"CA Praveen Maheshwari is a practicing Chartered Accountant and Partner at N J Jain and Associates, a firm dedicated exclusively to Indirect Tax practice."
The Finance Bill, 2026 clarifies GST treatment of post-sale discounts by bringing them within Section 34 time limits. The ruling ends ambiguity while enforcing strict deadlines and ITC reversal compliance.
Comprehensive technical analysis of classification of HDPE Geomembrane under GST, exploring its varied applications from agriculture to biofloc technologies. This piece dissects ongoing debates in HSN categorization, manufacturing processes, and judicial precedents.
