Goods and Services Tax

Cyber police unearth Rs 75.48 crore GST fraud; probe underway
GST
Dated:- 3-11-2025
PTI
Thane, Nov 3 (PTI) The Thane cyber police have registered a case against a Mumbai resident and his associates for allegedly committing a Rs 75.48 crore GST fraud by misusing the credentials of a laptop sales service professional, officials said on Monday.
The alleged fraud was committed between November 2024 and April this year, an official said.
The 33-year-old laptop sales professional, in h

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Cyber police unearth Rs 75.48 crore GST fraud; probe underway
GST
Dated:- 3-11-2025
PTI
Thane, Nov 3 (PTI) The Thane cyber police have registered a case against a Mumbai resident and his associates for allegedly committing a Rs 75.48 crore GST fraud by misusing the credentials of a laptop sales service professional, officials said on Monday.
The alleged fraud was committed between November 2024 and April this year, an official said.
The 33-year-old laptop sales professional, in h

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Manufacturing activity strengthens in Oct on rise in new orders amid GST reform, healthy demand: PMI
GST
Dated:- 3-11-2025
PTI
New Delhi, Nov 3 (PTI) India's manufacturing sector activity strengthened in October, buoyed by Goods and Services Tax relief, productivity gains and tech investment, even as international sales rose at a weaker pace, a monthly survey said on Monday.
The seasonally adjusted HSBC India Manufacturing Purchasing Managers’ Index (PMI) rose from 57.7 in September to 59.2 in October, indicating a quicker improvement in the sector's health.
In the Purchasing Managers' Index (PMI) parlance, a print above 50 means expansion, while a score below 50 denotes contraction.
“India's manufacturing PMI accelerate

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cost inflation.
On the price front, even though there was a modest and softer increase in input costs, the rate of inflation matched September's near 12-year high.
“… Input prices moderated in October, while average selling prices increased as some manufacturers passed on additional cost burdens to end-consumers,” Bhandari added.
Meanwhile, job creation entered its twentieth consecutive month in October. The rate of expansion was moderate and broadly similar to September.
Regarding the outlook, manufacturers attributed positive expectations to GST reform, expanded capacities and marketing efforts. They also predicted demand resilience and hoped that pending contracts will be approved.
“Looking ahead, future business sentiment is

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Respondent must expeditiously decide Petitioner's IGST refund claims; interest for departmental delay, adjusted for taxpayer delay
Case-Laws
GST
The HC disposed the petition and directed the Respondent to expeditiously adjudicate the Petitioner's IGST refund applications. The court held that refunds must be processed strictly in accordance with the statutory scheme and timelines; where the Department failed to issue a deficiency memo within the prescribed period, the Petitioner is entit

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Provisional attachment under s.83 expires after one year; any attachment made after expiry is void, bank account restored
Case-Laws
GST
The HC held that a provisional attachment effected under s.83 of the KGST/CGST Act expired on completion of the statutory one-year period and that a subsequent attachment purportedly made the following day was ultra vires, without jurisdiction and void ab initio. The second provisional attachment was quashed as illegal and arbitrary. The petition was al

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Petition dismissed; detention and seizure under s.129(3) CGST Act upheld for goods moved without delivery challan
Case-Laws
GST
The HC dismissed the petition challenging action under s.129(3) CGST Act, upholding detention and seizure of goods sent for job work. The court found that at interception there was no requisite delivery challan accompanying the consignment and documentary proof was lacking, although an e-way bill was produced prior to the seizure order. Applying its prior autho

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Flow meter maintenance is a separate taxable service, not a composite supply under Section 2(30) CGST Act
Case-Laws
GST
AAR held that maintenance charges for flow meters installed at the end-user's premises do not constitute a composite supply under Section 2(30) of the CGST Act and therefore cannot assume the tax character of the principal supply of recycled water. The meter maintenance is a distinct, standalone supply of service, not incidental or naturally bundled with the supply of

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Pre-packaged frozen shrimp (250g-2.5kg, masters up to 25kg) treated as pre-packaged under Legal Metrology Act 2009, taxable at 5% GST
Case-Laws
GST
AAR held that supplies of processed frozen shrimps (HSN 0306) in individual pre-packaged units (250 g-2.5 kg) placed in master cartons of up to 25 kg fall within the “pre-packaged and labelled” category under the Legal Metrology Act, 2009, thereby attracting GST. The Authority concluded that printed inner packaging bearing predetermined quan

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AAR: Advance ruling jurisdiction under Sections 95 and 97 limited; procedural documentary queries inadmissible under Section 97(2)
Case-Laws
GST
AAR held that the applicant's queries regarding the sufficiency of delivery challans and e-way bills, ancillary documents required during interstate movement of machinery, and practical difficulties with GST border officers are procedural and compliance-related and do not fall within the seven subject-matters enumerated in section 97(2) of the

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Transaction value under s.15(1) governs cement and iron sales; transporter must document and GTA exemption for unregistered recipients
Case-Laws
GST
AAR holds that: for supplies of cement and iron to unrelated persons where price is the sole consideration the value of supply is the transaction value under s.15(1) of the GST Act. Supplies to a related recipient that is entitled to full input tax credit are taxable supplies and the invoice value will be accepted as the value under s.15. T

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Andhra records Rs 3,021 cr GST in October, second-highest since 2017: Govt
GST
Dated:- 2-11-2025
PTI
Amaravati, Nov 2 (PTI) Andhra Pradesh collected Rs 3,021 crore in net Goods and Services Tax (GST) revenue last month—the second-highest for any October since GST was introduced in 2017, the state’s Commercial Taxes Department said.
According to the department, the state registered an 8.77 per cent growth in net GST collections compared to October 2024, despite rate reductions on several goods. Gross GST collections stood at Rs 3,490 crore, reflecting a 2.54 per cent year-on-year increase.
“Net GST collections for October 2025 reached Rs 3,021 crore, marking the second-highest ever for October since GST’s inception in 201

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conomic activity and improved tax compliance, the department said.
Total tax collections across all sectors for October 2025 stood at Rs 4,458 crore, reflecting an 8.03 per cent year-on-year increase.
The department attributed the sustained revenue growth to the use of advanced data analytics and AI to detect tax evasion and discrepancies, enabling targeted audits and enhanced compliance.
Other key measures included better coordination between central and state tax authorities, particularly on IGST reversal mechanisms for accurate settlements, and performance-based deployment of high-performing officers to critical zones to improve efficiency and accountability.
Improved return filing compliance—driven by strict enforcement and early

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Punjab collects Rs 15,683.59 crore in net GST from April to October
GST
Dated:- 2-11-2025
PTI
Chandigarh, Nov 2 (PTI) Punjab has recorded a 21.51 per cent increase in net Goods and Services Tax collection up to October 2025, alongside a robust 14.46 per cent growth in October alone, Finance Planning, Excise and Taxation Minister Harpal Singh Cheema said on Sunday.
He lauded the state's performance despite Punjab being hit by massive floods this year and the recent rationalisation of tax rates under GST 2.0.
Giving the details of the growth, the Finance Minister said that the state collected Rs 15,683.59 crore in net GST from April to October 2025, compared to Rs 12,907.31 crore during the same period in the previous fiscal yea

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mechanisms.
State's 21.5 per cent growth far exceeds the national average of 7 per cent, placing the State among the top performers in North India”, Cheema stated.
He further said that post-settlement figures of SGST and IGST further affirm Punjab's fiscal strength, with cumulative receipts growth up to October 2025, “surpassing all neighbouring states except Haryana”.
“This performance reflected the resilience of Punjab's trade and industry, especially given that nearly half of the state's districts were flood-affected during this period,” he said, as per the statement.
Cheema attributed the results to the Excise and Taxation Department's strategic focus on data analytics, digital integration, and rigorous field enforcement.
He reiter

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GST collection grows at slower pace of 4.6 pc in October at Rs 1.96 lakh cr after tax cuts
GST
Dated:- 1-11-2025
PTI
New Delhi, Nov 1 (PTI) Festive buying spree unleashed by lower tax rates pushed gross GST collection to about Rs 1.96 lakh crore in October, registering a 4.6 per cent year-on-year growth the slowest rate so far this fiscal.
The slowest pace of revenue growth in October comes after Goods and Services Tax (GST) rates on 375 items, from kitchen staples to electronics and automobiles, were slashed with effect from September 22 the first day of Navratri.
According to the government data released on Saturday, gross GST mop-up in October was about Rs 1.96 lakh crore, a 4.6 per cent higher over Rs 1.87 lakh crore c

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di in his Independence Day speech had announced that GST rates will be cut ahead of Diwali. The rate cut was, however, implemented with the onset of Navratri.
As per the data, GST refunds jumped 39.6 per cent year-on-year in October to Rs 26,934 crore.
Net GST revenue, after adjusting refunds, stood at Rs 1.69 lakh crore in October 2025, recording 0.2 per cent YoY growth.
Price Waterhouse & Co LLP Partner Pratik Jain said despite massive rate cuts effective from September 22, a slight increase in domestic GST collection shows that demand is steadily increasing.
“Consistent increase in GST refunds (domestic as well as exports) shows confidence of tax administration that GST collections would show positive trend in future as well,” Ja

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Tax Connect Advisory Services Partner Vivek Jalan said the growth in collections by 4.6 per cent re-affirm that the boost in consumption has, to an extent, balanced the de-growth in revenue due to the tax rate cuts.
According to Jalan, the sustained buoyancy in receipts despite significant rate-rationalisation underscores that the reforms are stimulating consumption rather than constraining it. Also, refund disbursements surged nearly 40 per cent YoY, which is a clear indication of improved compliance discipline and smoother credit flows for business.
“Meanwhile, import-linked IGST inflows rose nearly 13 per cent, signalling healthy demand for raw materials and capital goods and pointing to a strong industrial output cycle. Major stat

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GST collections rise 4.6 pc to Rs 1.96 lakh cr in October
GST
Dated:- 1-11-2025
PTI
New Delhi, Nov 1 (PTI) Gross GST collection increased 4.6 per cent to about Rs 1.96 lakh crore in October driven by festive buying spree despite a cut in GST rates.
Goods and Services Tax (GST) rates on 375 items, including kitchen staples to electronics and automobiles, were slashed with effect from September 22 the first day of Navratri and considered auspicious for buying new goods.
The October GST collection number reflects the impact of festive season sales, and the pent up demand. Consumers had held back their purchase decision, awaiting GST rate cut after Prime Minister Narendra Modi in his Independence Day speech had announced that GS

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Accused granted regular bail under s.132(1)(b),(c) CGST Act; offences compoundable under s.138, release on bonds
Case-Laws
GST
The HC allowed the petitioner's bail application and directed release on regular bail, recognizing offences alleged under s.132(1)(b),(c) CGST Act (punishable up to five years) but noting these offences are compoundable under s.138. The court observed that the accused's liability and quantum of tax evasion remain subject to assessment/adjudication by the compete

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Petition allowed, impugned order set aside; matter remitted to second respondent for fresh adjudication and hearing
Case-Laws
GST
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive noti

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Petition dismissed; show-cause notice upheld as not wholly without jurisdiction; demerger and 2018 Notification require full adjudication
Case-Laws
GST
The HC dismissed the petition and upheld the validity of the impugned show-cause notice issued to the transferor company, holding that the notice is not shown to be wholly without jurisdiction; factual and jurisdictional questions relating to the demerger and retrospective operation of the 2018 Notification require examination and cannot

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Refund under Section 54 CGST Act available only for excess tax paid; cess payment not eligible – matter remitted
Case-Laws
GST
The HC held that a refund under Section 54 of the CGST Act lies only where a registered person has paid tax in excess of liability; the petitioner had not paid excess GST but only discharged the compensation cess due, so the refund claim was not maintainable on that basis. The court set aside the respondent No.2's order dated 26.10.2020 and remitted the matter f

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Blended 'cotton seed cattle feed' classified as oilcake under HSN 23061090; not exempt under Serial No. 102, taxable at 2.5%
Case-Laws
GST
AAR held that the proposed blended “cotton seed cattle feed” supplied by the applicant does not qualify for exemption under Serial No. 102 of the Central Tax Rate Notification and is not a new product altering the nature or identity of its constituent oilcakes. The AAR classified the product under HSN 23061090 as oil-cake/other solid residues and hel

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Transaction value under s.15(1) governs unrelated sales; valuation between related parties per Rule 28; consignment note required for unregistered recipients (1)
Case-Laws
GST
AAR holds that where goods are supplied to an unrelated person for a price that is the sole consideration, transaction value under s.15(1) of the CGST Act governs. Supplies to a related person are taxable supplies; valuation among related/distinct persons is to be determined per Rule 28 (open market value, like-ki

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Composite food pack is a mixed supply under s.8(b) CGST; classification follows the predominant chana dal at 5% GST
Case-Laws
GST
AAR held that the product constitutes a mixed supply under s.8(b) of the CGST Act, 2017 and must be classified by reference to the constituent supply attracting the highest rate of tax; where more than two supplies are combined, the rate and HSN of the component with the highest applicable tax governs classification. In the instant case all constituent items

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Exports of pre-packaged, labelled frozen shrimp (HSN 0306) in ≤25 kg cartons taxable under Legal Metrology Act 2009; 5% GST
Case-Laws
GST
AAR held that the applicant's supply of processed frozen shrimp (HSN 0306) packaged in printed pouches or boxes and placed in printed master cartons not exceeding 25 kg constitutes a taxable supply of “pre-packaged and labelled” goods within the meaning of the Legal Metrology Act, 2009. Such supplies are not exempt or nil-rated for outbound move

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CBI books CGST official in Jaipur in disproportionate assets case
GST
Dated:- 31-10-2025
PTI
New Delhi, Oct 31 (PTI) The Central Bureau of Investigation has registered a case against a tax official in Jaipur for amassing assets worth Rs 2.54 crore disproportionate to his known sources of income, a spokesperson said on Friday.
She said Rati Ram Meena, Assistant Commissioner, Central Goods and Services Tax Jaipur, illicitly amassed pecuniary resources and properties in his own name an

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CBI registers case against Asstt. Commissioner CGST, Jaipur for amassing Disproportionate Assets
GST
Dated:- 31-10-2025

The Central Bureau of Investigation (CBI) has registered a case on 28.10.2025 against an Asstt. Commissioner, CGST, Jaipur, on the allegations that the accused enriched himself illicitly by amassing pecuniary resources and properties, in the name of self and family members.
It is alleged that the accused while serving in the offices of CGST at Jaipur and Ahmedabad

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CGST Delhi South Commissionerate busts a case of fraudulently availing of Input Tax Credit (ITC) of around Rs. 31.95 crore by a firm; one arrested
GST
Dated:- 31-10-2025

The Anti-Evasion Branch of CGST Delhi South Commissionerate has unearthed a large-scale case of fraudulently availing Input Tax Credit (ITC). Director of the company has been arrested for orchestrating the evasion of Goods and Services Tax (GST) of approximately Rs. 31.95 crore and produced before the competent judicial authority, which has remanded him to judicial custody of 14 days. The investigation revealed that the company is actively engaged in availing fraudulent Input Tax Credit solely on the basis of invoices without any underlying supply of goods or s

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