"Ex-Customs Officer and now Practising Lawyer having 33 years experience in Indirect Taxation. PhD in GST Law. "
Explore GST input tax credit (ITC) rules for building construction, recent Supreme Court rulings, and exceptions under the CGST Act for plant and machinery.
Explore how Extra Duty Deposit (EDD) refunds work in customs, including laws, unjust enrichment, and the role of SVB in provisional assessments.
GST officers are empowered to inspect & search and seize “goods” only. Seizure of Cash & other assets under GST is not valid. Learn more about it from this blog post!
Discover the details of the GST Amnesty Scheme, which extends the appeal period for taxpayers who missed the deadline to file appeals. Learn about the conditions and implications
Learn about taxability of ‘Keyman Insurance Policies’ in light of 2013 Finance Act amendment. Understand how law has evolved and what it means for your business.
Unraveling the complexities of GST on Transferable Development Rights (TDR). Delve into the distinctions between Transferable Development Rights and Transfer of Development Rights. Explore the taxability of TDR under the GST Act, analyzing its classification as goods or services. Understand the nuances of Schedule III, determining if TDR falls under the negative list. Conclude by deciphering the taxability of the Transfer of Development Rights as a ‘Construction Service under the GST Act. Stay informed to navigate the intricacies of GST on TDR effectively.
