CA NIKHIL JAIN (FCA, LLB, B.com (Hons), CS)

The 56th GST Council has approved an extensive rate-rationalisation aimed at lowering household outlays on essentials (food, medicines, personal care), reducing costs in health care, mobility and accommodation, and simplifying the rate structure into a citizen-facing “Simple Tax” of two principal slabs—5% (Merit) and 18% (Standard)—with a special de-merit rate of 40% for a narrow band of goods/services. Exemptions for individual life and individual health insurance have also been recommended. Most rate changes for goods and services take effect from 22 September 2025 , while a few sin/luxury segments remain at current levels until a later notified date. What changes, and why it matters to households 1) Food & kitchen basket NIL/Lowered rates on staples & packaged foods : UHT milk to NIL ; pre-packaged paneer (chhena) to NIL ; all Indian breads (roti/chapati, paratha, parotta, etc.) to NIL . A wide array of packaged items— namkeen, bhujia, sauces, pasta, instant noodles, ...

I. Case Overview Parties Involved: Petitioner: R.T. Infotech Respondents: Additional Commissioner Grade-2 & others Court: Allahabad High Court Judge: Hon’ble Justice Piyush Agrawal Subject Matter: Denial of Input Tax Credit (ITC) to the purchaser due to the seller’s failure to deposit GST II. Core Legal Issue Whether a bona fide purchaser, who has paid GST on valid tax invoices via banking channels (RTGS), can be denied ITC merely due to the supplier’s default in depositing such tax with the government. III. Factual Matrix R.T. Infotech, a registered dealer, purchased mobile recharge coupons from M/s Bharti Airtel Ltd. in FY 2017-18 against 7 valid tax invoices totalling ₹1,58,46,502 , with claimed ITC of ₹28,52,370. GST component (CGST + SGST = ₹14,26,185 each) was paid via RTGS . ASMT-10 notice was issued under Section 70; the petitioner responded with ASMT-11, asserting payment through banking channels. Despite the reply, a show ...

Introduction In a significant move aimed at balancing the ease of doing business with the imperative of curbing tax fraud, the Central Board of Indirect Taxes and Customs (CBIC), vide Instruction No. 03/2025-GST dated 17th April 2025 , has issued comprehensive guidelines governing the processing of Goods and Services Tax (GST) registration applications. The directive supersedes the earlier Instruction No. 03/2023-GST and seeks to harmonize field-level practices, minimize administrative discretion, and eliminate the unwarranted harassment of genuine applicants. This article delves into the key highlights, operational implications, and practical recommendations arising from the said instruction. Background and Context The CBIC has acknowledged growing concerns regarding inconsistent practices adopted by GST authorities while scrutinizing registration applications. Applicants have reported undue delays, arbitrary document requests, and unwarranted rejections—primarily stemming from the l...

The E-Way Bill (EWB) mechanism under the Goods and Services Tax (GST) regime plays a pivotal role in ensuring seamless and transparent movement of goods across India. However, non-compliance with EWB provisions can result in significant legal and financial consequences for taxpayers. This article outlines the statutory implications of non-adherence to EWB requirements under the GST framework, as derived from the relevant provisions of the Central Goods and Services Tax (CGST) Act, 2017 and the corresponding rules. 1. Detention, Seizure, and Release of Goods and Conveyances As per the GST law, if any person transports or stores goods in transit in contravention of the Act or the rules made thereunder—including non-compliance with EWB provisions—all such goods, along with the conveyance used for transportation and relevant documents, are liable for detention or seizure by the proper officer. In cases where the EWB or the accompanying invoice/delivery challan is missing, incomplete, ...

 1. Case Details Case Name: Tvl. Silver Cloud Estates Private Limited Vs State Tax Officer Court: Madras High Court Appeal Number: W.P. No. 543 of 2025 Date of Judgement: 09/01/2025 Relevant Assessment Year: 2018-19 2. Order Appealed Against The petitioner challenged the order dated 05.01.2024 passed by the State Tax Officer concerning discrepancies identified in the Goods and Services Tax (GST) returns for the assessment year 2018-19. The petitioner asserted that the proceedings were initiated without proper communication, as notices were uploaded only on the GST portal without being served personally or via registered post acknowledgment due (RPAD). 3. Key Issues The main issues identified in the petition are: Whether the uploading of notices solely on the GST portal without serving the notices personally or through RPAD constitutes valid service. Whether the petitioner should be afforded another opportunity to respond and rectify the identified discrepancies...

  AAAR Background: Appellant: M/s. Devendra Kantibhai Patel, engaged in providing consultancy services, including preparation and provision of plans, estimates, and Draft Tender Plans (DTP) for building works. Service Recipient: Roads and Buildings (R&B) Department, Government of Gujarat. Nature of Services: Claimed by the appellant as pure services (excluding Works Contract Services or composite supplies involving goods), purportedly related to functions entrusted to municipalities under Article 243W and Panchayats under Article 243G of the Constitution of India. Issues Raised for Advance Ruling: Whether the consultancy services provided qualify as activities related to Panchayats or Municipalities as per Articles 243G and 243W of the Indian Constitution. If affirmative, whether such services are eligible for exemption from GST under Sr. No. 3 of Notification No. 12/2017-CT(R), dated 28.06.2017. Original Decision by GAAR: Claim 1: The service provided is confi...

 1. Case Details Case Title: Lulu International Shopping Malls Pvt Ltd Vs Joint Commissioner Court: Kerala High Court Applicable Legislation: Central Goods and Services Tax Act, 2017 (CGST Act) Section Invoked: Section 73, Section 17(5)(d) of CGST Act Nature of Proceedings: Writ Petition challenging the determination of tax liability related to Input Tax Credit (ITC) on construction works contract. 2. Order Appealed Against The order challenged in the writ petition was issued by the Joint Commissioner, disallowing Lulu International Shopping Malls Pvt Ltd's claim of input tax credit (ITC) on works contract services utilized for constructing shopping malls. The respondent's order confirmed the demand notice under Section 73 of the CGST Act, asserting the ineligibility of the petitioner to avail ITC on construction-related services. 3. Key Issues The primary legal issues identified in this case include: Eligibility of Input Tax Credit (ITC) on construction servi...