The GST framework for hotel accommodation and restaurant services has been revised, effective April 1, 2025, as per Notification No. 05/2025 – Central Tax (Rate). The concept of “declared tariff” is replaced with actual transaction value for determining GST rates. Hotels offering accommodation above ₹7,500 per day are automatically classified as “specified premises,” enabling them […]
Navigate the complexities of GST on developed land sales in India, examining CBIC circulars, conflicting AAR/AAAR rulings, and developer recommendations.
Learn the essential steps for GST audit preparation, including document review, return reconciliation, common auditor focus areas, and compliance checks.
Earlier Bricks manufacturer mostly take GST number as composition dealer & enjoy 1% tax, but now they have to pay 6% tax at least. Bricks manufacturer now not able to take composition number for GST