GST Articles

Where Tax Exists But Cost Disappears: GST On SEZ Supplies

Raj Jaggi 04 May 2026 at 10:29

Understand how GST zero-rating for SEZ supplies balances taxation with economic intent ensuring tax neutrality, preserving ITC, and aligning domestic law with export-driven growth while maintaining compliance discipline.

The Conundrum of Place of Supply in Token Transactions

Mohit Jain 04 May 2026 at 09:05

A comprehensive guide to GST applicability under the IGST Act, 2017, analysing Place of Supply rules section-by-section for SM REIT transactions, including fund management, property services, platform fees, advisory services, and cross-border dealings post Finance Act 2026.

Ocean Settled, Air Unsettled - GST's Legal Divide

Raj Jaggi 02 May 2026 at 10:51

Explore the limits of GST on ocean freight vs air freight understand CIF vs FOB contracts, reverse charge implications, and how the Mohit Minerals case reshaped taxation boundaries, clarifying double taxation concerns and why air freight remains taxable under current law.

GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

CA Varun Gupta 02 May 2026 at 09:07

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.

Violation Of Rule 92 Renders Refund Rejection Void (Non-Est) - Bombay High Court

Raj Jaggi 01 May 2026 at 11:38

Bombay High Court rules refund rejection without deficiency memo or hearing under Rule 92 is void ab initio. Limitation cannot override taxpayer’s substantive rights in GST refund cases.

Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained

CA Varun Gupta 01 May 2026 at 09:04

Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.

Machinery Seizure & EPCG Default: Landmark Ruling by CESTAT Hyderabad Bench

Vivek Jalan 01 May 2026 at 09:03

The M/s Sri Havisha Hospitality & Infrastructure Ltd vs Commissioner of Customs, Hyderabad ruling by CESTAT Hyderabad clarifies that export obligation failure under EPCG due to machinery seizure is an act of impossibility not willful default impacting penalties, confiscation, and duty computation.

University Affiliation Under GST: Not A Supply, But A Statutory Function

Raj Jaggi 30 April 2026 at 10:56

Explore how the University of Mumbai v. Union of India & Others ruling redefines GST boundaries, holding that statutory, non-commercial functions like university affiliation cannot be taxed without a valid taxable event, reinforcing constitutional limits under Article 265.

Fractional Ownership Platforms (FOPs) and GST Products, Services, or Neither? A Critical Examination

Mohit Jain 30 April 2026 at 09:26

India's fractional ownership boom meets GST uncertainty - This article unpacks SM REIT taxation across each transaction layer, highlighting key risks, ITC reversal traps and unresolved legal grey areas demanding urgent CBIC clarity.

Refunds Beyond Limitation: Reasserting Substantive Rights Under GST

Raj Jaggi 29 April 2026 at 11:12

Explore how refund jurisprudence under GST is evolving, as the Delhi High Court in Kanika Exports v. Union of India clarifies that limitation rules cannot override vested rights.