The 49th GST Council meeting held on 18th February 2023 has made the following…
ITC of tax paid on expenditures incurred to combat COVID-19 – A sigh of relief or a matter of concern
Introduction While we write this article, the entire world is suffering through…
DVDs/CDs supplied with software to use it as application are not ‘e-books’, ineligible for 5% GST
Where assessee/dealer is engaged in publishing law journal in print and selling…
ITC on Construction and Works Contract Services
In the flashy world we live in, splurging on interior decoration and…
GST Implications in Joint Development Agreement Involving Sale of Plotted Land
Land is a State subject as per Entry 18in List II of…
Implication of GST on CSR Expenses
Introduction to Corporate Social Responsibility (CSR) In the legal framework, Corporates on…
GST & IDT UPDATE
Extension of validity of E-way bills CBIC earlier vide Notification no. 35/2020…
Updated Statutory & Regulatory Relief to businesses | COVID-19 Lockdown
Entire world is fighting against epidemic COVID-19 outbreak and Hon’ble Prime Minister…
Separate GST registration for companies undergoing CIRP: Critical Analysis
1. Introduction The Insolvency and the Bankruptcy Code, 2016 (hereinafter referred to…
Auctioning of right to collect charges for conducting pooja by religious institution is a service, taxed @ 18% GST
Auctioning for collection of vehicle entry fees for access to temple premises,…