BackgroundOn 15th August 2025, during India’s 79th Independence Day address, the Hon’ble Prime Minister outlined a bold vision for the future of India’s tax system. At the heart of this vision lies GST 2.0—a next-generation framework aimed at simplicity, transparency, and citizen-centric compliance. Key Pillars of Reform 1. Structural Corrections…

Key Principles from the Supreme Court’s GST Jurisprudence Tribunal’s & Court’s Broader Findings Key Takeaway Full article available here : https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjeU9BPT0=&page=articles Please find the PDF copy attached for ease of reading. Feedback is welcome. (The author is a practicing advocate, Co-Founder and Legal Head of RB LawCorp.He specializes in GST…

The Customs Excise and Service Tax Appellate Tribunal (CESTAT) Principal Bench addressed a key interpretational issue in Samsung India Electronics Pvt Ltd vs Principal Commissioner of Customs (2025) regarding classification and tax rates under GST vis-à-vis the Customs Tariff Act (CTA), 1975. Explore the complete article here: https://test.taxindiaonline.com/news/guest_column/details?id=51753 For easy…

Since the rollout of GST, one of the key promises has been the removal of cascading taxes and the creation of a seamless national market. The recent judgment by the Goa Bench of the Bombay High Court in Umicore Autocat India Pvt Ltd vs Union of India (2025) marks a…

1. IntroductionSince its rollout on July 1, 2017, GST has been a landmark reform replacing multiple indirect taxes with a unified regime. While its framework is constitutionally robust, practical implementation has seen mixed success due to legislative tweaks, judicial scrutiny, and administrative challenges. 2. Vision vs RealityThe 101st Constitutional Amendment…

GST Council: A New Federal Model The GST Council, formed under Article 279A, is India’s first real-time federal tax body, enabling joint decisions by the Centre and States. Launched with GST in 2017, it promotes cooperative federalism by recommending tax rates, exemptions, and resolving disputes. Highlights: In Mohit Minerals (2022),…

The Sikkim High Court in SICPA India Pvt. Ltd. v. UOI allowed refund of unutilized ITC after business closure, reigniting debate under GST. Case Summary: Court’s View: Caution: Conclusion:A progressive move, but the refund right on closure still awaits Supreme Court clarity or legislative change. Read the full article here:https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjd09BPT0=&page=articles…

Summary: GST on essentials like flour, pulses, and grains has evolved from brand-based taxation to a packaging-based approach. Key Shifts: Amendment in 2025: Impact: Read the article online here: https://www.taxmann.com/research/gst-new/top-story/105010000000026712/taxability-of-commodities-under-gst-from-branding-to-pre-packaged-and-labelled-goods-experts-opinion  Please find the article attached for your reference. I hope you find the analysis insightful and welcome your feedback or queries.…