The advent of GST has brought about a paradigm shift in the indirect tax regime in India. However, the Legislature have retained the concept of ‘bundled services’ under the erstwhile Service Tax regime as ‘composite supply’ and broadened its scope to include supply of goods as well under the GST regime. Composite supply as per […]
Karasamadhana Scheme- 2019 : This scheme is introduced with a view to reduce the arrears arising out of the enactments administered by the Commercial Taxes Department which existed before the introduction of Goods and Service Tax (GST). Accordingly a scheme for waiver of penalty and interest under the provisions of the following acts has been […]
