Goods and Services Tax

Learn what is meant by Goods and Services Tax, GST definition, types of GST, GST rates and more GST news here at Business ...
Tax Guru

Place of Supply and Intermediary Services under GST

This article traces the dispute over taxing intermediary services under GST. The key takeaway is how policy reform, not courts, resolved structural ...
Tax Guru

Goods Transport Services Under GST: An In-Depth Guide to Taxation and Compliance

Clarifies when transport services qualify as GTA and how GST applies. The key takeaway is that issuing a consignment note determines tax ...
IEEE

Value Added Tax (VAT) and Goods and Services Tax (GST)

Value added tax (VAT) or goods and services tax (GST), also known as indirect taxes, are consumption taxes levied on any value that is added to a product. These are considered indirect taxes since the ...
Bar and BenchOpinion

From DVAT to GST: The vicarious disallowance of Input Tax Credit and its jurisprudential implications

Since the advent of the Goods and Services Tax regime, a recurrent and deeply contested issue has been that of denial of ...

Budget 2026: FPIs using brokers get GST exemption for brokerage services

Currently, the brokerage paid by foreign funds is considered ‘export services’ under GST rules. “Clause (b) of sub-section (8) of section 13 of the Integrated Goods and Services Tax Act, 2017 is being ...