GST

Overview: GST’s Transformative JourneyJuly 1, 2017, heralded the introduction of the Goods and Services Tax (GST) in India, signifying a major overhaul in the country’s indirect tax landscape. This si...

Introduction to GST on Imported FreightIndia’s Goods and Services Tax (GST) framework has far-reaching effects on the taxation of imports, including the treatment of freight in international trade. As...

1. Overview: Role of Intermediaries in Commercei. Intermediaries in Trade FacilitationIntermediaries play a pivotal role in trade transactions, acting as vital linkages that ensure smooth procurement...

i) Introduction to the IssueThe Goods and Services Tax (GST) system was envisioned as a streamlined, transparent taxation structure, aiming to reduce compliance burdens and foster a business-friendly...

Overview: The Paradigm Shift in GST on Commercial RentalsThe GST Council’s Notification No. 09/2024 – Central Tax (Rate), implemented from October 10, 2024, has significantly altered the taxation land...

IntroductionThe Delhi High Court recently clarified the legal position on whether both Central and State GST authorities can initiate concurrent proceedings on the same subject matter. This was establ...

Background and Legal Context(i) Overview of the CaseIn the matter of Winter Wood Designers & Contractors India (P.) Ltd. versus State Tax Officer, the Kerala High Court addressed whether rectification...

1. Recovery of Input Tax Credit for Erroneously Rejected Invoice Documents(i) Procedural Framework for ITC RecoveryWhen assessees inadvertently reject valid invoices, debit notes, or ECO-documents thr...

1. Background and Regulatory FrameworkThe Central Board of Indirect Taxes and Customs (CBIC) has established a comprehensive framework for handling administrative matters concerning orders passed by C...

Overview of Recent GSTN AdvisoriesThe GST Network (GSTN), which manages the online platform for GST compliance, continually issues advisories to enhance portal functionality and streamline taxpayer pr...

Overview of GST and Its Constitutional Foundationi) GST’s Introduction and Legislative Basis(a) The launch of the Goods and Services Tax (GST) in July 2017, through the 101st Constitutional Amendment,...

Introduction: The Essence of Audi Alteram Partem in GSTi) Importance of Fair Hearing in Tax ProceedingsThe doctrine of audi alteram partem dictates that no individual should face adverse action withou...

1. OverviewWith the operationalization of the Goods and Services Tax Appellate Tribunal (GSTAT) pursuant to the Central Goods and Services Tax Act, 2017, and in light of the Goods and Services Tax App...

OverviewThe Goods and Services Tax (GST) regime has fundamentally transformed India’s indirect tax landscape, introducing stringent criminal penalties to deter tax evasion. This article conducts a cri...

Overview of JDAs and GST ApplicabilityJoint Development Agreements (JDAs) represent collaborative projects between landowners and developers, where the landowner provides land and the developer undert...

OverviewThe Goods and Services Tax Appellate Tribunal (GSTAT) stands as the statutory appellate forum under the Central Goods and Services Tax Act, 2017 (CGST Act). Serving as the ultimate authority f...

UK-US Trade Agreement: Tariff Reductions and Status of Digital Services Taxi) New Bilateral Trade FrameworkOn May 8, 2025, the United Kingdom and the United States entered into a fresh trade arrangeme...

Background and Case Facts(i) Overview of the Incident(a) During a routine inspection, authorities discovered that Raj Steel was holding more stock than declared.(b) Based on this finding, the departme...

(i) Judicial Context and Principle EstablishedThe Allahabad High Court, in the matter of R.T. Infotech v. Additional Commissioner Grade 2 & Others, clarified that a recipient’s Input Tax Credit (ITC)...

Overview of Section 129 of the CGST Act, 2017Section 129 of the Central Goods and Services Tax (CGST) Act, 2017 stands as a stringent anti-evasion provision, authorizing the detention, seizure, and co...