Around five years back, the introduction of Goods and Services Tax (GST) came as a transformative move that aimed to digitize the complete process of tax collection and administration. It was ...

Before the introduction of Goods and Services Tax (“GST”), the Centre and the States used to levy various indirect taxes such ...

New Delhi: The country's indirect tax structure will undergo a significant revamp from Monday with introduction of the second generation of the goods and services tax (GST 2.0) system, making ...

The GST Council held its 51st meeting on August 2, 2023. As per Article 279A of the amended Constitution, the GSTC is a joint forum of the Centre and the states with the Union finance minister as its ...

Explains why GST is not a discount and highlights the strict conditions under Section 16 that make personal-use ITC claims ...