The high growth rate of e-commerce in India has greatly changed business dealings, whereby the establishment of a strong tax system is necessary to control online trade. The purpose of introducing the Goods and Services Tax (GST) in 2017 was to bring the indirect taxation together and achieve transparency. Nonetheless,
The implementation of the Goods and Services Tax (GST) marks one of the most transformative fiscal reforms in India’s indirect taxation system. Introduced on 1 July 2017, GST replaced a complex network of central and state taxes, including Value Added Tax (VAT), excise duty, service tax, and various surcharges. The
J.P. Associates is pleased to announce the 3rd Edition of its Annual Article Writing Competition 2026, inviting law students across India to participate and demonstrate their legal research, analytical ability, and writing proficiency. Building upon the success of its previous editions, this year’s competition expands its scope to include submissions in
INTRODUCTION GST (Goods and Services Tax) is a tax system introduced in India on 1st July 2017. It is a value added tax system levied on goods & services. The GST is paid by consumers but transferred to the government by the businesses that are selling the goods & services.
Abstract The advent of the Goods and Services Tax (GST) regime in India was envisioned as a mechanism for simplified, technology-driven tax administration, yet it has inadvertently birthed complex procedural challenges. One particularly vexatious trend emerging in recent practice is the jurisdictional friction between the conclusions drawn during a statutory
INTRODUCTION India’s Parliament recently introduced the Central Excise Amendment Bill, 2025. This change updates the tax rules for tobacco and similar sin goods, like pan masala. It steps in as the GST compensation cess ends soon, keeping high taxes on these harmful products to protect government money and public health.
Imagine you are a small business owner operating a manufacturing facility. You don’t know if your product is subject to the 5% or 18% GST rate. So, you approach the Authority for Advance Ruling (AAR), like many law-abiding taxpayers, in the hopes of obtaining clarification and averting further disputes. According
Recently the Hon’ble Madras High Court in M/S R A and Co v. The Additional Commissioner of Central Taxes, W.P. No. 17239 of 2025 (decided on July 21, 2025), has once again reaffirmed the well settled principle that under the Goods and Services Tax (GST) framework. That a show cause notice or
When we talk about tax administration in India, one principle stands taller than most others: judicial discipline. It sounds technical, but in practice, it simply means that when a higher judicial or appellate authority has spoken, those lower in the hierarchy must listen and comply. Without this rule, there would
Introduction The Ministry of Consumer Affairs, Food & Public Distribution, Government of India, has issued a revised circular dated 18.09.2025, superseding its earlier MRP Revision circular dated 09.09.2025. These changes directly impact manufacturers, packers, importers, and retailers dealing with pre-packaged commodities in the wake of GST rate revisions. The revisions simplify compliance
As per the rules of the Bar Council of India, we are not permitted to solicit work and advertise. By clicking on the “I Agree” below, the user acknowledges the following:
The information provided on this website is solely available at user’s own request for informational purposes only and it should not be interpreted as soliciting or advertisement. We are not liable for any consequence of any action taken by the user relying on material/information provided under this website. In cases where the user has any legal issues, he/she in all cases must seek independent legal advice.