Background The Supreme Court revisited the principles governing works contract taxation—particularly when property in goods is deemed to be transferred in the course of such contracts.The case involved printing of lottery tickets where the appellant used its own ink and chemicals on paper supplied by the customer. The key question:…
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The Sunset of Compensation Cess and the Road Ahead: A Policy, Federalism and Litigation Perspective
Background Introduced in 2017 to compensate States for GST revenue loss, the Compensation Cess expires on 22 September 2025. While the levy ends, huge unutilised input tax credit (ITC) balances remain in taxpayers’ ledgers, raising the crucial question—will these credits lapse, be refunded, or migrate into the regular GST chain? Constitutional…
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When Incentives Become Barriers: Supreme Court on Discriminatory Tax Notifications.
Background Key Legal Issue Petitioners’ Arguments State’s Arguments Supreme Court’s Findings Conclusion of the Court Landmark Judgments Referenced Key Takeaways This judgment strengthens constitutional discipline in fiscal policy and serves as a caution to States while framing tax incentives. To explore the complete analysis, read the full article here: https://vilgst.com/showiframe?V1Zaa1VsQlJQVDA9=TVRjMU5nPT0=&page=articles…
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8 Landmark Judgments in 8 Years: GST through the Lens of Supreme Court – Part II
Key Principles from the Supreme Court’s GST Jurisprudence Satyam Shivam Papers (2022) – Expiry of E-Way Bill Mohit Minerals (2022) – IGST on Ocean Freight (CIF Contracts) Skill Lotto Solutions (2020) – GST on Lotteries Radha Krishan Industries (2021) – Provisional Attachment under Sec 83 Tribunal’s & Court’s Broader Findings…
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GST 2.0: Decoding the Prime Minister’s Roadmap
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…
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8 Landmark Judgments in 8 Years: GST through the Lens of Supreme Court – Part I
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…
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GST Rate Notification and CTA, 1975 – cousins at a family wedding!
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…
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Inter-State Transfer of ITC on Amalgamation: Bombay High Court Reaffirms “One Nation, One Tax”
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…
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Eight Years of GST: A Legal Retrospective
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…
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Federalism in Action: The Constitutional and Political journey of GST Council
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),…