Haryana revives entry tax after 8 years, sparking legal concerns. Understand the implications, recovery limits, and legal remedies for businesses.
Analysis of Gujarat High Court’s judgment on GST for GIDC leasehold rights. Highlights flaws in equating leasehold with ownership and GST implications.
Analysis of Safari Retreats judgment by Apex Court, focusing on GST’s ITC provisions, plant definitions, and implications for renting and leasing services.
Article explains how Supreme Court’s ruling on royalty as a non-tax impacts GST disputes related to land activities, including development and leasehold rights.
Dive into the intricacies of GST implications for seconded employees across various business models. Understand taxability, legal nuances, and potential risks.
Explore the complex world of GST and seconded employees, analyzing control, supervision, and costs. Learn about legal nuances and practical considerations.
Although with the advent of E-commerce, the distance between a manufacturer and an end consumer is reducing day by day, however, the age-old system of a supply chain consisting of manufacturers, depots, stockiest, distributors, wholesalers, retailers etc. is still in existence.
Unravel the complexities of GST on development rights with a critical analysis. Explore the debate on the taxability of the transfer of development rights, dissecting joint development agreements. Learn how to minimize the impact of GST and segregate consideration between development rights and land sale. Dive into the intricacies of the tax landscape for a comprehensive understanding.
Before digging deep into the concept of fixed establishment, let us first establish its relevance under GST. Section 22 of the GST Act provides that every supplier is liable to take registration from where he makes a taxable supply. On a bare perusal of this provision, it seems that a reference is drawn to a […]
