Home Highlights March 2017 Year 2017 This

You may also like:

1. Appellant entitled to refund of Service Tax paid on input services used for manufacturing exported cut and polished diamonds prior to GST regime as per Rule 5 of CENVAT...

2. Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

3. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

4. Municipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GST Act. AAR ruled that municipal...

5. HC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent in prior case, court...

6. GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

7. This notification amends the Income-tax Rules, 1962. Key changes include: substituting references to "section 89(1)" with "section 89"; replacing Rule 26B to allow...

8. HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and...

9. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

10. Scope of Advance Ruling - Tax payable as RCM under Notification issued u/s 9(3) of GST Act, 2017 - “State Tax due” under SGST Act, 2017 or not? - Rajasthan Investment...

11. GST Council Decisions - GST on goods and services - Latest updates

12. The Central Government amended the CGST Rules 2017 through Notification 07/2025-CT dated January 23, 2025. Key modifications include insertion of Rule 16A enabling...

13. The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

14. Goods and services Tax Rules, 2017 (GST Rules)

15. MEANING AND SCOPE OF ‘SUPPLY’ UNDER MODEL GST LAW - Goods and Services Tax - GST