Unravel the implications of GST on interest-free loans extended by a parent company to its subsidiaries. Get an expert analysis on the issue.
xplore the intricacies of Job Work under GST – from definitions to seamless processes. Learn about supply of services, sending goods to job workers, deemed supplies, and more. Get insights from expert CMA Utpal Kumar Saha for a smooth GST regime transition.
Analysis of GST exemption on pure services provided to the government, local authority, and governmental entity. Understand the applicability of GST notification.
Section 12 is applicable when both the location of supplier of service and location recipient of service is in India. Section 13 will be applicable when either of the location of supplier of service or location of recipient of service is outside India. So, in the given situation section 13 is applicable as the location of recipient is outside India.
Implication of GST on Joint Development Agreement executed on and after 01st April 2019 Joint Development Agreement Under the Joint Development Agreement, hereinafter referred to as JDA, the land owner contributes its land to the real estate developer for construction of real estate projects and the real estate developer undertakes construction of real estate projects […]
No separate GST Registration is required in the State where imported goods are cleared for sale to customer in the context of Kardex India Storage Solution (P) Ltd. Separate GST Registration in State where imported goods are cleared for sale to customer? A. Brief Fact of the case: M/s Kardex India Storage Solution (P) Ltd, […]
Recently the Authority of Advance Ruling, Rajasthan in the case of Clay Craft India (P) Ltd has passed a ruling that consideration / fees paid to directors will attract Goods and Services Tax under reverse charge vide entry no 6 of notification no 13/2017 Central Tax (rate) dated 28-06-2017.
