Author: admin_gst

Uttarakhand releases revised GST rates ahead of festive season
GST
Dated:- 19-9-2025
PTI
Dehradun, Sep 19 (PTI) The Uttarakhand finance department has released revised GST rates, which would come into effect from September 22 for key consumer goods and services in the state.
The reduction in GST rates for most services and goods will provide significant relief to consumers during the festival season.
“Under the leadership of Prime Minister Narendra Modi, the central government has significantly reduced GST rates across the country. In line with this, new GST rates are being implemented in the state from September 22nd. This will not only provide relief to consumers but also boost the economy,” Chief Minister Pushkar Singh Dh

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States should be compensated for 5 more years: Telangana CM on GST rationalisation
GST
Dated:- 19-9-2025
PTI
New Delhi, Sep 19 (PTI) With the Centre approving a complete overhaul of the Goods and Services Tax (GST) regime, Telangana Chief Minister A Revanth Reddy on Friday demanded compensation for all the states for five more years, citing that the reduction in the tax rates would have an adverse effect on their revenue.
The Congress leader also urged the government to hold a dialogue with those Maoists who want to join the mainstream.
Taking a swipe at the BJP-led Centre, he said when it can hold talks with terrorists and Pakistani agencies, then why not with the Maoists who are Indians.
“Law and order has to be protected b

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Boehringer Ingelheim India Welcomes GST Council's Tax Reforms for the Healthcare Sector
GST
Dated:- 19-9-2025
PTI
Mumbai, Maharashtra, India – Business Wire India Boehringer Ingelheim India commends the recent measures announced by the GST Council aimed at reducing tax rates on medicines and life-saving drugs used for treatment of severe chronic diseases, cancer, rare diseases, medical apparatus, devices, diagnostic kits, and equipment. Additionally, exemption of GST on individual health insurance policies will make it affordable for the common man and drive insurance coverage in the country. The company believes that these reforms by the Government of India will strongly contribute to public health, access to innovative medicin

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ing collaboratively with all stakeholders to maximize the impact of these reforms across both human and animal health,” stated Sandip Agrawal, Director Finance and Administration, Boehringer Ingelheim India.
He further adds, “A rationalized tax framework directly supports our endeavor to ensure that patients, especially those managing chronic conditions, can benefit from the reduced tax burden on medicines.” Boehringer Ingelheim India is already recalibrating its pricing structures to immediately reflect the revised GST rates and is engaging with healthcare professionals, distributors, and retailers to ensure the changes are implemented swiftly and transparently. The company believes that such reforms lay the foundation for a more equitab

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GST rates rationalisation may not pose fiscal burden on govt: Crisil
GST
Dated:- 19-9-2025
PTI
Kolkata, Sep 19 (PTI) The recent rationalisation of GST rates is unlikely to pose a fiscal burden on the government, ratings firm Crisil said.
In its latest report, the ratings firm said the government has estimated a net loss of an annualised Rs 48,000 crore in the short term on account of GST rationalisation.
The total GST collections in the previous fiscal were Rs 10.6 lakh crore.
Hence, the loss does not seem significant, the report said.
The Goods and Services Tax (GST) Council recently decided to rationalise the tax rates and have a two-rate structure of 5 per cent and 18 per cent. The revision, to be effective from September

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GST rates rationalisation may not pose fiscal burden on govt: Crisil
GST
Dated:- 19-9-2025
PTI
Kolkata, Sep 19 (PTI) The recent rationalisation of GST rates is unlikely to pose a fiscal burden on the government, ratings firm Crisil said.
In its latest report, the ratings firm said the government has estimated a net loss of an annualised Rs 48,000 crore in the short term on account of GST rationalisation.
The total GST collections in the previous fiscal were Rs 10.6 lakh crore.
Hence, the loss does not seem significant, the report said.
The Goods and Services Tax (GST) Council recently decided to rationalise the tax rates and have a two-rate structure of 5 per cent and 18 per cent. The revision, to be effective from September

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GST registration cancelled for non-filing; restored if petitioner files returns and pays dues within two months
Case-Laws
GST
HC dismissed the writ while noting the GST registration had been validly cancelled under the statutory provision for non-furnishing of returns for six continuous months and that an empowered officer may effect cancellation, including retrospectively, pursuant to the prescribed procedure. However, having regard to the proviso to the procedural rule and the serious civil consequences of cancellation, the HC held that if the petitioner approaches the competent officer within two months, furnishes all pending returns and pays the outstanding tax, interest and applicable late fees, the empowered officer retains jurisdiction to drop the proceedings and pass an appropriate restoration order in the prescribed form; the petition is disposed on those terms.
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Retrospective GST registration cancellation set aside for lack of reasoned findings; matter remitted for hearing on excess ITC
Case-Laws
GST
HC set aside the impugned retrospective cancellation of the petitioner's GST registration and disposed of the petition. The court found the adjudicating authority failed to properly address the allegation of excess input tax credit and did not afford adequate consideration to the petitioner's written and oral explanations, raising natural justice concerns. Retrospective cancellation was held unsustainable in the absence of reasoned findings. The matter is remitted to the adjudicating authority to hear the petitioner, consider the stand on excess ITC, and pass a reasoned order addressing the petitioner's reply and oral submissions within a stipulated timeframe.
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After-the-fact GST documents cannot defeat section 129 and Rule 138 seizure and penalty orders, petition dismissed
Case-Laws
GST
The HC dismissed the petition. The court found as a factual matter that at the time of interception and seizure the petitioner produced no statutory documents required under the GST regime; relevant papers, including the delivery challan, were tendered only after seizure. The HC held that permitting the petitioner's contention-that movement to weigh goods within 20 km requires no accompanying documents-would enable after-the-fact production to defeat the statutory inspection and seizure scheme and thereby frustrate the purpose of section 129 read with Rule 138. In light of these findings, the impugned detention and penalty orders were upheld and no interference was warranted.
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Demand under GST for FY2021 impermissible where resolution plan approved extinguishes pre-approval claims; order quashed
Case-Laws
GST
HC held that the demand raised under the GST Act for Financial Year 2021 is impermissible and the impugned Order-in-Original dated 26 February 2025 is quashed and set aside. Applying the principle that upon the Adjudicating Authority's approval of a resolution plan all claims not incorporated in the plan are extinguished, the Court found that any proceedings or demands predating the NCLT approval (11 August 2023) cannot be initiated or continued. Accordingly, the Respondent-Authority lacked jurisdiction to prosecute or levy a demand for the pre-approval period; the petition is allowed and the impugned order is declared void to the extent it relates to periods prior to the resolution-plan approval.
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GST registration cancelled prospectively from 1 July 2020 for continuous non-filing of returns; retrospective cancellation disallowed
Case-Laws
GST
The HC dismissed the petition and directed that the petitioner's GST registration be cancelled with effect from 1 July 2020. The court found the sole ground for cancellation was continuous non-filing of returns for six months and noted proof of the proprietor's death by death certificate. The HC held that, because the show-cause notice did not allege retrospective cancellation, the impugned order could not operate retrospectively; accordingly retrospective cancellation was disallowed. In light of these findings, the HC ordered cancellation prospectively from 1 July 2020 and disposed of the petition.
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Petition dismissed for failure to produce delivery challan and e-way bill under GST Rules 45 and 55
Case-Laws
GST
The HC dismissed the petition and upheld the impugned order, finding that the petitioner failed to produce requisite documentation evidencing movement of two HR coils from the branch to the job-worker premises. The court held that, under Rules 45 and 55 of the GST Rules, a delivery challan in the prescribed format must accompany goods sent for job-work, and no e-way bill was produced at any stage. In the absence of a delivery challan and e-way bill, the goods could not be considered accompanied by required documents, rendering the investigative and enforcement proceedings lawful and non-arbitrary. No interference with the impugned order was warranted.
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Limitation under Section 107 starts only when order is communicated to assessee, not on GSTN portal upload
Case-Laws
GST
HC held that limitation under Section 107 begins to run only from the date the order or decision is communicated to the assessee, not from mere uploading of the impugned order on the GSTN portal; statutory obligation to “communicate” is distinct from “serve” and requires actual imparting or transmission to the recipient, which unilateral portal upload does not satisfy absent proof of communication or receipt. The court clarified that there is no statutory duty on the assessee to access the portal and that section 169's service provisions are separate. The writ petition by the appellant was disposed of accordingly.
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CGST Ludhiana busts Rs 455 crore fake GST billing scam in iron and steel sector; 2 arrested
GST
Dated:- 18-9-2025
PTI
Ludhiana, Sep 18 (PTI) Acting on specific intelligence, officers of the Central Goods and Services Tax (CGST) Commissionerate, Ludhiana, conducted multiple search operations here and unearthed a massive fake GST invoice racket worth Rs 455 crore, an official statement said on Thursday.
Three related firms were involved in availing bogus invoices and utilized ineligi

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GST reforms to inject Rs 2 lakh cr into economy, boost demand across sectors
GST
Dated:- 18-9-2025
PTI
Kolkata, Sep 18 (PTI) Union Finance Minister Nirmala Sitharaman on Thursday said the latest round of Goods and Services Tax (GST) reforms will pump around Rs 2 lakh crore into the economy, boosting demand across sectors.
Sitharaman said the “new generation GST reforms” were designed to cut rates, ease compliance, and eliminate ambiguities, benefiting the poor, middle class, farmers, MSMEs and several industries in West Bengal.
“The (GST) Council’s decision to reduce rates was possible only because states came together in the spirit of cooperation. There is no donor-donee model in GST. If revenues fall, the Centre bears it equ

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HIGHLIGHTS
GST
Dated:- 18-9-2025
PTI
New Delhi, Sep 18 (PTI) Following are the top stories at 9.05 pm: NATION DEL89 LD ALL RAHUL
Rahul fires another vote theft salvo, names CEC Kumar; EC says allegations incorrect New Delhi: Ramping up his attack on the issue of vote theft, Congress leader Rahul Gandhi on Thursday accused Chief Election Commissioner Gyanesh Kumar of protecting those who “destroyed democracy”. To buttress his allegation, he cited data from a Karnataka assembly constituency to claim that votes of Congress supporters were being systematically deleted.
DEL97 EC-2NDLD RAHUL
No deletion of any vote can be done online by any member of public: EC on Rahul's claim New Delhi: The Election Commission on Thursday dubbed as incorrect and baseless the allegations made by Congress leader Rahul Gandhi that CEC Gyanesh Kumar is protecting “vote chors”.
DEL72 BJP-RAHUL-LD EC
Rahul stands for 'infiltrators first' politics, seeks to stoke chaos: BJP

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ax (GST) rate cuts, stressing that the impact will be shared “equally” and given the devolution of taxes, while the Centre's share will be even smaller.
CAL39 BH-SHAH-2NDLD BJP
SIR to remove impurities from Bihar voters' list, Rahul-Lalu want to protect infiltrators: Shah Begusarai/Dehri-on-Sone (Bihar): Asserting that Special Intensive Revision (SIR) would remove “impurities” from voters' list in Bihar, Union Home Minister Amit Shah on Thursday asked BJP workers to caution the people against rampant “infiltration from Bangladesh” if the INDIA bloc came to power.
DEL92 CBI-LD ADA
CBI chargesheets Anil Ambani, Rana Kapoor in Rs 2,796-crore corruption case New Delhi: The CBI filed a chargesheet on Thursday against Anil Ambani and others over alleged fraudulent transactions between the industrialist's group companies, RCFL and RHFL, Yes Bank and firms of the bank's former CEO Rana Kapoor's family, causing a loss of Rs 2,796 crore to the bank, officials said.
DEL95 ED-KA

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CAL48 JH-LD-BJP
Cong, RJD will face defeat in Bihar, NDA to retain power with thumping majority: BJP Ranchi: The Congress-RJD alliance will face a heavy defeat in the upcoming Bihar assembly elections as the NDA is set to return to power in the state with a thumping majority, BJP national general secretary Arun Singh claimed here on Thursday.
DEL76 MEA-SAUDI-PAK-DEAL-LD REAX
Will study implications, take steps to protect national interests: India on Pak-Saudi defence deal New Delhi: A day after Pakistan and Saudi Arabia signed a strategic defence pact, India on Thursday said it will take all steps to protect its national interests and ensure comprehensive national security in all domains.
DEL74 US-INDIA-VISA-LD REVOKED
Visas of certain Indian biz executives revoked for involvement in trafficking of fentanyl precursors: US embassy New Delhi: The US on Thursday said it has revoked and subsequently denied visas of certain Indian business executives and corporate leade

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re from the authority's accounts during his tenure at Jaipur airport, taking the total embezzled amount to more than Rs 250 crore, officials said Thursday.
BOM23 MH-RAHUL-EC-LD REAX
Oppn, ruling parties spar over Rahul's fresh 'vote chori' charges; Cong seeks Fadnavis' resignation Mumbai: Congress leader Rahul Gandhi's fresh allegations of irregularities in voters' list, including in an assembly segment in Maharashtra, triggered a war of words between the ruling and Opposition parties, with the latter on Thursday demanding Chief Minister Devendra Fadnavis' resignation.
MDS24 KL-CHURCH-WOMEN-PRIESTHOOD
Two women begin historic journey to priesthood in CSI Malabar Diocese Kozhikode (Kerala): For the first time, two women have been consecrated on the path to priesthood in the Church of South India's Malabar Diocese a landmark moment in a church where the altar has long been dominated by men.
MDS14 KL-GOPI-ROW
Union Minister Suresh Gopi's remarks to elderly woman co

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rch, saying fund transfer between group companies did not fall foul of any regulation.
DEL98 BIZ-UPS-LD NPS
Govt urges employees to opt for UPS before Sept 30, allows physical submission of opt in request New Delhi: The Finance Ministry on Thursday asked government employees to opt for shifting to the Unified Pension Scheme (UPS) well before the September 30 deadline and also permitted physical submission of opt-in request.
DEL96 BIZ-VAISHNAW-AI-GOVERNANCE-FRAMEWORK
India's AI safety push: AI governance framework to be released by Sept 28, says Vaishnaw New Delhi: The government will release an Artificial Intelligence governance framework by September 28 that would define safety boundaries to safeguard citizens from AI harm, and outline checks and balances, IT Minister Ashwini Vaishnaw said on Thursday, but added that the framework would not be “prescriptive”.
DEL78 BIZ-VAISHNAW-ONLINE GAMING
Online Gaming Act to be implemented from Oct 1: IT Minister Vaishnaw Ne

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rules: Centre to SC New Delhi: The Centre on Thursday informed the Supreme Court that pension was “not a bounty” and a stepmother couldn't be considered for family pension under the Indian Air Force rules being distinct from the natural mother in both legal and relational terms.
LGD22 DL-COURT-LD ADANI DEFAMATION
Delhi court sets aside order asking journalists to take down content against Adani enterprises New Delhi: A Delhi district court on Thursday set aside an order asking four journalists to take down alleged defamatory content against Adani Enterprises Limited (AEL).
LGD21 DL-HC-DIVORCE
Wife's forcing husband to sever ties with kin amounts to cruelty: Delhi HC New Delhi: A wife pressurising her husband to sever ties with his family members amounts to cruelty, the Delhi High Court has said and upheld an order dissolving an estranged couple's marriage.
LGD20 DL-COURT-RIOTS CONVICTION
2020 Delhi riots: Court holds 6 guilty for rioting, unlawful assembly New

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ITC to pass on full benefits of GST rate cuts across FMCG portfolio
GST
Dated:- 18-9-2025
PTI
Kolkata, Sep 18 (PTI) ITC Ltd on Thursday said it will fully pass on the benefits of the governmentÂ’s next-generation Goods and Services Tax (GST) rate rationalisation to consumers across its fast-moving consumer goods (FMCG) portfolio.
The reforms have been “transformative for both consumers and businesses,” easing compliance and supporting growth, B Sumant, Executive Director of ITC, said

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Andhra Assembly passes resolution congratulating PM Modi for GST rate rationalisation
GST
Dated:- 18-9-2025
PTI
Amaravati, Sep 18 (PTI) The Andhra Pradesh Legislative Assembly on Thursday passed a resolution congratulating Prime Minister Narendra Modi for ushering in next generation reforms in the indirect taxation regime of GST.
Chief Minister N Chandrababu Naidu read out the resolution in the House, appreciating PM Modi for GST rate rationalisation and noted that this reform will benefit the common man and help achieve double digit growth in the country.
“The Andhra Pradesh Legislative Assembly conveys its warm appreciation and heartfelt congratulations to the Prime Minister of India Narendra Modi on the landmark decisions t

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noted that even the US is reestablishing relations with India.
He said the cut in GST from 28 per cent to 12 per cent and from 18 per cent to zero per cent on some essential commodities indicates the prime minister's commitment to protect the interests of the common man.
The TDP supremo noted that taxpayers under GST rose to 1.51 crore today from 65 lakh in 2017, logging an indirect tax revenue of Rs 22.08 lakh crore in 2025 from Rs 7.19 lakh crore in FY18.
In this process, Naidu said indirect taxpayers rose by 132 per cent while gross GST receipts increased by 207 per cent.
Calling the GST reform a victory of cooperative federalism, he said it was achieved through unanimous consensus by all states and political maturity and deftness ex

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the chief minister said that political parties should extend cooperation for the benefit of society.
The absence of YSRCP MLAs to welcome the GST reforms was unfortunate, he said.
The fourth session of the Andhra Pradesh Legislative Assembly commenced here on Thursday.
All MLAs from the ruling NDA alliance were in attendance, while opposition YSRCP legislators were absent.
Addressing the Assembly, Energy Minister G Ravi Kumar said the government aims to install 10,000 solar power connections in each constituency under PM Surya Ghar scheme.
“Out of one crore Surya Ghar connections across the country, the Centre gave 20 lakh connections to Andhra Pradesh,” said Kumar, adding that there are some issues with bankers over this initiative,

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GST rate cuts affect Centre and states equally, no donor-donee model: Sitharaman
GST
Dated:- 18-9-2025
PTI
Kolkata, Sep 18 (PTI) Union Finance Minister Nirmala Sitharaman on Thursday made it clear that the Centre was not considering any compensation to states for potential revenue loss arising from the latest Goods and Services Tax (GST) rate cuts, stressing that the impact will be shared “equally” and given the devolution of taxes, while the Centre's share will be even smaller.
The opposition was putting pressure on the BJP-led central government, seeking compensation of potential revenue loss from GST rationalisation.
Speaking at a BJP-organised discussion on GST in Kolkata, Sitharaman said that during the GST Council meetin

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s of rate decisions.
“A revenue impact would seriously affect the Centre as well,” she added.
Despite the initial concerns, Sitharaman expressed gratitude to state finance ministers for constructively agreeing to the rate cuts, and said she had written personal letters to each of them acknowledging their support.
The Union finance minister also pointed to past revenue challenges stemming from misclassification of items and “gaming of the system”, citing examples like popcorn in which salted and sugary versions were taxed differently, leading to loss of revenue.
Sitharamn said the reforms now aim to plug such loopholes.
She added that GST 2.0 is expected to push Rs 2 lakh crore into the economy, boosting demand and benefiting the entire

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GST reforms to boost Bengal's economy, says Sitharaman
GST
Dated:- 18-9-2025
PTI
Kolkata, Sep 18 (PTI) Union Finance Minister Nirmala Sitharaman on Thursday outlined the key features of the Next Gen GST reforms, emphasising that the new tax structure will benefit the people of India, particularly the poor, middle class, farmers, MSMEs, and several key industries in West Bengal.
Sitharaman said that the new GST rates would be implemented from September 22, in time for the Durga Puja which is the biggest festival of the state.
Addressing a GST-related discussion at the National Library's Language Building in Kolkata, she said that the reforms are a comprehensive effort to reduce tax rates, ease compliance, and clear business con

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ive of party or affiliation, thanking them for playing a very constructive role, as the people of India need this reduction now,” she said.
“I am happy to say that the determination of September 22 as the implementation date for Next Gen GST was largely influenced by Puja. The Shubh Mangal Diwas when the revamped GST comes into effect coincides with the first day of Navratri, the day after Mahalaya. There is, therefore, a strong influence of Bengal in this decision-making,” she said.
The message from Bengal will go on to inspire the rest of the country, just as it did during the independence struggle and as Bengal has always done in leading the nation, Sitharaman said.
“Durga Puja is Bengal's biggest festival, and people in the state mak

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She noted that the new GST structure would bring down taxes on essential goods and promote local craftsmanship.
Sitharaman also pointed out that products like ‘Nakshi Kantha’ (embroidered clothes), Malda's mangoes, Darjeeling tea, jute bags, hosiery, and ready-made garments would directly benefit from the new reforms.
The finance minister expressed optimism that these changes would spur growth across various sectors in the state.
“From small-scale industries to agricultural products, the new GST framework will open up new opportunities in the market, which will also help the state's economy,” she said.
“Bengal is known for its rich craftsmanship and agricultural products, and with the new tax rates, we expect increased sales during the

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India moved to fewer GST slabs, but ‘not yet’ ready for one rate: FM
GST
Dated:- 18-9-2025
PTI
Kolkata, Sep 18 (PTI) Union Finance Minister Nirmala Sitharaman on Thursday said that while the government has moved to rationalise Goods and Services Tax (GST) slabs, the country is “not yet” prepared for a single-rate GST system, though it remains a possibility in the future.
At an event in Kolkata, she underlined that the four-rate GST structure of 5, 12, 18 and 28 per cent was not arbitrarily fixed, but arrived at through a detailed exercise of aligning diverse state-level taxes with the nearest slabs.
“When a review of GST was undertaken, one of the needs identified was that they (GST Council members) didn't want four rates. How

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Central government notifies new IGST rate schedule effective 22 September 2025 under IGST and CGST Acts
Notifications
GST
The central government, on council recommendation, issues a notification superseding the 2017 rate schedule to prescribe IGST rates for inter-State supplies of goods effective 22 September 2025: 5%, 18%, 40%, 3%, 0.25%, 1.5% and 28% as set out in Schedules I-VII respectively. The notification enumerates detailed tariff headings and descriptions for each rate, defines terms (e.g. “unit container”, “pre-packaged and labelled”) and adopts Customs Tariff interpretation rules; it is issued under powers conferred by the IGST and CGST Acts.
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Central government notifies new CGST intra-State rates and seven schedules effective 22 September 2025, replacing 2017 rates
Notifications
GST
Central government issues a notification superseding the 2017 rate schedule to prescribe central GST rates for intra-State supply of goods effective 22 September 2025: 2.5%, 9%, 20%, 1.5%, 0.125%, 0.75% and 14% assigned respectively to detailed Schedules I-VII. Each Schedule lists tariff chapters, headings and descriptions of goods (including numerous food items, chemicals, machinery, vehicles, pharmaceuticals, jewellery, minerals, fuels, tobacco, etc.) and includes interpretive definitions and application rules; the notification takes effect on the stated date.
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Show-cause notice to deceased held void ab initio; Section 93 makes legal representative personally liable, notice and order quashed
Case-Laws
GST
The HC held that a show-cause notice issued to a decedent was void ab initio and that liability for tax of the financial year rested with the decedent's legal representatives under Section 93 of the Act, thereby attracting personal liability of the petitioner as a legal representative (daughter). The Court found that respondent authorities, had they been notified of the decedent's death, would have directed proceedings correctly against the legal representatives; proceeding against the deceased rendered the notice and consequent order nullities. The show-cause notice dated 28.05.2024 and the impugned order dated 29.08.2024 were set aside and quashed, and the petition was disposed of.
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Frozen poultry (CTH 0207) for institutions marked 'not for retail sale' exempt from GST with documentary proof of institutional use
Case-Laws
GST
AAR held that supplies of frozen poultry (CTH 0207) sold to institutional or industrial consumers bearing the declaration “not for retail sale,” whether procured directly from the manufacturer, an importer, or a wholesale dealer, constitute supplies for consumption by qualifying institutions and, where supported by a verifiable documentary trail and exclusive non-resale use, fall outside the GST concept of “pre-packaged and labelled” goods and thus qualify for the notified exemption. The ruling is strictly conditional: failure to comply with the statutory declaration, documentary evidence, or diversion to non-institutional/retail use means the goods retain the character of pre-packaged labeled frozen meat and attract GST at 5% under the relevant rate notification.
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Intermediary services under Section 2(13) IGST: education facilitator treated as intermediary, place of supply India under Section 13(8)(b)
Case-Laws
GST
AAR held that the applicant's activities constitute intermediary services within the meaning of Section 2(13) of the IGST Act, 2017, rather than independent consultancy (marketing, recruitment or referral) or provision of education. The applicant merely facilitates the supply of education by foreign universities to Indian students, earning commission contingent on successful admissions, and lacks strategic autonomy or expert-driven consultancy functions. Consequently the applicant supplies services as an intermediary, with place of supply located in India under Section 13(8)(b); therefore the services do not meet the statutory criteria for export of services under Section 2(6) and are taxable under the IGST regime.
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