Kerala AAR: No Legal Restriction on Inter-State CGST/IGST Credit Transfer on Merger Issue: Whether a company in one state (Kerala) can legally transfer the unused closing balance of Central GST (CGST) and Integrated GST (IGST) Input Tax Credit (ITC) from the Electronic Credit Ledger (ECL) of a merged company in a different state (Haryana),… Read More »
GST Rate Cut Eases Discount Pressure for Truck Manufacturers Issue: To analyze the impact of the Goods and Services Tax (GST) rate rationalization on the pricing strategy of truck manufacturers, particularly regarding the need for aggressive discounts to attract buyers in the highly competitive commercial vehicle (CV) market. Facts: The GST rate on vehicles,… Read More »
GST Cuts Fuel ICE Surge, Leave EVs Trailing Issue: To analyze the market impact of the GST rate cuts on the automotive industry, noting the unexpected consequence that the reduction in tax for Internal Combustion Engine (ICE) vehicles significantly narrowed the price gap with Electric Vehicles (EVs), leading to a surge in ICE sales… Read More »
Chhattisgarh Launches UPI, Card Payments for GST Returns Issue: To simplify the process of making Goods and Services Tax (GST) payments, enhance transparency, and improve the ease of doing business for traders and businesses in Chhattisgarh by offering diverse digital payment methods. Facts: The Chhattisgarh government, led by Chief Minister Vishnu Deo Sai and… Read More »
Karnataka Panel Proposes Higher User Charges and Tax Reforms for Revenue Boost Issue: To address key financial challenges, particularly the low non-tax revenue and reliance on a few major tax sources, the Karnataka government’s committee recommended comprehensive reforms focused on maximizing non-tax collections and modernizing tax administration. Facts: The Resource Mobilization Committee (RMC), headed… Read More »
GDP and GST: Revenues Lag Pre-GST Levels Despite October Collections Issue: To examine the overall revenue buoyancy of the Goods and Services Tax (GST) seven years after its implementation, assessing if the aggregated GST-to-GDP ratio has reached the levels of the taxes it replaced, and analyzing the differential revenue performance across various states. Facts:… Read More »
Finance Bill 2026 to Carry Key GST Reforms for Automation and Liquidity Issue: To formalize the legislative framework for the “Next-Gen GST 2.0” structural and procedural reforms—specifically concerning fast-track registration and automated provisional refunds—by introducing necessary amendments to the GST law through the upcoming Finance Bill 2026. Facts: The GST Council and the government… Read More »
GST Council Unlikely to Address Insurance Agents’ Commission Cuts Issue: Insurance agents and distributors submitted representations seeking relief from the Goods and Services Tax (GST) Council regarding commission cuts implemented by private insurers. The cuts were made by insurers to offset their own financial loss resulting from the withdrawal of Input Tax Credit (ITC)… Read More »
Residential Leases for Exclusive Use are Exempt from GST Issue: Whether Goods and Services Tax (GST) is leviable on the renting or leasing of residential property when used exclusively for residential purposes, and consequently, whether GST and water charges should be included in the computation of lease rent for the purpose of assessing stamp… Read More »
IMPORTANT GST CASE LAWS 06.11.25 SECTION/RULE CASE LAW TITLE Brief Summary Citation Relevant Act Section 9 Link up Textiles (P.) Ltd., In re Made-to-order men’s pyjama sets (woven tops/bottoms, predominantly cotton) for export are classified as men’s nightwear under HSN 620721. Click Here CENTRAL GOODS AND SERVICES TAX ACT, 2017 Section 9 Link up… Read More »