GST Articles
Supreme Court: Banning the Online Money Gaming is within the States' Power
Explore the Supreme Court's landmark ruling in State of Tamil Nadu v. Junglee Games (2026), holding that GST and regulatory provisions apply to betting and gambling whenever money is staked on an uncertain outcome, irrespective of whether the underlying game involves skill or chance. Detailed legal and GST analysis.
Rule 42 and Rule 43 of CGST Rules: How to Avoid GST Notices on Proportionate ITC Reversal
Understand Rule 42 and Rule 43 of GST with practical examples, formulas, ITC reversal calculations, GSTR-3B reporting, annual adjustments, common audit mistakes, and compliance requirements for inputs, input services, and capital goods
Supreme Court on GST & Online Gaming: Tax Applies on Betting and Gambling Irrespective of Skill or Chance
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
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: Rajasthan HC Upholds Sealing & Attachment
Learn how the Rajasthan High Court upheld GST enforcement actions like sealing premises and attaching bank accounts, emphasizing statutory remedies.
No GST on MIDC Leasehold Assignment: Supreme Court Upholds Bombay HC
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
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!
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%
GST taxpayers must stay alert: one compliance lapse could trigger an 18% tax rate instead of 1%, leading to major financial consequences.
GST & Leasehold Rights: Benefits Arising Out of Land
Explore how GST law distinguishes between leasehold rights transfer and taxable services, preserving property law principles.
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