GST Articles

Supreme Court: Banning the Online Money Gaming is within the States' Power

Posted by Bimal Jain 05 June 2026 422 Views

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

Posted by CA Varun Gupta

05 June 2026 5619 Views

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

Posted by Bimal Jain 04 June 2026 1042 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 722 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 83 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 460 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 1601 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!

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 ...