India: Sales Taxes: VAT, GST

The Gauhati High Court has ruled on the scope and limitations of sealing powers under Section 67(4) of the CGST Act, clarifying when tax authorities can seal premises during search operations. The judgment addresses whether sealing can continue after search completion and examines what types of items qualify as goods liable to confiscation under GST law.

A comprehensive guide to GST refunds for exporters covering zero-rated supplies, ITC refunds, IGST, LUT/Bond, export of services, and GST compliance.

Supreme Court holds that, by virtue of omission of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (CGST Rules) (which restricted assessees availing benefit of certain duty exemption schemes on import of goods, from undertaking export on payment of IGST and claiming refund thereof), all pending proceedings shall stand concluded; observes that the rule resulted in unnecessary complications and its omission must not result in such complications being kept alive, insofar as the pending proceedings were concerned.

The Calcutta High Court has ruled on a critical distinction in GST proceedings regarding the timing requirements for demand orders under Section 73 of the CGST Act. When an order is digitally signed within the limitation period but uploaded to the portal after the statutory deadline, does this constitute a valid issuance or a procedural violation that invalidates the demand?

The Punjab & Haryana High Court has ruled on a critical procedural issue regarding the service of show cause notices and orders under the CGST Act, 2017. The judgment addresses whether uploading documents on the GST Common Portal constitutes valid service upon taxpayers and examines the complex navigation requirements that assessees face in accessing such notices.

The Supreme Court has clarified the service tax treatment of marketing and promotion expenditure incurred by a broadcaster on commercially exploiting acquired music and song video rights.

The Supreme Court has ruled on the classification of online gaming, fantasy sports, and casino activities under India's GST framework, determining whether these platforms constitute betting and gambling when players stake money on uncertain outcomes. This landmark decision addresses the constitutional validity of GST levy on actionable claims arising from such transactions and clarifies the legal treatment of contingent beneficial interests in movable property under the Transfer of Property Act, 1882.

One of the objectives in the implementation of Goods and Services Tax (‘GST’) was to eliminate the cascading effect of taxes and create a seamless flow of credit across the supply chain. The Input Tax Credit (‘ITC’) mechanism under the GST framework ensures that tax is levied only on the value added at each stage of a transaction, thereby reducing the overall tax burden on businesses and enhancing economic efficiency

The Supreme Court of India has dismissed the Revenue department's appeal against a Gujarat High Court ruling that held assignment of leasehold rights of industrial plots and buildings is not subject to GST. The High Court had determined that such transfers constitute immovable property transactions rather than taxable services, applying principles from the previous service tax regime to the current GST framework.