Author: admin_gst

Ex parte s.73 GST assessment set aside for failure of service and denial of hearing; fresh adjudication after valid service
Case-Laws
GST
The HC set aside the ex parte assessment order dated 21 February 2025 passed under s.73 of the GST Act against the petitioner, finding failure of service of statutory notices (GST ASMT-10/ASMT-11) and denial of opportunity to be heard contrary to principles of natural justice. The writ petition was disposed directing the relevant authority to serve the outstanding documents upon the petitioner within seven days and afford an opportunity to file replies/explanations; further proceedings under s.73 are to proceed thereafter in accordance with law. The order compels fresh adjudication only after valid service and compliance with hearing requirements.
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Goa CM chairs meeting with stakeholders; says GST reforms will boost ease of doing business
GST
Dated:- 24-9-2025
PTI
Panaji, Sep 23 (PTI) Goa Chief Minister Pramod Sawant on Tuesday chaired a meeting with stakeholders over the revised Goods and Services Tax (GST), and described the reforms as a significant step towards ensuring ease of doing business.
Representatives of the Goa Chamber of Commerce and Industry (GCCI), Travel and Tourism Association of Goa (TTAG), Goa State Industri

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Union minister Jitendra Singh visits Delhi's Azadpur market for shopkeepers' feedback on GST reforms
GST
Dated:- 23-9-2025
PTI
New Delhi, Sep 23 (PTI) Union minister Jitendra Singh met traders at the Azadpur market here on Tuesday to discuss with them the benefits of the next-generation GST reforms introduced by the government.
Accompanied by Delhi BJP president Virendra Sachdeva, the Union minister of state for science and technology also fixed stickers on the shops, encouraging the shopkeepers to promote locally-produced items under the “swadeshi” concept.
After meeting the traders, Singh told reporters that the recent Goods and Services Tax (GST) reforms introduced by the BJP-led government have provided “substantial relief

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J-K Cong accuses BJP of fleecing common man for 8 years through GST, claims credit for reforms
GST
Dated:- 23-9-2025
PTI
Jammu, Sep 23 (PTI) The Jammu and Kashmir Congress on Tuesday charged the BJP government at the Centre with fleecing the common man for eight long years by imposing different tax slabs of GST and credited its party with forcing the Narendra Modi dispensation to undertake reforms, albeit belatedly.
The Congress blamed the government for a very slow and defective assessment system regarding relief and restoration for rain and flood-affected people in the Jammu region, expressing concern over the delay in the announcement of comprehensive relief by the Centre.
“After fleecing people for eight years, the BJP g

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ess” tax regime imposed eight years ago, despite the Congress' reservations about multiple and confusing tax slabs.
“The Modi government changed one nation, one tax into one nation, nine taxes. It included tax slabs of 0 per cent, 5 per cent, 12 per cent, 18 per cent, 28 per cent and special rates of 0.25 per cent, 1.5 per cent, 3 per cent and 6 per cent.
“All essential items used by the poor and common people like dal, rice, pencils, notebooks, medicines and agricultural items were taxed, fleecing the common man,” he added.
He said these GST rates were anti-people and the Congress had demanded their review, but it took the BJP government eight years to do so. “The Congress had mentioned opposition to the Gabbar Singh Tax and promised

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flood-affected people, Bhalla termed the process very slow and the assessment system defective. He also expressed concern over the delay in the announcement of comprehensive relief by the Centre.
He expressed deep concern over paddy crops drying up due to the failure to restore power and irrigation in the border areas of Jammu, Samba and Kathua.
“The farmers are crying, but restoration work is nowhere despite several representations by the Congress and farmer bodies. There is no progress on KCC loan waivers and other relief measures sought by people and highlighted by the Congress repeatedly,” he added.
Bhalla alleged that the house damage assessment system is defective and faulty, as the patwari and lower revenue staff are making as

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GST cut to increase sales of light commercial vehicles by 30 pc during festivals: Ashok Leyland official
GST
Dated:- 23-9-2025
PTI
Indore, Sep 23 (PTI) Lower rates of Goods and Services Tax (GST) that took effect from Monday are expected to boost sales of light commercial vehicles (LCVs) by 25 to 30 per cent during the festival season between September and October, a senior official of Ashok Leyland said on Tuesday.
“The move to reduce GST rates is a historic tax reform of this century. We expect this to lead to a 25 to 30 per cent increase in LCV sales during the current festive season between September and October compared to the same period last year,” Viplav Shah, head of LCV business at the Hinduja Group's flagship firm,

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GST Reforms to Strengthen Hospitality, Transport and Cultural Sectors – Lower taxes to support tourists and craftsmen
GST
Dated:- 23-9-2025

Introduction
The Government has announced significant GST rationalization measures aimed at making India's tourism sector more affordable, enhancing public transport use, and supporting artisans and cultural industries. These reductions will strengthen the domestic tourism ecosystem, promote cultural heritage, and encourage investment in related sectors. Under the leadership of PM Modi, these reforms align with the vision of sustainable and inclusive growth, fostering job creation and investment in hospitality, transport, and traditional crafts, while also accelerating the post-pandemic re

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ng them more accessible for fleet operators, schools, corporates, tour providers, and state transport undertakings.
* Will help bring down ticket fares, especially in semi-urban and rural routes.
* Encourages a shift from private vehicles to shared/public transport, reducing congestion and pollution.
* Supports fleet expansion and modernization, improving comfort and safety standards in public transport.
From 2021 to 2024, Foreign Tourist Arrivals (FTAs) in India showed a significant increase from 15.27 lakh in 2021 to 99.52 lakh in 2024, indicating a robust recovery and growth in tourism post-pandemic. This surge reflects a strong revival in international travel and heightened interest in India as a tourist desti

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se India's rich cultural heritage, including traditional arts, monuments, and heritage sites, while actively supporting artisans and cultural institutions.
Expected Impact
* Tourism boost: Greater affordability in travel and accommodation will expand domestic and foreign tourist inflows.
* Job creation: Hospitality, transport, and artisan sectors will see expanded employment opportunities.
* Cultural preservation: Traditional Indian art forms will receive fresh economic viability.
* Sustainability: Promotes public transport usage, reducing emissions and easing traffic congestion.
Conclusion
These GST reductions reflect a strategic effort by the Government to boost India's tourism and cultural sectors by enhancing affordabilit

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GST Rate Rationalisation: How Tamil Nadu Will Benefit
GST
Dated:- 23-9-2025

Key Takeaways
* GST cuts to 5% or nil across textiles, handicrafts, coir, food and fisheries will lower consumer prices by 6-11%.
* Traditional sectors like Kanchipuram silk, Bhavani rugs, Swamimalai icons and Manapparai murukku to gain renewed competitiveness.
* Large industries in automobiles, renewable energy, electronics and defence to benefit from lower input costs.
* Around 10 lakh jobs in Tiruppur knitwear, 22 lakh in automobiles, and 10.5 lakh fisherfolk to see direct impact.
Introduction
The GST Council has recently reduced tax rates across a wide range of products. These changes will bring direct benefits to Tamil Nadu, a state that combines traditional handloom and handicrafts with strong industrial clusters and modern sectors such as automobiles, electronics, renewable energy, and defence.
With lower GST rates, consu

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reduced from 12% to 5% on low-value apparel, embroidery and accessories, costs are expected to fall by 6-11%. This helps MSMEs improve their margins, makes exports to the US and Europe more competitive, and ensures that India retains its edge in global knitwear markets.
Kanchipuram Silk: The sector supports thousands of family weavers and over 14,000 silk farmers, many of whom are already engaged in expanding sericulture in the State. Kanchipuram saris, which enjoy GI-tag status, are world-renowned for their durability and lustrous finish. The industry depends heavily on zari, sourced from Surat and the Tamil Nadu Zari Factory. A reduction in GST on zari from 12% to 5% will cut raw material costs by around 7%, bringing down the final price of a sari by 2-4%.
Other Handloom Products: Bhavani Jamakkalam rugs (Erode) and Madurai Sungudi sarees, both GI-tagged, will also become about 6% cheaper. These crafts

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wakarma artisan families through small workshops and seasonal demand. With GST reduced from 12% to 5%, finished pieces will be about 6% cheaper, making accessories for Bharatanatyam, weddings, and diaspora markets more affordable.
Brass, Stone and Wood Crafts: Artisans in Thanjavur, Kumbakonam and Mamallapuram produce brass idols, Tanjore paintings, wood statues and stone carvings. A 6-7% price drop will help in tourist sales, and e-commerce platforms, expanding their reach to both domestic and global buyers.
Traditional Dolls and Toys: Produced in Thanjavur, Salem and Kancheepuram, these handmade toys often peak in demand during festivals. With GST reduced to 5%, they gain better competitiveness against imported plastic toys, ensuring continued support for small artisan families.
Coir Industry
Pollachi, Kangeyam and Cuddalore are major coir belts in Tamil Nadu. This sector, which is highly labour-intensive, is domina

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of milk daily from about 5 lakh farmers. Lower GST on dairy products strengthens this cooperative network, anchors rural incomes, and ensures that consumers benefit from lower retail prices.
Manapparai Murukku: This GI-tagged snack from Tiruchirappalli, made by around 500 units employing 2,000-3,000 workers, will now be about 6% cheaper. This will help small processors compete with large branded snacks and also tap diaspora markets in the Gulf and elsewhere.
Fisheries
Tamil Nadu has a marine fisherfolk population of 10.48 lakh spread across 14 coastal districts. With strong domestic demand and exports worth Rs.6,957 crore in 2022-23, the sector is vital to the State's economy. With GST on processed fish and seafood reduced from 12% to 5%, products will be 6-7% cheaper. This supports small processors, many of whom employ women in cleaning and packaging, as well as exporters targeting the USA, Europe

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to 5% on sprinklers and hand pumps, prices of equipment will fall by 6-8%. This will help small and marginal farmers adopt modern irrigation systems, improving farm productivity.
Automobiles: In 2023, Tamil Nadu accounted for 40% of India's EV production and employed 22 lakh people in its auto sector. With GST on vehicles and parts reduced from 28% to 18%, the effective tax load will be lower by about 8%. This will make automobiles more affordable for domestic buyers and improve cost competitiveness for manufacturers and exporters.
Renewable Energy: The State has a renewable energy capacity of 34,700 MW, more than half of its total energy mix. This includes 10,500 MW of wind and 7,360 MW of solar. With GST on renewable devices and parts cut from 12% to 5%, project costs will be reduced by 6-7%, improving economics for developers and supporting Tamil Nadu's green energy targets.
Electronics and Emerging Sectors
Electr

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Chennai), Coimbatore, Trichy and Salem. The State is home to several PSUs, including DRDO labs, HAL units, the Heavy Vehicles Factory, Combat Vehicles Research and Development Establishment (CVRDE), Engine Factory Avadi, and Ordnance Factory Trichy. Together, these units, along with a growing network of MSMEs, make Tamil Nadu a critical contributor to India's defence preparedness.
Military Hardware: Missiles, transport aircraft and simulators now attract 0% GST, reducing costs by 18-28%. This strengthens domestic production and supports Atmanirbhar Bharat.
Walkie-Talkies and Radios: With tax reduced from 12% to 5%, defence and police communication equipment will be more affordable.
Testing Equipment and Spares: The 18%→0% GST cut improves budgets for maintenance and R&D, helping defence PSUs and MSMEs lower costs in servicing and precision toolmaking.
Rail Coach Manufacturing: The Integral Coach Factory

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Cong free to take credit for GST reforms if they feel people are happy: BJP
GST
Dated:- 23-9-2025
PTI
New Delhi, Sep 23 (PTI) The BJP on Tuesday said the latest GST reforms have provided much relief to the people with a reduction in prices of commodities, and took potshots at the Congress over its criticism, saying the opposition party keeps raising demands because it knows only Prime Minister Narendra Modi can fulfil them if they are in public interest.
On the Congress accusing the prime minister of taking credit for the GST rate cuts for the decision taken by the GST Council comprising states, BJP MP and national spokesperson Sambit Patra said the opposition party is free to credit for it by putting up banners and hoardings

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r 75 years” when it was in power and did nothing to “streamline” the system to provide relief to the people during its rule.
“It could not bring 'one nation, one tax' (regime). The GST could become a reality only after the BJP came to the helm,” he said.
“The Congress also demands from us. It demanded strict action after Pahalgam (terror attack)… They know that only this government will take strict actionÂ… They can keep demanding. We do not have any objection. Modi ji will fulfil all their demands that are in peopleÂ’s interest,” Patra added.
Asked about the Congress accusing Prime Minister Modi of taking “sole ownership” of the latest GST reforms, Patra responded, “They also want to take credit (for GST reforms)? They can take it. W

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Cong free to take credit for GST reforms if they feel people are happy: BJP
GST
Dated:- 23-9-2025
PTI
New Delhi, Sep 23 (PTI) The BJP on Tuesday said the latest GST reforms have provided much relief to the people with a reduction in prices of commodities, and took potshots at the Congress over its criticism, saying the opposition party keeps raising demands because it knows only Prime Minister Narendra Modi can fulfil them if they are in public interest.
On the Congress accusing the prime minister of taking credit for the GST rate cuts for the decision taken by the GST Council comprising states, BJP MP and national spokesperson Sambit Patra said the opposition party is free to credit for it by putting up banners and hoardings

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r 75 years” when it was in power and did nothing to “streamline” the system to provide relief to the people during its rule.
“It could not bring 'one nation, one tax' (regime). The GST could become a reality only after the BJP came to the helm,” he said.
“The Congress also demands from us. It demanded strict action after Pahalgam (terror attack)… They know that only this government will take strict actionÂ… They can keep demanding. We do not have any objection. Modi ji will fulfil all their demands that are in peopleÂ’s interest,” Patra added.
Asked about the Congress accusing Prime Minister Modi of taking “sole ownership” of the latest GST reforms, Patra responded, “They also want to take credit (for GST reforms)? They can take it. W

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Cong free to take credit for GST reforms if they feel people are happy: BJP
GST
Dated:- 23-9-2025
PTI
New Delhi, Sep 23 (PTI) The BJP on Tuesday said the latest GST reforms have provided much relief to the people with a reduction in prices of commodities, and took potshots at the Congress over its criticism, saying the opposition party keeps raising demands because it knows only Prime Minister Narendra Modi can fulfil them if they are in public interest.
On the Congress accusing the prime minister of taking credit for the GST rate cuts for the decision taken by the GST Council comprising states, BJP MP and national spokesperson Sambit Patra said the opposition party is free to credit for it by putting up banners and hoardings

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r 75 years” when it was in power and did nothing to “streamline” the system to provide relief to the people during its rule.
“It could not bring 'one nation, one tax' (regime). The GST could become a reality only after the BJP came to the helm,” he said.
“The Congress also demands from us. It demanded strict action after Pahalgam (terror attack)… They know that only this government will take strict actionÂ… They can keep demanding. We do not have any objection. Modi ji will fulfil all their demands that are in peopleÂ’s interest,” Patra added.
Asked about the Congress accusing Prime Minister Modi of taking “sole ownership” of the latest GST reforms, Patra responded, “They also want to take credit (for GST reforms)? They can take it. W

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Cong free to take credit for GST reforms if they feel people are happy: BJP
GST
Dated:- 23-9-2025
PTI
New Delhi, Sep 23 (PTI) The BJP on Tuesday said the latest GST reforms have provided much relief to the people with a reduction in prices of commodities, and took potshots at the Congress over its criticism, saying the opposition party keeps raising demands because it knows only Prime Minister Narendra Modi can fulfil them if they are in public interest.
On the Congress accusing the prime minister of taking credit for the GST rate cuts for the decision taken by the GST Council comprising states, BJP MP and national spokesperson Sambit Patra said the opposition party is free to credit for it by putting up banners and hoardings

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r 75 years” when it was in power and did nothing to “streamline” the system to provide relief to the people during its rule.
“It could not bring 'one nation, one tax' (regime). The GST could become a reality only after the BJP came to the helm,” he said.
“The Congress also demands from us. It demanded strict action after Pahalgam (terror attack)… They know that only this government will take strict actionÂ… They can keep demanding. We do not have any objection. Modi ji will fulfil all their demands that are in peopleÂ’s interest,” Patra added.
Asked about the Congress accusing Prime Minister Modi of taking “sole ownership” of the latest GST reforms, Patra responded, “They also want to take credit (for GST reforms)? They can take it. W

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Cong free to take credit for GST reforms if they feel people are happy: BJP
GST
Dated:- 23-9-2025
PTI
New Delhi, Sep 23 (PTI) The BJP on Tuesday said the latest GST reforms have provided much relief to the people with a reduction in prices of commodities, and took potshots at the Congress over its criticism, saying the opposition party keeps raising demands because it knows only Prime Minister Narendra Modi can fulfil them if they are in public interest.
On the Congress accusing the prime minister of taking credit for the GST rate cuts for the decision taken by the GST Council comprising states, BJP MP and national spokesperson Sambit Patra said the opposition party is free to credit for it by putting up banners and hoardings

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r 75 years” when it was in power and did nothing to “streamline” the system to provide relief to the people during its rule.
“It could not bring 'one nation, one tax' (regime). The GST could become a reality only after the BJP came to the helm,” he said.
“The Congress also demands from us. It demanded strict action after Pahalgam (terror attack)… They know that only this government will take strict actionÂ… They can keep demanding. We do not have any objection. Modi ji will fulfil all their demands that are in peopleÂ’s interest,” Patra added.
Asked about the Congress accusing Prime Minister Modi of taking “sole ownership” of the latest GST reforms, Patra responded, “They also want to take credit (for GST reforms)? They can take it. W

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Implications of GST cuts unfold as industries anticipate stronger demand and greater cost efficiency
GST
Dated:- 23-9-2025
PTI
The move is widely seen as lowering the expenses for consumers and supporting business expansion across diverse sectors New Delhi, 23rd September 2025: The GST Council's action in slashing rates across a broad category of items has positively struck a chord among businesses and consumers alike. The reform is being seen as a move which lowers the cost for households as well as enables firms to scale up their operations. By shifting many items to the 5% and 18% slabs, the government has streamlined the indirect tax regime while reducing the cost of a variety of products from packaged foods and medicines to IT equipment and renewable energy gear.
Industry observers note that the GST rationalization will likely underpin a higher consumption cycle. Reduced prices provide consumers with more purchasing power and lower input costs enable businesses to ge

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ports goods—from 12% to 5%—will help bring down the cost of equipment, promoting greater student uptake of sports, fitness, and co-curricular activities. In the long term, these changes will enhance the overall learning ecosystem and equip students better for an interactive, rapidly changing world.” Early learning providers highlight that systemic tax relief will indirectly strengthen foundational education. The recent GST reform, which exempts indispensable school stationery such as notebooks, pencils, erasers, crayons, sharpeners, maps and globes from tax and lowers GST on geometry and colour boxes from 12% to 5%, is a positive move for early childhood education. These reforms immediately reduce the burden on families, making it easier for more young learners to access early learning. Ms. Sneha Rathor Khandelwal, CEO, Sanfort Group of Schools said, “GST simplification is a long-term facilitator of early education. As businesses and families benefit from systemic tax relief, the educa

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eduction in GST on solar and related equipment will make clean energy options much cheaper for both households and enterprises, accelerating India’s switch to renewable energy.” Reinforcing this, Mr. Vinod Sharma, Director, Joint Solar added that the measures will boost competitiveness. “Rationalising GST slabs for solar equipment—especially modules, inverters and batteries—will boost cost competitiveness, increase domestic installations and promote Make-in-India initiatives.” Healthcare providers see the reforms as directly benefiting patients and hospitals alike. Dr. Richa Rai, CEO, Heritage Hospitals said, “Reducing GST on 33 life-saving medicines and diagnostic kits to 0% and exempting individual health insurance in totality is a milestone in public healthcare. These moves enhance access and affordability directly, especially for middle and lower-income groups. Now hospitals will be able to plough savings into infrastructure and innovation—making cutting-edge care more inclusive an

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lieve affordable tools will fuel training. Dr. Shaikh Juned Saoud, Registrar & Off. President, Bhartiya Skill Development University (BSDU) said, “Reducing GST to 5% on digital tools and learning devices and 0% on rudimentary learning material sets the stage for cheaper, technology-enabled skilling. Institutions can now offer quality, industry-relevant courses in areas such as renewable energy, logistics and IT, creating a future-ready workforce.” Echoing similar sentiments, Ms. Poonam Sharma, Chairperson at Accurate Institute of Management said, “The recent GST rate changes are a welcome move that will bring relief to higher education as well. For institutions like us, the exemption on R&D grants and reduced taxation on educational materials will allow for an even greater emphasis on academic excellence. These reforms mark the beginning of efforts to facilitate quality education and nurture future leadership.” The GST reforms are being seen as a shift that touches almost every sector

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Implications of GST cuts unfold as industries anticipate stronger demand and greater cost efficiency
GST
Dated:- 23-9-2025
PTI
The move is widely seen as lowering the expenses for consumers and supporting business expansion across diverse sectors New Delhi, 23rd September 2025: The GST Council's action in slashing rates across a broad category of items has positively struck a chord among businesses and consumers alike. The reform is being seen as a move which lowers the cost for households as well as enables firms to scale up their operations. By shifting many items to the 5% and 18% slabs, the government has streamlined the indirect tax regime while reducing the cost of a variety of products from packaged foods and medicines to IT equipment and renewable energy gear.
Industry observers note that the GST rationalization will likely underpin a higher consumption cycle. Reduced prices provide consumers with more purchasing power and lower input costs enable businesses to ge

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Plain text (Extract) only
For full text:-Visit the Source

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ports goods—from 12% to 5%—will help bring down the cost of equipment, promoting greater student uptake of sports, fitness, and co-curricular activities. In the long term, these changes will enhance the overall learning ecosystem and equip students better for an interactive, rapidly changing world.” Early learning providers highlight that systemic tax relief will indirectly strengthen foundational education. The recent GST reform, which exempts indispensable school stationery such as notebooks, pencils, erasers, crayons, sharpeners, maps and globes from tax and lowers GST on geometry and colour boxes from 12% to 5%, is a positive move for early childhood education. These reforms immediately reduce the burden on families, making it easier for more young learners to access early learning. Ms. Sneha Rathor Khandelwal, CEO, Sanfort Group of Schools said, “GST simplification is a long-term facilitator of early education. As businesses and families benefit from systemic tax relief, the educa

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Plain text (Extract) only
For full text:-Visit the Source

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eduction in GST on solar and related equipment will make clean energy options much cheaper for both households and enterprises, accelerating India’s switch to renewable energy.” Reinforcing this, Mr. Vinod Sharma, Director, Joint Solar added that the measures will boost competitiveness. “Rationalising GST slabs for solar equipment—especially modules, inverters and batteries—will boost cost competitiveness, increase domestic installations and promote Make-in-India initiatives.” Healthcare providers see the reforms as directly benefiting patients and hospitals alike. Dr. Richa Rai, CEO, Heritage Hospitals said, “Reducing GST on 33 life-saving medicines and diagnostic kits to 0% and exempting individual health insurance in totality is a milestone in public healthcare. These moves enhance access and affordability directly, especially for middle and lower-income groups. Now hospitals will be able to plough savings into infrastructure and innovation—making cutting-edge care more inclusive an

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Plain text (Extract) only
For full text:-Visit the Source

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lieve affordable tools will fuel training. Dr. Shaikh Juned Saoud, Registrar & Off. President, Bhartiya Skill Development University (BSDU) said, “Reducing GST to 5% on digital tools and learning devices and 0% on rudimentary learning material sets the stage for cheaper, technology-enabled skilling. Institutions can now offer quality, industry-relevant courses in areas such as renewable energy, logistics and IT, creating a future-ready workforce.” Echoing similar sentiments, Ms. Poonam Sharma, Chairperson at Accurate Institute of Management said, “The recent GST rate changes are a welcome move that will bring relief to higher education as well. For institutions like us, the exemption on R&D grants and reduced taxation on educational materials will allow for an even greater emphasis on academic excellence. These reforms mark the beginning of efforts to facilitate quality education and nurture future leadership.” The GST reforms are being seen as a shift that touches almost every sector

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Implications of GST cuts unfold as industries anticipate stronger demand and greater cost efficiency
GST
Dated:- 23-9-2025
PTI
The move is widely seen as lowering the expenses for consumers and supporting business expansion across diverse sectors New Delhi, 23rd September 2025: The GST Council's action in slashing rates across a broad category of items has positively struck a chord among businesses and consumers alike. The reform is being seen as a move which lowers the cost for households as well as enables firms to scale up their operations. By shifting many items to the 5% and 18% slabs, the government has streamlined the indirect tax regime while reducing the cost of a variety of products from packaged foods and medicines to IT equipment and renewable energy gear.
Industry observers note that the GST rationalization will likely underpin a higher consumption cycle. Reduced prices provide consumers with more purchasing power and lower input costs enable businesses to ge

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ports goods—from 12% to 5%—will help bring down the cost of equipment, promoting greater student uptake of sports, fitness, and co-curricular activities. In the long term, these changes will enhance the overall learning ecosystem and equip students better for an interactive, rapidly changing world.” Early learning providers highlight that systemic tax relief will indirectly strengthen foundational education. The recent GST reform, which exempts indispensable school stationery such as notebooks, pencils, erasers, crayons, sharpeners, maps and globes from tax and lowers GST on geometry and colour boxes from 12% to 5%, is a positive move for early childhood education. These reforms immediately reduce the burden on families, making it easier for more young learners to access early learning. Ms. Sneha Rathor Khandelwal, CEO, Sanfort Group of Schools said, “GST simplification is a long-term facilitator of early education. As businesses and families benefit from systemic tax relief, the educa

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eduction in GST on solar and related equipment will make clean energy options much cheaper for both households and enterprises, accelerating India’s switch to renewable energy.” Reinforcing this, Mr. Vinod Sharma, Director, Joint Solar added that the measures will boost competitiveness. “Rationalising GST slabs for solar equipment—especially modules, inverters and batteries—will boost cost competitiveness, increase domestic installations and promote Make-in-India initiatives.” Healthcare providers see the reforms as directly benefiting patients and hospitals alike. Dr. Richa Rai, CEO, Heritage Hospitals said, “Reducing GST on 33 life-saving medicines and diagnostic kits to 0% and exempting individual health insurance in totality is a milestone in public healthcare. These moves enhance access and affordability directly, especially for middle and lower-income groups. Now hospitals will be able to plough savings into infrastructure and innovation—making cutting-edge care more inclusive an

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lieve affordable tools will fuel training. Dr. Shaikh Juned Saoud, Registrar & Off. President, Bhartiya Skill Development University (BSDU) said, “Reducing GST to 5% on digital tools and learning devices and 0% on rudimentary learning material sets the stage for cheaper, technology-enabled skilling. Institutions can now offer quality, industry-relevant courses in areas such as renewable energy, logistics and IT, creating a future-ready workforce.” Echoing similar sentiments, Ms. Poonam Sharma, Chairperson at Accurate Institute of Management said, “The recent GST rate changes are a welcome move that will bring relief to higher education as well. For institutions like us, the exemption on R&D grants and reduced taxation on educational materials will allow for an even greater emphasis on academic excellence. These reforms mark the beginning of efforts to facilitate quality education and nurture future leadership.” The GST reforms are being seen as a shift that touches almost every sector

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Implications of GST cuts unfold as industries anticipate stronger demand and greater cost efficiency
GST
Dated:- 23-9-2025
PTI
The move is widely seen as lowering the expenses for consumers and supporting business expansion across diverse sectors New Delhi, 23rd September 2025: The GST Council's action in slashing rates across a broad category of items has positively struck a chord among businesses and consumers alike. The reform is being seen as a move which lowers the cost for households as well as enables firms to scale up their operations. By shifting many items to the 5% and 18% slabs, the government has streamlined the indirect tax regime while reducing the cost of a variety of products from packaged foods and medicines to IT equipment and renewable energy gear.
Industry observers note that the GST rationalization will likely underpin a higher consumption cycle. Reduced prices provide consumers with more purchasing power and lower input costs enable businesses to ge

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ports goods—from 12% to 5%—will help bring down the cost of equipment, promoting greater student uptake of sports, fitness, and co-curricular activities. In the long term, these changes will enhance the overall learning ecosystem and equip students better for an interactive, rapidly changing world.” Early learning providers highlight that systemic tax relief will indirectly strengthen foundational education. The recent GST reform, which exempts indispensable school stationery such as notebooks, pencils, erasers, crayons, sharpeners, maps and globes from tax and lowers GST on geometry and colour boxes from 12% to 5%, is a positive move for early childhood education. These reforms immediately reduce the burden on families, making it easier for more young learners to access early learning. Ms. Sneha Rathor Khandelwal, CEO, Sanfort Group of Schools said, “GST simplification is a long-term facilitator of early education. As businesses and families benefit from systemic tax relief, the educa

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eduction in GST on solar and related equipment will make clean energy options much cheaper for both households and enterprises, accelerating India’s switch to renewable energy.” Reinforcing this, Mr. Vinod Sharma, Director, Joint Solar added that the measures will boost competitiveness. “Rationalising GST slabs for solar equipment—especially modules, inverters and batteries—will boost cost competitiveness, increase domestic installations and promote Make-in-India initiatives.” Healthcare providers see the reforms as directly benefiting patients and hospitals alike. Dr. Richa Rai, CEO, Heritage Hospitals said, “Reducing GST on 33 life-saving medicines and diagnostic kits to 0% and exempting individual health insurance in totality is a milestone in public healthcare. These moves enhance access and affordability directly, especially for middle and lower-income groups. Now hospitals will be able to plough savings into infrastructure and innovation—making cutting-edge care more inclusive an

= = = = = = = =

Plain text (Extract) only
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lieve affordable tools will fuel training. Dr. Shaikh Juned Saoud, Registrar & Off. President, Bhartiya Skill Development University (BSDU) said, “Reducing GST to 5% on digital tools and learning devices and 0% on rudimentary learning material sets the stage for cheaper, technology-enabled skilling. Institutions can now offer quality, industry-relevant courses in areas such as renewable energy, logistics and IT, creating a future-ready workforce.” Echoing similar sentiments, Ms. Poonam Sharma, Chairperson at Accurate Institute of Management said, “The recent GST rate changes are a welcome move that will bring relief to higher education as well. For institutions like us, the exemption on R&D grants and reduced taxation on educational materials will allow for an even greater emphasis on academic excellence. These reforms mark the beginning of efforts to facilitate quality education and nurture future leadership.” The GST reforms are being seen as a shift that touches almost every sector

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Implications of GST cuts unfold as industries anticipate stronger demand and greater cost efficiency
GST
Dated:- 23-9-2025
PTI
The move is widely seen as lowering the expenses for consumers and supporting business expansion across diverse sectors New Delhi, 23rd September 2025: The GST Council's action in slashing rates across a broad category of items has positively struck a chord among businesses and consumers alike. The reform is being seen as a move which lowers the cost for households as well as enables firms to scale up their operations. By shifting many items to the 5% and 18% slabs, the government has streamlined the indirect tax regime while reducing the cost of a variety of products from packaged foods and medicines to IT equipment and renewable energy gear.
Industry observers note that the GST rationalization will likely underpin a higher consumption cycle. Reduced prices provide consumers with more purchasing power and lower input costs enable businesses to ge

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ports goods—from 12% to 5%—will help bring down the cost of equipment, promoting greater student uptake of sports, fitness, and co-curricular activities. In the long term, these changes will enhance the overall learning ecosystem and equip students better for an interactive, rapidly changing world.” Early learning providers highlight that systemic tax relief will indirectly strengthen foundational education. The recent GST reform, which exempts indispensable school stationery such as notebooks, pencils, erasers, crayons, sharpeners, maps and globes from tax and lowers GST on geometry and colour boxes from 12% to 5%, is a positive move for early childhood education. These reforms immediately reduce the burden on families, making it easier for more young learners to access early learning. Ms. Sneha Rathor Khandelwal, CEO, Sanfort Group of Schools said, “GST simplification is a long-term facilitator of early education. As businesses and families benefit from systemic tax relief, the educa

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Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eduction in GST on solar and related equipment will make clean energy options much cheaper for both households and enterprises, accelerating India’s switch to renewable energy.” Reinforcing this, Mr. Vinod Sharma, Director, Joint Solar added that the measures will boost competitiveness. “Rationalising GST slabs for solar equipment—especially modules, inverters and batteries—will boost cost competitiveness, increase domestic installations and promote Make-in-India initiatives.” Healthcare providers see the reforms as directly benefiting patients and hospitals alike. Dr. Richa Rai, CEO, Heritage Hospitals said, “Reducing GST on 33 life-saving medicines and diagnostic kits to 0% and exempting individual health insurance in totality is a milestone in public healthcare. These moves enhance access and affordability directly, especially for middle and lower-income groups. Now hospitals will be able to plough savings into infrastructure and innovation—making cutting-edge care more inclusive an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lieve affordable tools will fuel training. Dr. Shaikh Juned Saoud, Registrar & Off. President, Bhartiya Skill Development University (BSDU) said, “Reducing GST to 5% on digital tools and learning devices and 0% on rudimentary learning material sets the stage for cheaper, technology-enabled skilling. Institutions can now offer quality, industry-relevant courses in areas such as renewable energy, logistics and IT, creating a future-ready workforce.” Echoing similar sentiments, Ms. Poonam Sharma, Chairperson at Accurate Institute of Management said, “The recent GST rate changes are a welcome move that will bring relief to higher education as well. For institutions like us, the exemption on R&D grants and reduced taxation on educational materials will allow for an even greater emphasis on academic excellence. These reforms mark the beginning of efforts to facilitate quality education and nurture future leadership.” The GST reforms are being seen as a shift that touches almost every sector

= = = = = = = =

Plain text (Extract) only
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= = = = = = = =

Implications of GST cuts unfold as industries anticipate stronger demand and greater cost efficiency
GST
Dated:- 23-9-2025
PTI
The move is widely seen as lowering the expenses for consumers and supporting business expansion across diverse sectors New Delhi, 23rd September 2025: The GST Council's action in slashing rates across a broad category of items has positively struck a chord among businesses and consumers alike. The reform is being seen as a move which lowers the cost for households as well as enables firms to scale up their operations. By shifting many items to the 5% and 18% slabs, the government has streamlined the indirect tax regime while reducing the cost of a variety of products from packaged foods and medicines to IT equipment and renewable energy gear.
Industry observers note that the GST rationalization will likely underpin a higher consumption cycle. Reduced prices provide consumers with more purchasing power and lower input costs enable businesses to ge

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ports goods—from 12% to 5%—will help bring down the cost of equipment, promoting greater student uptake of sports, fitness, and co-curricular activities. In the long term, these changes will enhance the overall learning ecosystem and equip students better for an interactive, rapidly changing world.” Early learning providers highlight that systemic tax relief will indirectly strengthen foundational education. The recent GST reform, which exempts indispensable school stationery such as notebooks, pencils, erasers, crayons, sharpeners, maps and globes from tax and lowers GST on geometry and colour boxes from 12% to 5%, is a positive move for early childhood education. These reforms immediately reduce the burden on families, making it easier for more young learners to access early learning. Ms. Sneha Rathor Khandelwal, CEO, Sanfort Group of Schools said, “GST simplification is a long-term facilitator of early education. As businesses and families benefit from systemic tax relief, the educa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

eduction in GST on solar and related equipment will make clean energy options much cheaper for both households and enterprises, accelerating India’s switch to renewable energy.” Reinforcing this, Mr. Vinod Sharma, Director, Joint Solar added that the measures will boost competitiveness. “Rationalising GST slabs for solar equipment—especially modules, inverters and batteries—will boost cost competitiveness, increase domestic installations and promote Make-in-India initiatives.” Healthcare providers see the reforms as directly benefiting patients and hospitals alike. Dr. Richa Rai, CEO, Heritage Hospitals said, “Reducing GST on 33 life-saving medicines and diagnostic kits to 0% and exempting individual health insurance in totality is a milestone in public healthcare. These moves enhance access and affordability directly, especially for middle and lower-income groups. Now hospitals will be able to plough savings into infrastructure and innovation—making cutting-edge care more inclusive an

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lieve affordable tools will fuel training. Dr. Shaikh Juned Saoud, Registrar & Off. President, Bhartiya Skill Development University (BSDU) said, “Reducing GST to 5% on digital tools and learning devices and 0% on rudimentary learning material sets the stage for cheaper, technology-enabled skilling. Institutions can now offer quality, industry-relevant courses in areas such as renewable energy, logistics and IT, creating a future-ready workforce.” Echoing similar sentiments, Ms. Poonam Sharma, Chairperson at Accurate Institute of Management said, “The recent GST rate changes are a welcome move that will bring relief to higher education as well. For institutions like us, the exemption on R&D grants and reduced taxation on educational materials will allow for an even greater emphasis on academic excellence. These reforms mark the beginning of efforts to facilitate quality education and nurture future leadership.” The GST reforms are being seen as a shift that touches almost every sector

= = = = = = = =

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GST reform in Coal Sector – A Transformative Step Towards Aatm Nirbharta in Coal.
GST
Dated:- 23-9-2025

The Ministry of Coal has welcomed the landmark decisions taken at the 56th meeting of the GST Council held in New Delhi, which have brought significant changes to the taxation structure of the coal sector. These reforms mark a transformative step towards AatmNirbharta in Coal and represent a balanced approach that benefits both coal producers and consumers alike.
Key Decisions of the 56th GST Council Meeting
* Removal of GST Compensation Cess: The Council has eliminated the Rs.400 per tonne Compensation Cess previously levied on coal.
* Increase in GST Rate on Coal: The GST rate on coal has been raised from 5% to 18%.
T

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emoved, tax incidence across all categories has now been aligned to a uniform 39.81%.
The boost to Aatmanirbhar Bharat and import substitution is evident as the removal of the cess levels the playing field, eliminating the earlier scenario where the flat rate of GST Compensation Cess at Rs.400 per tonne resulted in the landing cost of high gross calorific value imported coal was lower than that of Indian low-grade coal. This reform strengthens India's self-reliance and curbs unnecessary coal imports.
The reforms have also removed the Inverted Duty Anomaly by raising the GST rate on coal to 18%. Earlier, coal attracted 5% GST while input services used by coal companies attracted higher GST rates, normally at 18%. This disparity led to a hu

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GST reform in Coal Sector – A Transformative Step Towards Aatm Nirbharta in Coal.
GST
Dated:- 23-9-2025

The Ministry of Coal has welcomed the landmark decisions taken at the 56th meeting of the GST Council held in New Delhi, which have brought significant changes to the taxation structure of the coal sector. These reforms mark a transformative step towards AatmNirbharta in Coal and represent a balanced approach that benefits both coal producers and consumers alike.
Key Decisions of the 56th GST Council Meeting
* Removal of GST Compensation Cess: The Council has eliminated the Rs.400 per tonne Compensation Cess previously levied on coal.
* Increase in GST Rate on Coal: The GST rate on coal has been raised from 5% to 18%.
T

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= = = = = = = =

emoved, tax incidence across all categories has now been aligned to a uniform 39.81%.
The boost to Aatmanirbhar Bharat and import substitution is evident as the removal of the cess levels the playing field, eliminating the earlier scenario where the flat rate of GST Compensation Cess at Rs.400 per tonne resulted in the landing cost of high gross calorific value imported coal was lower than that of Indian low-grade coal. This reform strengthens India's self-reliance and curbs unnecessary coal imports.
The reforms have also removed the Inverted Duty Anomaly by raising the GST rate on coal to 18%. Earlier, coal attracted 5% GST while input services used by coal companies attracted higher GST rates, normally at 18%. This disparity led to a hu

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GST reform in Coal Sector – A Transformative Step Towards Aatm Nirbharta in Coal.
GST
Dated:- 23-9-2025

The Ministry of Coal has welcomed the landmark decisions taken at the 56th meeting of the GST Council held in New Delhi, which have brought significant changes to the taxation structure of the coal sector. These reforms mark a transformative step towards AatmNirbharta in Coal and represent a balanced approach that benefits both coal producers and consumers alike.
Key Decisions of the 56th GST Council Meeting
* Removal of GST Compensation Cess: The Council has eliminated the Rs.400 per tonne Compensation Cess previously levied on coal.
* Increase in GST Rate on Coal: The GST rate on coal has been raised from 5% to 18%.
T

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Plain text (Extract) only
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= = = = = = = =

emoved, tax incidence across all categories has now been aligned to a uniform 39.81%.
The boost to Aatmanirbhar Bharat and import substitution is evident as the removal of the cess levels the playing field, eliminating the earlier scenario where the flat rate of GST Compensation Cess at Rs.400 per tonne resulted in the landing cost of high gross calorific value imported coal was lower than that of Indian low-grade coal. This reform strengthens India's self-reliance and curbs unnecessary coal imports.
The reforms have also removed the Inverted Duty Anomaly by raising the GST rate on coal to 18%. Earlier, coal attracted 5% GST while input services used by coal companies attracted higher GST rates, normally at 18%. This disparity led to a hu

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Seizure and appellate orders quashed; movement of excavator for repair not a taxable supply under GST section 129(3)
Case-Laws
GST
The HC quashed the seizure and appellate orders and allowed the petition. The court held that the intercepted goods, a hydraulic excavator sent for repair, did not constitute a taxable supply of goods or services under the GST regime as per the Government circulars treating movement for repair as non-taxable. Consequently, there was no GST liability requiring transport documentation or justification for seizure under section 129(3) of the GST Act. The impugned orders of the Assistant Commissioner and the Additional Commissioner were declared unsustainable in law and set aside, and the petitioner's challenge was accordingly allowed.
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Impleader of State GST Commissioner directed to resolve rejected IGST export refund and permit re-crediting; hearing set
Case-Laws
GST
The HC directed impleader of the State GST Commissioner, Rudraprayag, as party respondent to resolve crediting of a rejected refund, noting IGST was deposited at export and reflected in GSTR-01/03; the State may engage counsel or appear virtually, and the registry is to issue notice to the Standing Counsel. The petition is restored to its original number and not disposed; the petitioner may file an undertaking as per the State GST office's order for re-crediting the refund. A GSTIN representative undertook to liaise with the State GST Department to clarify the position. Matter listed for further hearing on 31 October 2025.
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Deemed stay under Section 107 bars provisional attachment; petitioner ordered to retain refunds, maintain Rs.245 crore balance
Case-Laws
GST
HC held that once a deemed stay under Section 107 of the GST Act operates, there is no statutory authority to continue provisional attachment or restraint of funds. The petitioner was directed to furnish an undertaking to the 3rd respondent to retain all amounts refunded and any future sale proceeds in the petitioner's bank account until disposal of the appeal, and to maintain a minimum balance of Rs.245 crores after adjusting Rs.24.4 crores treated as pre-deposit. The petitioner must also undertake to keep intact the refunded portion of Rs.170 crores recovered earlier until the appeal is finally disposed of. Petition disposed of.
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Authority dismisses DGAP profiteering claim; no unlawful input tax credit benefit found, case closed under Section 171 CGST Act
Case-Laws
GST
The AT dismissed the DGAP's profiteering report and closed proceedings against the Respondent under Section 171, CGST Act, holding there is no admissible material establishing that the Respondent retained an unlawful benefit of input tax credit by failing to reduce prices. The AT noted mixed SKU price movements and absence of document evidence demonstrating overall profiteering; enquiries of 56 recipients showed 50 received ITC-related benefit, one was unregistered, and five were unreachable due to closure/liquidation/death. Consequently the DGAP's concluded profiteering amount was not accepted, no liability was fastened on the Respondent, and the complaint was thereby disposed.
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