"Subhasis is FCA and in the field of tax since last 22 years. Most of the time in his career he was with Big 4 accounting firms such as PwC, KPMG, and E&Y. He is a faculty for direct tax, GST and UAE VAT. He is associated with Ministry of Industry, Govt of India for providing training on GST to MSME sector, he is an active contributor to Dubai Chambers of Commerce on UAE VAT. Analysis of law and mapping the same with facts to develop the line of argument is his hoppy"
Can Delhi High Court decision in the case of ‘Cellular operators association of India Vs. UOI’ block migration of KKC? Revenue authorities are issuing show cause notice to the registered taxable persons who had migrated accumulated credit of Krishi Kalayan Cess (herein after referred as KKC) from erstwhile tax regime to new tax regime vide Trans-1 Form.
Furthermore, a business may choose to register for VAT voluntarily if their supplies and imports are less than the mandatory registration threshold, but exceed the voluntary registration threshold of AED 187,500.
In this article, we will analyse a scenario where import of service will remain out of the purview of IGST. Facts: An Indian construction company, X & Co having principal place of business in Mumbai and registered under GST has got a contract from the Govt of Maldives for construction of residential complex at Maldives.
GST is applicable within the taxable territory. In this article we will analyze a scenario where we could notice how GST law could extend its arm to cover transactions beyond the taxable territory.
Levy of GST on GTA service for transportation of goods on road and availability of credit to the recipient of service is always a controversial issue.
