orders Against Ex-Director of Company in Liquidation Citing Absence of Clarity on Funds.

30-11-2023 (2023) TaxCorp(IDT) 8338 (Service Tax)

CESTAT - CESTAT Chennai Rules Commission from Overseas Buyers for Export Services Not ‘Intermediary.

11-09-2023 (2023) TaxCorp(GST) 38762 (HC-KERALA)

Section 41 of the Central Goods and Services Tax Act, 2017 - Learned counsel for the petitioner submits that despite the petitioner had been informed …

11-08-2023 (2023) TaxCorp(GST) 38761 (HC-RAJASTHAN)

Section 109 of the Central Goods and Services Tax Act, 2017 - Taking into consideration the submission of learned counsel for the petitioner that the …

01-12-2023 (2023) TaxCorp(GST) 38760 (HC-BOMBAY)

It is informed that final orders on such show cause notice are reserved. In these peculiar circumstances and considering the fact that the impugned provisional…

29-11-2023 (2023) TaxCorp(GST) 38759 (HC-GAUHATI)

As per the provisions contained in the proviso to sub-rule [4] of Rule 22 of the CGST Rules, 2017, this Court is of the considered view that in the event…

27-11-2023 (2023) TaxCorp(GST) 38758 (HC-MADRAS)

As against the impugned order dated 08.05.2023 passed by the first respondent, the petitioner is having a statutory appeal remedy before the Deputy Commissioner,…

22-11-2023 (2023) TaxCorp(GST) 38757 (HC-KERALA)

This Court is of the prima facie view that any person who has filed GSTR 9/9C in respect of the financial years 2017-18, 2018-19, 2019-20, 2020- 21, 2021-22…

10-11-2023 (2023) TaxCorp(GST) 38756 (HC-MADRAS)

The impugned order has been passed on 25.04.2023 is an appealable order in terms of Section 107 of the TNGST Act, 2017. Although attempt is made by the…

10-11-2023 (2023) TaxCorp(GST) 38755 (HC-AP)

Section 160 of CGST Act 2017 is not attracted. An unsigned order cannot be covered under “any mistake, defect or omission therein” as used in Section …

02-11-2023 (2023) TaxCorp(GST) 38754 (HC-MADRAS)

The petitioner's entitlement to exemption must be determined by testing whether the services of loading, unloading, packing, storage or warehousing is…

02-11-2023 (2023) TaxCorp(GST) 38753 (HC-DELHI)

The taxpayer’s GST registration was cancelled by the impugned order for the reason that no reply had been given to the Show Cause Notice. The impugned…

01-11-2023 (2023) TaxCorp(GST) 38752 (HC-DELHI)

It is apparent that the impugned order is void as it is not informed by reason. The impugned order does not either deal with the replies filed by the …

01-11-2023 (2023) TaxCorp(GST) 38751 (HC-MADRAS)

In the event, the property referred to by the petitioner, where, the Petitioner-Company is going to run its business either demarcated or not, the respondents…

14-09-2023 (2023) TaxCorp(GST) 38750 (HC-Tripura)

The sub-clause (i) to the proviso of Section 140(1) clearly states that no registered company shall be allowed to take credit in the circumstances where…

29-11-2023 (2023) TaxCorp(GST) 38749 (AAR)

Section 100 of the Central Goods and Services Tax Act, 2017 - Point 4 (a) of the Lease Agreement entered between the Applicant (Lessor) and Lessee i.e.…

29-11-2023 (2023) TaxCorp(GST) 38748 (CCI)

The Commission finds that if the amount of ITC availed/available to the Respondent in post-GST regime is considered up to 16.07.2017, then it would be…

29-11-2023 (2023) TaxCorp(GST) 38747 (CCI)

It is clear from the plain reading of Section 171 (1) that it deals with two situations: - One relating to the passing on the benefit of reduction in …

24-11-2023 (2023) TaxCorp(GST) 38746 (CCI)

The Respondent has resorted to profiteering by way of either increasing the base prices of the services while maintaining the same selling prices or by…

16-11-2023 (2023) TaxCorp(GST) 38745 (CCI)

The Respondent has resorted to profiteering by way of either increasing the base prices of the service while maintaining the same selling prices or by…

16-11-2023 (2023) TaxCorp(GST) 38744 (CCI)

Section 171 of the Central Goods and Services Tax Act, 2017 - The Applicant No. 1 has claimed that the Respondent's scope of activities was Design, Manufacturer,…

22-11-2023 (2023) TaxCorp(GST) 38743 (HC-KERALA)

Section 47 of the Central Goods and Services Tax Act, 2017 - Sri. Thomas Mathew Nellimoottil, learned Senior Standing Counsel for Central Board of Indirect…