by Audit Analyst | Jan 20, 2026 | Value Added Tax
Continuing Validity of VAT Laws Post-GST Although GST subsumed most indirect taxes from 1st July 2017, VAT laws were not repealed VAT continues to govern transactions up to 30th June 2017, especially for goods not under GST like alcohol and petroleum Therefore, VAT...
by Audit Analyst | Jan 20, 2026 | Value Added Tax
Goods Excluded from GST and Covered Under VAT Alcohol for human consumption remains outside GST and continues to be taxed under State VAT laws Petroleum crude, motor spirit (petrol), high-speed diesel (HSD), natural gas, and aviation turbine fuel (ATF) are still under...
by Audit Analyst | Jan 20, 2026 | Value Added Tax
VAT Appeals After GST Implementation The introduction of GST on 1st July 2017 did not terminate pending appeals under VAT laws VAT Acts were not repealed, and they continue to govern pre-GST tax periods Appeals filed before or after GST for VAT matters are handled...
by Audit Analyst | Jan 20, 2026 | Value Added Tax
Legal Continuity of VAT Laws After GST Though GST was implemented from 1st July 2017, state VAT laws were not repealed entirely VAT Acts continued to remain in force for pending assessments, audits, recovery, and appeals States issued notifications clarifying that...
by Audit Analyst | Jan 20, 2026 | Value Added Tax
VAT Credit into GST When GST was implemented on 1st July 2017, it replaced VAT, Service Tax, and other indirect taxes Businesses registered under VAT needed a way to carry forward unused input VAT credit into the GST regime The transition ensured that legitimate tax...
