“Registration” in GST
Section 15 CGST Act 2017 — Value of Taxable Supply (Transaction Value and Inclusions)
Section 15 value of supply. Complete guide under GST law. Updated March 2026.
Sections 73-74 CGST — Demands, SCN, and Recovery (With vs Without Fraud)
Section 73 demand without fraud. Complete guide under GST law. Updated March 2026.
GST on Housekeeping Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Housekeeping Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Housekeeping Services — at...
Section 20 of IGST Act 2017 — Application of Provisions of the Central Goods and Services Tax Act
Section 20 of the IGST Act applies a wide range of CGST Act provisions — registration, input tax credit, returns, assessment, offences and more — to integrated tax mutatis mutandis, and provides that penalties under the IGST Act equal the sum of the CGST and SGST penalties.
GST Rate on Royal Enfield Classic 350 — the 350cc Test
The GST rate on a Royal Enfield Classic 350 turns on one test: motorcycles up to 350cc are at 18% under GST 2.0, and those above 350cc are on the 40% demerit list. This guide explains the boundary, why variant names mislead, and how to check.
Sections 22-30 CGST Act — GST Registration (Who, When, How, Cancellation)
GST registration. Complete guide under GST law. Updated March 2026.
Sections 122-138 CGST — Penalties, Prosecution, and Arrest Provisions
GST penalties. Complete guide under GST law. Updated March 2026.
GST Rate Chart 2025-26: Complete List of GST Rates on Goods & Services
Complete GST rate chart for FY 2025-26. GST rates on goods (0%, 5%, 12%, 18%, 28%) and services including latest changes. Covers food, pharma, electronics, construction, healthcare, education and more.
Section 130 Confiscation Cannot Be Invoked for Excess Stock
Excess stock found in a survey is a tax question, not a confiscation one. The Allahabad High Court said so, and the Supreme Court declined to disturb it.
GST Rate on Air Conditioner — 18% After GST 2.0
The GST rate on air conditioners is 18% after the GST 2.0 revision effective 22 September 2025, down from 28% plus compensation cess. This guide covers the change, installation as a composite supply, and when an AC carries input tax credit.
GST Rate on Bike — 18% to 350cc, 40% Above
The GST rate on bikes is 18% for motorcycles up to 350cc and 40% above 350cc, following GST 2.0 effective 22 September 2025. Engine capacity is the dividing line, and this guide explains how it works, what happened to compensation cess, and the credit position.
GST on Advertising Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Advertising Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Advertising Services — at a...
GST on Training Services: Rate, SAC Code & Applicability
What is the GST rate and SAC code for Training Services in India? This guide covers the rate, SAC code, applicability and input tax credit. GST on Training Services — at a glance...
Section 46 of CGST Act 2017 — Notice to Return Defaulters
Section 46 of the CGST Act empowers the proper officer to issue a notice in Form GSTR-3A to a registered person who fails to furnish a return, requiring the return to be filed within 15 days.
Section 17 CGST Act — Blocked ITC (The Complete List of Credits You Cannot Claim)
Section 17 blocked ITC. Complete guide under GST law. Updated March 2026.
GST Rate on Cement — 18% After GST 2.0
The GST rate on cement is 18% following the GST 2.0 rate revision effective 22 September 2025, down from 28% plus compensation cess. This guide covers what changed, the effect on construction contracts and transitional stock, and how input tax credit works.
ITC Denied for a Supplier's Default: The Bona Fide Purchaser Rulings
Section 16(2)(c) says credit is available only if the tax has actually been paid to the Government — and the buyer has no way of making that happen. Two rulings, one from the Supreme Court, address who bears that risk.
GST Rate on Laptop — 18% and How Credit Works
The GST rate on laptops and computers is 18%, the standard rate under the GST 2.0 two-rate structure. This guide covers accessories, bundled software, input tax credit for businesses and freelancers, and the rules on buying a laptop in another state.
Sections 54-58 CGST — GST Refund (Export, Inverted Duty, Excess Payment)
GST refund. Complete guide under GST law. Updated March 2026.
Section 16 of IGST Act 2017 — Zero Rated Supply
Section 16 of the IGST Act treats exports of goods and services and supplies to SEZ developers or units as zero-rated. Suppliers can either export under a LUT or bond without paying IGST and claim refund of unutilised ITC, or pay IGST and claim a refund of the tax paid.
Section 81 of CGST Act 2017 — Transfer of Property to Be Void in Certain Cases
Section 81 renders void any transfer of property made by a person during pending or expected proceedings with intent to defraud revenue, except bona fide transfers for value without notice.
Section 7 CGST Act 2017 — Scope of Supply (The Most Critical Provision in GST)
Section 7 CGST scope of supply. Complete guide under GST law. Updated March 2026.
Section 11 CGST Act 2017 — Power to Exempt from GST (Exemption Notifications)
Section 11 CGST exemption. Complete guide under GST law. Updated March 2026.
ITC and the Wrong GSTIN on a Supplier's Invoice
A supplier typed the Bombay GSTIN instead of the Delhi one. The department disallowed ₹5.65 crore of credit — and then admitted in court that no other entity had...