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Practice area · GST

GST answers you can actually rely on.

One classification call or a blocked-credit misread can trigger years of demand and interest. Get the GST position with the exact section, rule and CBIC circular cited.

GST is India's destination-based tax on the supply of goods and services, governed by the CGST, SGST, IGST and UTGST Acts. AskSolique answers GST questions with the exact section, rule, notification or circular attached to every claim.

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GST is the single most-asked area on AskSolique - high volume, high ambiguity, and the one where a confident wrong answer scales into every invoice.

Why GST is hard

A young law, rewritten by hundreds of circulars.

GST is barely a few years old and already sits under thousands of notifications, rate changes, CBIC circulars and Advance Rulings that qualify the bare Act line by line. Classification turns on HSN and a chain of tariff notes; input tax credit is a maze of Sec 16 conditions and Sec 17(5) blocks that CBIC keeps clarifying; place-of-supply rules shift the tax between states. The statute alone rarely gives you the answer - the current position lives in a circular issued last month that most tools have never read.

What's broken in the way you work today

You feel this on every opinion and every return.

  1. Circulars overwrite the bare Act

    The section says one thing; a CBIC circular narrows or reverses it. If your source is the Act alone, you are quietly working from a superseded position.

  2. General AI guesses classification

    Ask a chatbot for an HSN code or an ITC eligibility and it returns a fluent answer with a section number that may not say what it claims - and reads exactly like a correct one.

  3. ITC decisions carry interest and penalty

    A wrong credit call is not a rounding error. It is reversed with interest, and repeated across periods it becomes a demand that dwarfs the fee on the advice.

  4. Every ruling gets re-researched

    The same recurring question - RCM on a service, credit on a facility - gets researched from scratch each time because last quarter's note is buried in someone's inbox.

What happens if nothing changes

A wrong GST position doesn't stay small.

GST demands compound. A mis-taken credit or a wrong classification is reversed with interest at 18%, exposed to penalty, and - because the same treatment repeats on every invoice - multiplied across every period until an officer picks it up, often years later during audit. By then the interest alone can exceed the original tax, and the advisor who signed the position is the one explaining it. Doing nothing means carrying that silent, growing exposure on positions you took confidently but never re-checked against the current circular.

What has to change

The section, the circular and the ruling - in one answer.

Stop reasoning from the bare Act and stop trusting an uncited paragraph. The GST position should arrive with the section, the governing CBIC circular and the relevant Advance Ruling together, from a corpus maintained as CBIC issues - and it should carry through to the customs and income-tax angles of the same transaction, because a supply rarely sits inside GST alone.

Genuine use cases

The questions that land on a GST desk - answered, cited.

Real fact patterns from indirect-tax work. Each returns the position with the exact provision and circular attached.

ITC on employee health insurance

A company provides group medical cover to staff and wants to claim the credit. Is it allowed?

The question

Can we claim ITC on employee group health insurance?

AskSolique answers

ITC on health insurance is generally blocked under Sec 17(5)(b), but it is available where providing that insurance is obligatory under a law in force - so the credit turns on whether a specific statutory obligation applies to the employer.

  • ↳ Sec 17(5)(b), CGST Act
  • ↳ Circular 172/04/2022-GST

Corporate guarantee to a subsidiary

A parent gives a guarantee to its bank for a subsidiary's loan, without charging a fee. Is GST payable?

The question

Is a parent's corporate guarantee to a subsidiary a taxable supply?

AskSolique answers

It is a supply between related persons under Schedule I, but where the guarantee is given without consideration, CBIC has clarified the taxable value is nil - so no GST is payable on the guarantee itself.

  • ↳ Sch I, CGST Act
  • ↳ Circular 204/16/2023-GST

Place of supply for online services

A platform supplies digital services to unregistered consumers across states. Which state gets the tax?

The question

What is the place of supply for online services to an unregistered person?

AskSolique answers

For OIDAR and similar services to an unregistered recipient, the place of supply is the recipient's location under Sec 13(12) of the IGST Act, determined using the address-on-record and other prescribed proxies.

  • ↳ Sec 13(12), IGST Act
  • ↳ IGST Rules

What your team gets out of it

Not a discount on hours - leverage on the highest-stakes work you do.

  • Classify with confidence

    Classification and rate questions come back grounded in the tariff and the governing notification - not a plausible-looking guess.

  • Protect the credit

    Every ITC call surfaces the Sec 17(5) block or the enabling condition, so a wrong credit never quietly compounds into a demand.

  • Reuse instead of re-research

    Recurring questions are answered once, cited, and stay searchable - the team stops solving the same problem twice.

  • Defensible on audit

    Every position traces to the exact section and circular - the kind of answer you can put in a reply to a notice and stand behind.

Frequently asked GST questions

Is ITC available on motor vehicles?
ITC on motor vehicles for passenger transport is blocked under Sec 17(5)(a), with exceptions for further supply, transport of passengers, or driving instruction.
What is the time limit to claim ITC for a financial year?
ITC for a year must be claimed by 30 November following the end of that financial year, or the date of filing the annual return, whichever is earlier - per Sec 16(4).
Is a personal guarantee by a director a supply?
It is a supply under Schedule I, but where given without consideration CBIC has clarified the taxable value is nil (Circular 204/16/2023-GST).
What is the place of supply for online services to an unregistered person?
For OIDAR and similar services to an unregistered recipient, the place of supply is the recipient's location, per Sec 13(12) of the IGST Act.

A cited answer, in context

Put a GST question of your own to it.

Start free, bring a real matter, and see the answer come back cited to the exact source. No card, no demo call.

Example question

Can we claim ITC on employee group health insurance?

AskSolique answers

ITC is generally blocked on health insurance under Sec 17(5)(b), but it is available where providing that insurance is obligatory under a law in force - check the specific obligation before claiming.

  • ↳ Sec 17(5)(b), CGST Act
  • ↳ Circular 172/04/2022-GST
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