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Case Overview On 11 April 2025, the Kerala High Court gave a very important decision in Indian Medical Association (IMA) v. Union of India (UOI). The case was about whether associations like IMA have to pay GST on services they provide to their own members. The Court looked at Section 7(1)(aa) of the CGST Act,
Issue: Levy of IGST on ocean freight under reverse charge mechanism (RCM) 📝 TL;DR – Mohit Minerals Case (2023) Introduction Under GST, importers of goods are required to pay Integrated GST (IGST) on the value of imports. The value typically includes the CIF (Cost, Insurance, and Freight) component. Despite this, a notification from the GST
Safari Retreats Pvt. Ltd. v. Chief Commissioner of CGST (2023) Issue: Input Tax Credit (ITC) on construction of immovable property used for leasing Introduction The Goods and Services Tax (GST) system in India was created to simplify indirect taxes and to ensure a smooth flow of Input Tax Credit (ITC). However, some provisions of the
Suncraft Energy Pvt. Ltd. vs Assistant Commissioner, State Tax (2023) 1. Background of the Case This case is about the Input Tax Credit (ITC) system under the Goods and Services Tax (GST) law. ITC is the right of a registered taxpayer to claim credit for the GST already paid on purchases, which can be used
1. Background of the Case The case concerns corporate guarantees and whether issuing them amounts to a “taxable service” under the indirect tax regime before GST (i.e., under the Finance Act, 1994). The Revenue (tax department) believed that when a company issues such guarantees, it is offering a service, similar to how a bank charges
Top 10 GST Case Laws Since 2017: Judgments and Impact 1. Gameskraft GST Case Law- GST on Online Gaming Parties involved- Directorate General of GST Intelligence vs. Gameskraft Technologies Pvt. Ltd. Forum- Supreme Court of India (Next hearing 15th July 2025) Key aspects of the case- Progress of the case: A popular case where the proceedings are underway,
The Goods and Services Tax (GST) is the most significant tax reform in independent India. Launched on 1st July 2017, GST replaced a complex web of indirect taxes with a “One Nation, One Tax” system. It simplified compliance, reduced cascading of taxes, and integrated India into a single common market. Let’s break down GST in
