GST Articles

Place of Supply Rules for Token Transactions & SM REITs

Posted by Mohit Jain 04 May 2026 113 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 193 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.

GST Tribunal Appeal Rules 2026: Section 112, Pre-Deposit & Filing Procedure

Posted by CA Varun Gupta

02 May 2026 3905 Views

Comprehensive guide to GSTAT appeals under Section 112 of CGST Act. Learn eligibility, time limits, pre-deposit rules, filing process, documents required, and key 2026 deadlines for GST Tribunal appeals.

Bombay HC: Rule 92 Violation Voids Refund Rejection

Posted by Raj Jaggi

01 May 2026 49 Views

Bombay High Court rules refund rejection void if Rule 92 (deficiency memo, hearing) is violated. Learn how procedure protects taxpayer rights.

Penalty-Only GST Orders? Pre-Deposit Rules under Section 112(8) Explained

Posted by CA Varun Gupta

01 May 2026 1611 Views

Understand GSTAT appeal pre-deposit rules under Sections 112(8) & 112(9) of the CGST Act. Learn calculation of admitted amount, disputed tax, penalty-only cases and automatic stay of recovery with practical examples.

CESTAT Ruling: Machinery Seizure & EPCG Default

Posted by Vivek Jalan 01 May 2026 41 Views

Learn how the Hyderabad CESTAT ruled on machinery seizure impacting EPCG export obligations. Understand your rights and compliance insights.

GST on University Affiliation: Not a Supply, Rules Court

Posted by Raj Jaggi

30 April 2026 75 Views

Learn why university affiliation fees are not considered a taxable supply under GST. Understand the court's ruling on statutory functions vs. commercial transactions.

FOPs & GST: Navigating SM REITs and Tax Implications

Posted by Mohit Jain 30 April 2026 108 Views

Understand the GST implications of Fractional Ownership Platforms (FOPs) and SM REITs. Explore property transfers, unit issuance, investment manager fees, and rental income.

GST Refunds: Reasserting Rights Beyond Limitation Periods

Posted by Raj Jaggi

29 April 2026 269 Views

Understand how GST refunds for unutilised ITC are protected from retrospective limitation changes. Learn about substantive rights and fairness in tax law.