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SC's Notice In Case B/W Madras Tax Bar vs. Union of India

SC Releases Fresh Notice in Case of Madras Tax Bar vs. Union of India

Towards the petition that the Madras Tax Bar filed contesting the constitutional validity of sections 149 and 150 of the Finance Act of 2023, the Supreme Court has furnished the notice that asks for the substitute of sections 109 and 110 of the Central Goods and Services Tax Act of 2017. The specific areas under […]

Patna High Court's Order for M/s Narayani Industry

Patna HC: Delay Condonation Periods Can’t be Extend by Appellate Authorities Or Under Article 226

The Patna High Court has made an important decision regarding the constraints of Article 226 of the Indian Constitution in cases related to the Bihar Goods and Services Tax Act, 2017 (BGST). According to the court’s ruling, if a law specifies a particular time period for allowing delays, the Appellate Authority under Article 226 cannot […]

West Bengal GST AAR's Order for Aryan Flour Mills Private Limited

WB AAR: Supply Value of Services Encompasses Both Non-cash and Cash Consideration

The West Bengal Authority for Advance Ruling (AAR) has stated that when providing services to the State Government, the value of supply must encompass both monetary and non-monetary considerations. Aryan Flour Mills Private Limited, a flour mill located in West Bengal, offers services to the State Government by processing wheat into fortified flour for distribution […]

Arunachal Pradesh GST Act Got Some Significant Reforms

Arunachal Pradesh Govt Amends GST Bill 2023 for Adding New Provisions

The Goods & Services Tax Bill, 2023 has been passed by the Arunachal Pradesh assembly in its revised form. The bill comprises 26 clauses revising different sections of the Arunachal Pradesh Goods & Services Tax Act, 2017 for inserting new provisions, replacing existing rules, or overlooking some provisions. Inside the APGST act some revisions have […]

West Bengal GST AAR's Order for Ganga STP Project Pvt Ltd

AAR: Delay Payment Interest on Services Included in GST Supply & Liability Valuation

The interest on the late payment towards the supply of the services will get counted in the value of the supply making it obligated to GST, West Bengal Authority for Advance Ruling (AAR) ruled. In answer to the application provided via Ganga STP Project Private Limited, a company involved in sewage treatment plant development under […]

WB GST AAR's Order for Institute of Education and Examination Management Pvt. Ltd

AAR: GST Exemption for Pre & Post Examination Services Given to Universities by Educational Institutions

The services furnished via the educational institutions to the universities for the exam conduct along with both Pre and Post-examination services, are exempted from Goods and Services Tax (GST), the West Bengal Authority for Advance Ruling (AAR) ruled. This ruling underscores the tax advantages that educational institutions can enjoy when they engage in exam-related activities. […]

GST Collection in August 2023

August GST Collection Grows 11% to INR 1.59 Lakh Crore in 2023

GST Revenues from domestic transactions (including import of services) are 14% higher Year-on-Year Rs 1,59,069 crore is the collected gross GST revenue for the month of August 2023 out of which CGST is Rs 28,328 crore, SGST is Rs 35,794 crore, IGST is Rs 83,251 crore (containing Rs 43,550 crore collected on goods import) and […]

UP AAAR's Order for CAE Simulation Training Private Limited

GST AAAR: No Exemption as ATR Training Not a Qualification But Course Completion with No Employment Path

The Appellate Authority for Advance Ruling (AAAR), Uttar Pradesh branch has affirmed that the training provided to commercial pilots to acquire Aircraft Type Ratings (ATRs) is not considered a “qualification” but rather is considered just a “Course Completion”, therefore it is ineligible for Goods and Services Tax (GST) exemption. This decision was taken when an […]

Madras HC’s Order for Luminous Power Technologies Private Limited

Madras HC: No GST Credit Notes Issued for Goods Returned Without Being Received by Recipient

No credit notes were issued under section 34 of the Central Goods and Service Tax Act, 2017 at the time of returning the goods without obtaining them via the receiver, Madras High Court (HC) ruled. Under Section 34 of the CGST Act, 2017 Purpose of Credit Note / Debit Note is functional merely if the […]

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