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Archive: 05 September 2020

Posts in 05 September 2020

GST on toll charges in case of toll contracts, A big issue???

September 5, 2020 35436 Views 0 comment Print

Chargeability of GST on Toll Contracts  Before going into the discussion of the GST chargeability on the roads / highways we have to understand some basic facts that the how the overall model works . In India The development of National Highways is the responsibility of the government of India . The Parliament of India […]

UP-RERA issuing Strict Guidelines to help Homebuyers take action against Defaulting Builders

September 5, 2020 1083 Views 0 comment Print

The Uttar Pradesh Real Estate Regulatory Authority (UP-RERA) is coming out with a set of Standard Operating Procedures (SOPs) for home buyers. These SOP are a set of guidelines to be followed by homebuyers if they find out any builder is not honouring the orders of the Authority . Soon the SOP List will be uploaded […]

GST, Territorial Nexus Theory, and Article 286 of the Constitution

September 5, 2020 3711 Views 0 comment Print

A close reading of Article 246A of the Constitution of India reveals that the Legislature of each State can make law for imposing goods and services tax on a supply of goods or services or both, except a supply of goods or services or both which takes place in the course of inter-State trade or […]

Merger Case Study- Private Limited Company with LLP

September 5, 2020 14364 Views 2 comments Print

Recently there is judgment passed by the Chennai Bench of NCLT, on 11/06/2018 approving the scheme of Amalgamation where a merger was effected amongst an Indian company (private limited company) and a LLP (Limited Liability Partnership).

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