GST Registration for E-Commerce Sellers — Mandatory Regardless of Turnover Section 24(ix) of the CGST Act mandates GST registration for every person who supplies goods

GST on Hotel Rooms — Rate Structure 2025 The GST rate structure for hotel accommodation in India is tiered based on the declared room tariff

What is an LUT and Why Exporters Need It A Letter of Undertaking (LUT) is a declaration made by a GST-registered exporter that they undertake

What is Section 128A and Why Was It Introduced? Section 128A of the CGST Act was inserted by the Finance (No. 2) Act 2024 as

GST Late Fees — GSTR-1, GSTR-3B and Annual Return GST late fees are levied under Section 47 of the CGST Act for delayed filing of

What is an HSN Code and Why Is It Mandatory? HSN stands for Harmonized System of Nomenclature — an internationally standardised coding system developed by

GST on Gold — 3% Rate and Why It Was Set Low Gold and gold jewellery attract GST at 3% under HSN code 7108 for

GST Rate Structure for Vehicles — Base Rate Plus Compensation Cess The GST on vehicles operates on a two-part structure: a base GST rate of

Types of GST Show Cause Notices — Section 73 vs Section 74 GST show cause notices are issued under two primary sections of the CGST

What is a SAC Code and How Is It Different from HSN? SAC stands for Services Accounting Code — a 6-digit numerical code system used

Who Must Register for GST — Threshold and Mandatory Cases GST registration becomes mandatory when a business’s annual aggregate turnover exceeds the prescribed threshold in

What is the GST Composition Scheme and Who Can Use It? The GST composition scheme is a simplified taxation option available to small businesses that

What is an E-Way Bill and When Is It Required? An e-way bill (Electronic Way Bill) is a document generated on the GST e-way bill

What is GSTR-9 and Who Must File It? GSTR-9 is the Annual Return under the Goods and Services Tax framework, prescribed under Section 44 of

What is GSTR-3B and Why Is It Important? GSTR-3B is the monthly summary return that every regular GST-registered taxpayer must file to declare their outward

What is GSTR-1 and Who Must File It? GSTR-1 is the Statement of Outward Supplies — the return in which every GST-registered person declares all

What is Reverse Charge Mechanism and Why Does It Exist? The Reverse Charge Mechanism (RCM) is a GST compliance framework under which the liability to

What is Input Tax Credit and How Does It Work? Input Tax Credit (ITC) is the mechanism that gives GST its non-cascading character — it

GST on Under-Construction Property — 5% and 12% Rates GST is applicable on the purchase of under-construction residential and commercial properties. The builder or developer

GST on Mobile Phones and Smartphones — 18% Mobile phones and smartphones attract GST at 18% in India. This rate applies uniformly to all categories

GST on Fresh and Unprocessed Food — 0% Rate Fresh and unprocessed food items that are not branded or pre-packaged are broadly exempt from GST

GST Rate Structure in India — The Four-Slab Framework India’s Goods and Services Tax (GST) operates on a four-tier rate structure designed to balance revenue