GST Overhaul: Revised IGST and UTGST Rate Structure
Discover the latest IGST and UTGST rate changes announced by the Finance Ministry, effective from 22nd September.
GST Council
Central GST Third Amendment Rules, 2025: Key Reforms and Implications
Explore key changes under the Central GST Third Amendment 2025, covering refunds, ITC, appeals, and e-commerce, reinforcing the government’s commitment to a robust, agile, and digitally responsive GST system, effective from 22 September 2025.
Time-Limit of ITC under RCM: A Dousing Flame Reignited
by Harshith Sharma†
Justice (Retd.) Sanjaya Kumar Mishra takes oath as first President of GSTAT in New Delhi
Justice (Retd.) Sanjaya Kumar Mishra’s appointment marks the beginning of the operationalisation of the GSTAT, a crucial body for resolving GST-related disputes.
Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
‘Petition filed due to misguided over enthusiasm’; Patna HC dismisses plea by a lawyer challenging Sections 2, 9, 12, 18 of the Constitution (101st Amendment) Act, 2016
The public interest asserted cannot be entertained since dealers registered under earlier VAT regime, now shifted to GST regime, by virtue of Constitution (101st Amendment) Act, 2016 cannot be said to be a marginalized section, who are incapable of agitating their rights before the courts of law.
Online Money Gaming Under GST: The “Goods” Conundrum!
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 76
Government constitutes State Benches of GST Appellate Tribunal with effect from 14-9-2023
On 14-9-2023, the Central Government, on recommendations of the Goods and Services Tax (‘GST’) Council, constitutes the State Benches of the Goods
[GST Council 50th Meeting] Uniform 28% GST levied on Casino, Race Course and Online Gaming
On 11-7-2023, the Goods and Services Tax (‘GST’) Council in its 50th Meeting recommended changing GST tax rates, discussed measures for facilitation
Explained| Why the Supreme Court directed GST Council to implement digital DIN system for communication between State Tax Officers and taxpayers
Supreme Court: In a significant case, the Division Bench of M.R. Shah* and B.V. Nagarathna, JJ., allowed the PIL filed
Levy of GST on the fees payable to SEBI
On 18-07-2022, SEBI has issued a circular for all the Market Infrastructure Institutions, Companies who have listed / are intending list their
Recommendations of GST Council regarding E-way Bill
In the 26th meeting held on March 10, 2018, the GST Council has recommended the introduction of e-way bill for inter-State movement