GST Articles


Analysis of GST Notifications dated 31st July 2023

  Vivek Jalanpro badge    01 August 2023 at 17:27

One more set of notifications have been issued under GST, even as we await the 51st GST Council Meeting to be held on 2nd August 2023.



Clarification of ISD vs Cross charge

  Kusum Gandhi    01 August 2023 at 09:49

Clarification on taxability of transactions between an office of an organization in one State to the office of that organization in another State, both being di..



GST Implications for EV Charging Stations: Charging Services and Taxation at 18%

  Vivek Jalanpro badge    01 August 2023 at 08:59

EV Vehicles charging stations to provide ‘battery charging service’ and not supply or distribution of ‘electricity’ – liable to GST @ 18%



Provisions of E-Way Bill

  Ayush    31 July 2023 at 15:40

An e-way bill is a document generated electronically on the government portal by businesses or individuals who are responsible for the transportation of goods worth more than a specified value from one place to another. 



GST ITC: Time barring period for Claiming & Reclaiming

  Vivek Jalan    29 July 2023 at 14:25

GST-ITC: Time barring period for claiming & Reclaiming - Impact of AP High Court decision in THIRUMALAKONDA PLYWOODS Vs THE ASSISTANT COMMISSIONER(2023-VIL-472-AP) dated 18th July 2023



Striking a Balance between Game of Skill, Game of Chance and Game of GST

  CA Yash Shah    29 July 2023 at 10:15

This tax will be applied to the funds collected by gaming companies from consumers, leading to increased costs for players. As a result, consumers will bear the burden of this tax. This is likely to discourage consumers from participating in online gaming, thereby negatively impacting the industry's overall growth.



Impact Analysis of Rate Notifications issued post 50th GST Council Rate Decisions

  Vivek Jalanpro badge    28 July 2023 at 09:06

Analysis of Rate Notifications issued post 50th GST Council Rate Decisions



GST Refunds on Cancelled Contracts: Supplier Obligations Explained

  Vivek Jalanpro badge    27 July 2023 at 08:58

Incase of cancellation of contracts, the supplier cannot sit on refund of GST to the recipient, pending receipt of refund from the GST Department



Intermediary Services remain in limbo

  CA Akshay Hiregange    26 July 2023 at 14:06

In this article we understand the implications of the larger bench decision of Dharmendra M. Jani in the Hon’ble Bombay High Court and the way forward for such service providers.



Delicious Chocolate Peanut Bar: Attracting 18% GST for Indulgence

  Mitali    22 July 2023 at 12:42

When it comes to the Delicious Chocolate Peanut Bar with the addition of cocoa powder, the Karnataka bench of the GSTAAR has clarified that the product falls under Chapter 18 of the GST classification.




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