Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]
The High Court of Andhra Pradesh has clarified that proceedings initiated under Section 130 of the Goods and Services Tax (GST) Act against a third party are insufficient grounds for detaining vehicles and goods in
AAR Weekly Round-Up
This round-up analytically summarises the key stories related to the Goods and Service Tax Authority for Advance Ruling (AAR) reported at Taxscan.in during May 27 to June 9, 2023. Supply of Medicines and Other Procedures
Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers’ manner of Obtaining Registration: Andhra Pradesh HC [Read Order]
In a recent ruling, the Andhra Pradesh High Court (HC) has stated that the obligation or duty of the buyer is confined to proving that they genuinely acquired goods from the seller in exchange for
CA, CMA, LLB openings in NIT
The National Institute of Technology (NIT) of Telangana has invited applications by June 22, 2020, for the following positions purely on contract basis for a period of one year which might be extendable by one
GST Case Digest Series: High Court Tax Cases, 2018 – Part 1
The Concept  of GST was introduced in India in the Budget Speech of 28th February 2006 by the then Finance Minister. Since then, there has been a constant endeavor for the introduction of the GST
GST Case Digest Series: High Court Tax Cases, 2020 Part 2
GST is known as the Goods and Services Tax which is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc. The Goods and Service
Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from February 12 to February 18, 2023. Fake ITC GST Claim: Delhi
Case Digest: Complete GST Cases on Composition Levy
Composition Levy (Section 10 of CGST Act) Composition levy is a mechanism available to taxpayers wherein they can choose to pay tax at a fixed percentage on the state turnover. Such a scheme is introduced
Tax Judgment of High Courts Annual Digest 2023 Part 16
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxscan.in during the year 2023. These stories include judgements and observations of High Courts
[Taxscan 360] Online Money Gaming, Horse Racing and Casinos: GST Implications and Unaddressed issues
In recent years, the online gaming industry in India has witnessed remarkable growth, projected to reach $5 billion by 2025 with a compound annual growth rate of 28-30%. However, a recent decision by the GST
GST AAR and AAAR Rulings: Annual Digest 2023 [Part 3]
This yearly digest analyzes all the AAR and AAAR stories published in the year 2023 at taxscan.in. Supply of Pre-packaged and labelled Rice up to 25 kg to Export Attracts 5% GST: AAR 2023 TAXSCAN
CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during the previous week from July 16 to July 22, 2022. M/s. Crompton
GST on online Gaming: Are you game?
With virtual reality ruling all aspects of our lives, gaming is no exception. Owing to the pandemic, not only adults, playground for kids has also shifted on the screens. The online gaming industry in India
A Synopsis of Key Recent developments under GST
A GIST of GST Updates: This article summarizes all the GST developments which have been announced in the past four weeks for easy and quick reading of the professionals. The updates have been arranged in
GST CASE DIGEST: Tax Liability on Composite and Mixed Supplies
A Composite Supply under GST would mean a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which