GST Advisory AI
ITC eligibility, place of supply and rate, and transaction structuring that read the whole GST Practice Manual for the provisions in your facts — the conditions, the clause letters, the notification entries, the time limits, the forms — and then bring in the statute, circulars and rulings for the contested point. Every figure is dated. Every answer states the position as it is, not as the client would like it.
Rulings answered the litigator. The manual answers the adviser.
Until now the research engine was built around 75,000 GST rulings — the right foundation for an SCN reply or a GSTAT appeal. A consultant's day is different: is this credit available, which rate entry, where is the place of supply, how do I structure it. That needs the practice text, read in full, with the clause named.
The manual, read whole
Name a provision — or just describe the purchase, the supply or the deal — and the AI loads the Practice Manual's complete treatment of it in reading order: conditions, blocks, apportionment, time limits, forms, the departmental clarifications and the consequences. Not five scattered paragraphs. The chapter. Where a document runs to a hundred pages, the pages that name your provision come first.
Figures from the text, dated
Every rate, entry number, time limit and form in an ITC or place-of-supply answer comes from the manual document supplied, and the answer says which financial year it is written for. If a figure is not in the text, the answer says so instead of inventing one. HSN and SAC codes are never guessed.
Adviser, not advocate
Opinions and advisories now give the position as it is. Where the statute, a notification, a binding circular or a jurisdictional High Court is against your client, the answer says so first and gives the safer course. Settled, arguable and "what the client should actually do" are kept apart. The precedent table includes the cases against you.
Advise & Plan
Sitting beside Research on the GST AI page, ahead of the notice replies, appeals and GSTAT proceedings.
ITC Eligibility & Reversal
NewSix fields — what was bought, for what use, the supplier's compliance, the year, the tax, your output mix — and the answer leads with one table: every condition of section 16(2), the 17(5) block by clause letter with its exception, 17(2) and Rule 42/43 apportionment, the 16(4) time limit, Rule 37, capital-goods treatment, how to claim or reverse, and interest only where it is actually due.
- Company car, canteen, own warehouse, CSR, free samples — the clause named and the exception tested
- Supplier has not paid: 16(2)(c), Rule 36(4), DRC-01C, Circulars 183 and 193, what to collect now
- Credit availed but not utilised carries no interest — said plainly, with Rule 88B
Place of Supply, Rate & Classification
NewDescribe the supply and the two parties. The answer fixes goods or service, HSN/SAC and the rate entry, the place of supply with the IGST sub-section actually applied, IGST versus CGST+SGST, reverse charge, exemption or zero-rating — then the competing entry, the test that decides, the rate history and what happens if the wrong head or the wrong rate was paid.
- Section 12 vs 13, the 13(2) default vs 13(3)–(13), bill-to-ship-to, intermediary, OIDAR
- Composite vs mixed decided before the rate; export of services tested against all five conditions of 2(6)
- Wrong head paid: section 77 / 19 refund, no interest — not a short payment
Transaction Structuring
NewDescribe the proposed legs and the objective. The memo works out GST on every leg with the value rule applied, runs a seventeen-line Schedule I/II/III, valuation, ITC, reverse-charge and registration screen where every line is rated, costs two or three alternatives on the same figures, lists the compliance each triggers, and ends with a recommended route, a safer fallback and whether an advance ruling is worth filing first.
- Hive-off as going concern vs itemised sale vs lease; cross-charge vs ISD; export route for a SaaS group; dealer incentive schemes
- Income-tax, stamp duty and FEMA points flagged in one line each, never resolved
- Lawful planning only — a sham or a colourable device is named as such and the lawful route given instead
Legal Opinion & Client Advisory
RebuiltA formal opinion on a proposed transaction, an ITC claim, a classification or a dispute — facts, issues, applicable law, a precedent table that includes the cases against the client, and a Settled / Arguable / Weak conclusion with the safer course. The client advisory is written from the same manual documents, in plain language, with the GST cost in rupees where the facts allow and the compliance dates the client has to meet.
Two real answers, lightly trimmed
Generated on 1 October 2026 on the live system; every row is cited to the Practice Manual document that was read whole.
| Going concern exemption | Sl. No. 2, Notification 12/2017-CT(R) — nil-rated, provided assets, employees, contracts and liabilities all transfer. Settled (favourable). |
| ITC balance of Rs. 1.8 crore | Transferable under s.18(3) / Rule 41 by Form ITC-02 with a CA certificate, before the transferor's registration is cancelled. Settled. |
| Capital goods on transfer | Building: no reversal, no ITC was taken. Plant: s.18(6) / Rule 44 reversal is the department's likely position. Arguable — working to be prepared asset-wise. |
| If the subsidiary will not take the liabilities | Exemption fails; 18% on Rs. 42 crore (Rs. 7.56 crore) and ITC-02 route closed. Settled (adverse) — said first. |
| Safer course | Transfer all liabilities, document the going concern, file ITC-02 first; advance ruling under s.97 if the related-party character worries the client. |
| Cloud hosting from Singapore | Import of service, place of supply Noida (s.13 IGST); 18% IGST under reverse charge — about Rs. 54,000 a month, Entry 1 of Notification 10/2017-IT(R). |
| GTA | 5% (CGST 2.5% + SGST 2.5%) under reverse charge, Rs. 4,000 a month, Entry 1 of Notification 13/2017-CT(R); needs a consignment note to be a GTA at all. |
| Credit | Both streams fully creditable — a cash-flow timing cost, not a real cost; pay in cash through the portal, not from the credit ledger. |
| Documents | Self-invoice under s.31(3)(f) within 30 days of receipt (Rule 47A), payment voucher on payment, exchange rate recorded on each self-invoice. |
| If the vendor registers under OIDAR | Changes nothing for a registered B2B recipient — the s.14 simplified scheme is for unregistered customers; reverse charge stays. |
From your facts to the chapter that answers them
Provisions in play
Sections you name are read directly, CGST and IGST told apart. Plain language is mapped too: "company car", "going concern", "Singapore vendor", "bill to ship to". When neither resolves, the AI classifies the facts first.
The manual, whole
For each provision the one Practice Manual document that treats it — not the case note or the circular summary that merely mentions it — is loaded in full: up to five documents for an ITC or place-of-supply question, four for a structuring memo.
Statute, notifications, rulings
The section and rule text, the rate and exemption notifications, the CBIC circulars on the point, and the AAR, High Court and Supreme Court rulings that decide the grey area — each citation verified against the database.
Dated to the facts
Rates and conditions are answered for the date of the supply or the invoice — the 22 September 2025 rate restructuring, the 1 January 2022 GSTR-2B condition, the 1 November 2024 self-invoice time limit — and the answer says which boundary applies.
The half of the practice that never gets to the Tribunal
GST consultants and advisory desks
Credit eligibility, classification and structuring answered with the manual open at the right page, in a form you can put on letterhead after your own review.
In-house indirect tax teams
Vendor credits, cross-border services, group restructuring and dealer schemes — the screen and the compliance list before the board paper, not after the DRC-01C.
Litigation chambers that also advise
The same page, the same subscription. Advise & Plan on one band, Reply & Litigate and GSTAT Proceedings on the others, and an analysed document can be carried into any of them.
Open GST AI and pick ITC, PoS & Rate or Structuring
Included in every GST AI plan. Research stays free; the advisory and drafting workflows need a Professional plan or above.