Explore the lingering issues before the GST Council, including the complex determination of place of supply for ex-factory and ex-warehouse supplies. Delve into legal nuances, interpretations, and potential solutions.
This piece I should have written just after the introduction of the Central Goods and Services Tax (Amendment) Act, 2018. But never thought it will become so relevant topic after so many months, which will prompt me to take up this effort now. If we recall, amongst others, the said Amendment Act has substituted Section […]
COVID 19 Pandemics – What still can be done to provide Reliefs to the Dealers We are all aware of the fact that COVID – 19 has not only posed a serious threat on the physical wellbeing of millions of people across the globe including India but has badly shaken the global economy, as well. […]
As per the Jammu and Kashmir Reorganisation Act, 2019 read with the Notification bearing S.O. 2889 (E) dated 09.08.2019 issued by the Department Jammu and Kashmir Affairs, Ministry of Home Affairs, the appointed date for the reorganization of the State of J&K into Union Territory (UT) of J&K and UT of Ladakh is fixed as […]
Newly introduced proviso to Section 17(5)(b) of the CGST Act, 2017 should, inter alia, enable availment of input tax credit for goods and services procured for providing canteen facility to employees, where the employer is obligated to provide such canteen facility under any law for the time being in force.
