Goods and Services Tax
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AP HC Sets Aside GST Assessment Order Without DIN, Permits Fresh Assessment
Madras HC: No ITC on Purchase of DEPB Licences Under TNVAT Act
Karnataka HC Grants Interim Relief on ITC Denial Due to Supplier Default
Madras HC: Mutuality Bars Sales Tax on Goods Supplied to Society Members
AP HC Sets Aside Unsigned GST Assessment Order and Remands Fresh Adjudication
Gauhati HC Dismisses Challenge to Consolidated GST SCNs Across Financial Years
पापा… जीएसटी आखिर कब आसान होगा? एक बच्चे का सवाल
SC Affirms ITC Relief Despite Retrospective Supplier GST Cancellation
GST On Hotels And Restaurants In 2026 One Property, Multiple GST Rates
SC Allows Partial Input Tax Rebate on Sale of Exempt By-Products Under KVAT Act
Kerala HC Upholds Section 16(2)(c) & 16(4), Grants Relief on GST ITC Time Limit
Section 112(8) Pre-Deposit Inapplicable to Pre-01.10.2025 GST Penalty Appeal: GSTAT
Rajasthan HC Sets Aside GST Refund Rejection for Misapplying Inverted Duty Structure
Karnataka HC Sets Aside GST Refund Rejection for Ignoring Binding Judicial Precedents
Goods and Services Tax India
The Goods and Services Tax or better known as GST is a Value added Tax and is a comprehensive indirect tax which is levied on the manufacture, consumption, and sale of goods and services. The Goods and Services Tax in India would replace all the indirect taxes which are levied today on goods and services by the Central and the State governments. GST is intended to be comprehensive for most of the goods and services. Goods and Services Tax is a single indirect tax for the entire nation, which would make India a unified market. It is proposed to be a single tax on supply of goods and services, from a manufacturer to the end consumer. The credit of all the input taxes which are paid at each and every stage would be allowed in the following stages of value addition that makes GST basically a tax on value addition only at every stage. The end consumer would have to bear only the Goods and Service Tax which is charged by the final dealer within the supply chain, together with all the set-off benefits availed at previous stages.
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