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Srikantha Rao T

Latest Posts by Srikantha Rao T

Fixed Establishment Under GST In India – Cases From European Union

December 29, 2021 7941 Views 1 comment Print

The concept of ‘fixed establishment’ under GST in India is an important one as it impacts service providers and those receiving services and having operations across multiple units located across different States. Its importance stems from the fact that where a person is said to have a fixed establishment in a particular State and can […]

Impact of Decisions of European Court of Justice on Concept of Composite Supply In India

October 28, 2020 3201 Views 0 comment Print

Composite supply under GST is a topic that is worth discussing considering the plethora of Advance Rulings that we have had ever since introduction of GST. Many of these advance rulings on the concept in question have also been contradictory leading to differing opinions on the subject.

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