GST Articles

GST on Statutory Fees: Constitutional Limits of Taxable Service

Posted by Raj Jaggi 11 May 2026 225 Views

Discover how courts are defining the constitutional limits of GST, distinguishing statutory regulation from taxable services and commercial activities.

GST ITC: Gujarat HC Upholds Section 16(2)(c) Validity

Posted by Bimal Jain 09 May 2026 441 Views

Explore the Gujarat High Court's ruling on Section 16(2)(c) of the CGST Act, its conflict with other High Courts, and implications for GST ITC.

GST Personal Hearing: Gujarat HC Rules Against Waiver by Click

Posted by Leena Rachh

09 May 2026 112 Views

Gujarat High Court rules personal hearing under GST Section 75(4) cannot be waived by selecting 'NO' in DRC-06. Learn why this judgment is crucial for natural justice.

Hotel Bundling: When Stay, Food & Choice Break GST Rules

Posted by Raj Jaggi 08 May 2026 127 Views

Understand how GST classifies bundled services in hospitality. Discover when complimentary breakfast is composite supply, but optional meals are separate.

File Old GSTAT Appeals by June 30, 2026: Special Timeline

Posted by CA Varun Gupta 07 May 2026 136 Views

File your delayed GST Appellate Tribunal (GSTAT) appeals by June 30, 2026. Learn the legal position, impact, and filing strategy for old GSTAT appeals.

Bail Under GST: Navigating Economic Offences & Liberty

Posted by Raj Jaggi 06 May 2026 99 Views

Understand bail under GST for economic offences. Learn how courts balance liberty with justice in cases of fraud, fake invoicing, and ITC misuse.

GST Registration Online: Apply for Your GST Number in India

Posted by Legal Dev 06 May 2026 221 Views

Understand GST registration in India, eligibility, documents, process, and compliance rules. Learn how to apply online, avoid penalties, and unlock benefits like input tax credit and legal business operations.

GST on SEZ Supplies: Zero Rating Explained

Posted by Raj Jaggi 04 May 2026 168 Views

Understand GST on SEZ supplies. Learn how zero rating ensures tax neutrality for exports and investment, balancing law with economic purpose.

Place of Supply Rules for Token Transactions & SM REITs

Posted by Mohit Jain 04 May 2026 119 Views

Understand Place of Supply (POS) rules for token transactions and SM REITs under the IGST Act, 2017. Learn about GST implications for fund management, property management, and more.

GST on Ocean Freight: Settled Law vs. Air Freight

Posted by Raj Jaggi 02 May 2026 204 Views

Understand the settled GST law on ocean freight post-Mohit Minerals ruling and why it doesn't automatically apply to air freight. Learn about FOB contracts.