GST Articles

Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance

Posted by Bimal Jain 04 June 2026 97 Views

The Supreme Court's landmark Gameskraft ruling holds that GST applies on online gaming, fantasy sports, and casino transactions involving money stakes, regardless of whether the game is based on skill or chance. Learn the key legal and tax implications.

Beyond Skill And Chance: Supreme Court's Gameskraft Ruling Reshapes GST On Online Gaming, Fantasy Sports And Casinos

Posted by Raj Jaggi

04 June 2026 94 Views

The Supreme Court’s landmark Gameskraft judgment upholds GST on actionable claims arising from online gaming, fantasy sports, betting, and casinos. The ruling clarifies taxation, valuation, actionable claims, and the constitutional validity of GST on stake-based gaming transactions.

GST Enforcement During Search: Rajasthan High Court Upholds Sealing, Attachment and the Discipline of Statutory Remedies

Posted by Raj Jaggi

03 June 2026 53 Views

ajasthan High Court upholds GST search, sealing, and bank attachment powers in Murliwala Pigment, emphasizing statutory remedies, summons compliance, and limits on writ jurisdiction.

No GST on MIDC Leasehold Assignment: Supreme Court Upholds Bombay HC

Posted by Yasharth Kale 03 June 2026 216 Views

GST not applicable on outright assignment of MIDC industrial leasehold rights, rules Bombay HC; Supreme Court declines to interfere. Key implications for industrial plot transfers explained.

GST Liability in Business Transfers and Retrospective Amalgamations

Posted by Raj Jaggi

02 June 2026 832 Views

Opening ObservationsA business restructuring is often planned as a commercial or corporate event. The parties focus on valuation, assets, liabilities, employees...

New E-Way Bill changes that every taxpayer must be aware!

Posted by CA Umesh Sharma 02 June 2026 1850 Views

GSTN introduces major E-Way Bill changes from May 2026, including mandatory Ship To GSTIN details and a voluntary E-Way Bill Closure Facility. Learn the new compliance requirements, benefits and impact on businesses under GST.

31 May 2026 GST Alert: One Mistake Could Cost You 18% Tax Instead of 1%

Posted by Niyati 30 May 2026 2445 Views

GST taxpayers must stay alert: one compliance lapse could trigger an 18% tax rate instead of 1%, leading to major financial consequences.

Transfer Of Leasehold Rights Outside The Ambit Of GST: The Continuing Relevance Of Benefits Arising Out Of Land

Posted by Raj Jaggi

30 May 2026 113 Views

When GST Reached the Doorstep of Property LawThe introduction of the Goods and Services Tax marked one of the most ambitious indirect tax reforms in India. The ...

When employee welfare becomes a GST Controversy: The evolving law of perquisites under GST

Posted by Raj Jaggi

29 May 2026 160 Views

When Modern Employment Crossed the Boundaries of SalaryThe traditional employer-employee relationship was once viewed in relatively simple terms. An employee re...

RCM under GST: Key Compliance Developments and ITC Implications for FY 2026-27

Posted by RAKESH K 29 May 2026 6988 Views

Understand the latest rules, compliance requirements, ITC implications, and major risk areas under RCM in GST. Learn about GTA, sponsorship, import of services, renting transactions, Rule 37/37A, GSTR-2B reconciliation and system-driven GST compliance to avoid notices and ITC disputes.