Based on the recommendations of the GST Council made in its 53rd meeting, Section 128A has been inserted in the Central Goods and Services Tax Act, 2017 (hereinafter referred to as ‘the CGST Act’) ...

In Safari Retreats case, the Supreme Court allowed businesses to claim input tax credit (ITC) on properties classified as ...

“1. The issue raised in the present bunch of writ petitions is challenge to section 174 (2) of the GST Act, 2017. The same provision was incorporated as section 174 (2) of the Kerala State Goods and ...

Against the backdrop of a Supreme Court ruling related to input tax credit, the government has mooted substituting the word 'plant or machinery' with 'plant and machinery' under a section of the ...