The location of the importer is the place of supply of any imported goods in India. For instance, if the importer is situated in Kerala state then in such scenario the place of supply is Kerala.

GST Supply

Place of Supply of Imports and Exports

Section 67 of the CGST Act, 2017, empowers a proper officer not below the rank of Joint Commissioner to authorise or personally conduct search and seizure of goods liable to confiscation or documents, books, or things relevant to proceedings under the Act. The scope of this power is strictly circumscribed by statutory language and has been authoritatively interpreted by multiple High Courts.

GST Payments

Can GST Officers Seize Cash Under Section 67 of the CGST Act?

Is a second adjudication under GST legal? Discover how tax authorities bypass limitation periods and how businesses can defend against unauthorized reviews.

GST Returns & Reconciliations

GST Records

GST Rates

GST Offences & Penalties

GST Invoicing

GST Inspection

GST Exemptions

The Perils of "Second Adjudication": When Tax Authorities Trespass the Limits of Law

Interest is not payable on wrongly availed ITC if it was reversed before use. Section 50(3) and Rule 88B require actual utilisation.

GST Composition Scheme

GST Audit & Assessment

GST Appeals

GST Act

GST Software

Interest on Unutilised ITC Under GST: Section 50(3)

Section 83 attachment needs tangible material and real necessity. Mechanical orders, third-party attachments and weak reasons can be challenged.

GST Section 83 Provisional Attachment: Legal Limits

Understand the interplay between Section 129 & 130 of the CGST Act. Learn when tax detention turns to confiscation based on recent court rulings.

Interplay Between Section 129 and Section 130 Under GST: Key Differences and Judicial Insights

Can Mandatory Pre-Deposit Be Waived Under GST and Indirect Tax Laws?

Can your GST refund be rejected if you file the LUT after exporting? Discover the CBIC circulars and High Court rulings on late LUT filing.

Can GST Refund be rejected when the LUT is filed after/post Exports?

Discover why High Courts rule that cash seizure under Section 67 of the CGST Act is illegal. Learn about mandatory procedural safeguards and your rights.

Section 67 of the Central Goods and Services Tax Act, 2017 — Power of Inspection, Search and Seizure: Cash Seizure and Procedural Safeguards

HSN Code List and GST Rate List for Aquatic Animals – Fish Fillets & Other Fish Meat

HSN Code and GST Rate for Fish Meat & Fillets

This article explains GST assessment types, appeal hierarchy, demand mechanisms under Sections 73/74, and recovery processes with timelines, forms, and compliance insights for tax professionals.

GST Assessment, Appeals & Recovery Procedures: A Technical Primer for Practitioners

India's GST 2.0 reform has introduced a new 40% 'demerit' slab covering luxury goods, online gaming, and traditional sin goods. This change replaces the 28%+cess regime, creating significant compliance, cash flow, and pricing challenges for affected businesses. Companies must adapt through better ITC management, cash flow planning, and technology-driven compliance.

GST Updates

GST Compliance Challenges in the New "Demerit" 40% Slab Sectors

Action playbook for CFOs and business leaders on India’s GST 2.0 (two-slab structure) with sector-wise rate shifts, immediate compliance steps, and growth opportunities.

GST Council Meeting

Strategic Implications of India’s GST 2.0 Rate Reform on Key Sectors

Know about the HSN Code and GST Rate for Fruits & Dry Fruits including, Mangoes, Apples, Guava, Cashew & Nuts.

HSN Code and GST Rate for Fruits & Dry Fruits

This page lists all articles, blogs, news updates, summary of notifications and circulars relating to GST Rates

GST Rates

The Perils of "Second Adjudication": When Tax Auth...

By: Abhishek Raja Ram

Interest on Unutilised ITC Under GST: Section 50(3...

By: Abhishek Raja Ram

GST Section 83 Provisional Attachment: Legal Limit...

By: Abhishek Raja Ram

Interplay Between Section 129 and Section 130 Unde...

By: Abhishek Raja Ram

Can Mandatory Pre-Deposit Be Waived Under GST and ...

By: Abhishek Raja Ram

Can GST Refund be rejected when the LUT is filed a...

By: Abhishek Raja Ram

Section 67 of the Central Goods and Services Tax A...

By: Abhishek Raja Ram

HSN Code and GST Rate for Fish Meat & Fillets

By: Prakash Matre

GST Assessment, Appeals & Recovery Procedures: A T...

By: Abhishek Raja Ram

GST Compliance Challenges in the New "Demerit" 40%...

By: Abhishek Raja Ram

Strategic Implications of India’s GST 2.0 Rate Ref...

By: Abhishek Raja Ram

HSN Code and GST Rate for Fruits & Dry Fruits

By: CA Kamal Sakle

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