How is an unjustified tax demand challenged? An unjustified tax demand under GST or any tax law can be contested through established mechanisms provided under the CGST Act, 2017, and the Indian Constitution. Taxpayers can challenge such demands by appealing to higher authorities or courts, emphasizing procedural errors, lack of evidence, or wrongful application of […]
How does GST apply to the e-commerce sector? GST and the E-Commerce Sector: Provisions, Framework, and Landmark Cases The Goods and Services Tax (GST) significantly impacts the e-commerce sector, streamlining tax compliance, reducing tax cascading, and ensuring uniformity. E-commerce is comprehensively regulated under the GST Act, 2017, with distinct provisions for marketplace operators, suppliers, and
How are real estate transactions affected by GST? Real estate transactions in India have undergone significant transformation with the introduction of the Goods and Services Tax (GST). GST has replaced multiple indirect taxes such as VAT, service tax, and excise duty, creating a unified taxation structure. Its application to real estate is governed by provisions
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What are the GST provisions for the textile industry? The textile industry is one of India’s largest sectors, contributing significantly to GDP and employment. With the introduction of the Goods and Services Tax (GST), the industry has witnessed structural changes in tax compliance and cascading tax elimination. Constitutional Framework for GST on Textiles 1. Article
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Who is required to register under GST? The Goods and Services Tax (GST) has streamlined the taxation system for the food and hospitality sector by replacing multiple indirect taxes like VAT, service tax, and luxury tax. Its implementation has introduced transparency and uniformity, but it also presents unique challenges for businesses in this sector. Constitutional
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Are agricultural products exempt from GST? Agriculture is a crucial sector in India, and the Goods and Services Tax (GST) has been designed to ensure minimal disruption to its operations. Most agricultural products and services are either exempt or taxed at a lower rate to promote the sector’s growth and reduce the burden on farmers.
What is the treatment of GST for petroleum products? Petroleum products like petrol, diesel, natural gas, and crude oil are significant contributors to India’s revenue. However, these products are excluded from the Goods and Services Tax (GST) framework under specific provisions of the GST laws and constitutional amendments. This exclusion has implications for businesses and
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Are religious services exempt under GST? Religious services in India, such as those provided by temples, mosques, churches, and other places of worship, are exempt from the Goods and Services Tax (GST) to preserve their sanctity and encourage the continuity of religious and charitable activities. These exemptions align with the broader policy of promoting public
What are the GST provisions for the transportation sector? The Goods and Services Tax (GST) regime in India, implemented on July 1, 2017, subsumed various indirect taxes, including those applicable to the transportation sector. The transportation sector, encompassing passenger transport (road, rail, air, and waterways) and freight services, is significantly impacted by GST provisions. Below
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Are religious services exempt under GST? Religious services in India are largely exempt from the Goods and Services Tax (GST) due to their socio-cultural significance and the Indian Constitution’s commitment to protecting religious freedoms. Here’s a detailed analysis of the provisions, constitutional framework, and relevant landmark cases: 1. GST Exemption for Religious Services A. Provisions
