India’s Central Excise Amendment Bill, 2025 raises tobacco taxes to replace GST compensation cess, protecting revenue and advancing public health goals.
Advance Rulings under GST (AAR) often mislead taxpayers into a false sense of security. Section 103 CGST Act clarifies that rulings bind only the applicant and jurisdictional officer, not third parties. Learn why relying blindly on AARs can backfire, key case laws like Sarkar Diesel and Kamlakshi Finance, and practical
The Madras High Court in R A and Co v. Additional Commissioner of Central Taxes (2025) ruled that GST show cause notices (SCNs) and assessment orders cannot club multiple financial years into one notice for composite assessment. Each year is a distinct “tax period” under Sections 73 and 74 of
Discover how the Supreme Court’s landmark judgment in Union of India v. Kamlakshi Finance Corporation Ltd. established the principle of judicial discipline in GST. Learn why this ruling is critical for GST disputes, taxpayer protection, and ensuring consistency in tax administration across India.
Government of India issues revised guidelines (18.09.2025) on MRP revision after GST revision. Newspaper ads waived, packaging relief till March 2026. Learn key compliance updates.
Learn Section 75 of CGST Act in detail. Understand GST tax determination, adjudication, penalties, hearings, timelines & recovery provisions for taxpayers.
Understand the key differences between Section 73 and Section 74 of CGST Act. Learn about penalties, limitation, fraud allegations, and SCN defence strategies.
The most pertinent questions in the minds of business persons right now are regarding the MRP Revision After GST Rate Cut. Explore how GST 2.0 impacts Maximum Retail Price (MRP) revisions in India. Learn about DoCA guidelines, Legal Metrology compliance, consumer rights, pharma and e-commerce pricing rules, and how businesses
India introduces GST 2.0 effective from September 22, 2025, simplifying the tax structure with four slabs 0%, 5%, 18%, and 40%. Essentials like food, healthcare, and education get cheaper, while luxury and sin goods face higher taxation. This article explains the new GST rates, what gets cheaper, what gets costlier,
Madras High Court in Tata Play Ltd. v. Union of India (2025) struck down GST notifications extending limitation under Section 73(10) of CGST Act via Section 168A, holding no valid force majeure existed. Landmark ruling curbs arbitrary GST time extensions, reinforces taxpayer rights, and affirms Supreme Court’s Article 142 supremacy.
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