"Chartered Accountant, qualified in the year 2010. He finished his graduation in commerce from the famed Loyola College, Chennai. He has three years of experience in “De... loitte Haskins & Sells” in the Audit & Assurance Division and two plus years of experience in “Ernst & Young” in Indirect Taxes. He is currently a Partner @ Hiregange & Associates LLP. In practice since 2012, he has extensive exposure in Indirect taxes and Audit, across various sectors including IT/ITES, Automobile, Manufacturing, Insurance, Telecom, Hospitality, Healthcare etc. He has co-authored the book on ‘Practical Guide to GST on Healthcare and Pharmaceutical Sectors’ published by Bharat Law House and the book on ‘Practical Guide to GST on Automobile Industry’ published by TaxSutra & Bharat Law House. Also co-authored a booklet on ‘New and Simplified Returns’ published by Hiregange Academy. He has also contributed to the Handbook on Annual Return and Audit under GST, which was published by Swastik Publications. He is also a regular speaker at various Seminars and Corporate Tax Forums, on GST related matters. " Read more >
Learn about Input Service Distributor (ISD) under GST, ITC distribution rules, and compliance requirements to ensure tax efficiency and avoid disputes.
Article explains nuances of rectification under GST – an overlooked option for correcting apparent errors in assessment orders, ensuring fairness and compliance without resorting to lengthy appeals.
Learn about the impact of GST on room rent in the healthcare sector. Find out the implications of the tax on healthcare services and treatment costs.
Section 9(1) of the CGST Act,2017 is the basic provision which provides for levy of GST on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption. The question of payment of GST under reverse charge would arise only when the said transaction qualifies to be […]
With reference to the activity of sale of repossessed goods by an NBFC, there are certain aspects in the GST law which require further evaluation. This article analyses various implications under the GST law and the possible interpretations, on the activity of sale of repossessed goods. A. What is meant by repossessed goods? In the […]
The power to impose sales tax/VAT flows from Entry 54 of List II of Schedule VII of the Constitution of India. Under Article 366(29A) of the Constitution of India, ‘tax on the sale or purchase of goods’ includes (a) a tax on the transfer, otherwise than in pursuance of a contract, of property in any […]
Issues in classification – Pharma Products 1. Chapter 30 of the Customs Tariff Act covers classification of pharmaceutical products. The most essential characteristic of any medicine is its curative effect i.e. therapeutic use. Curative effect means its ability to cure the disease or mitigate the disease. Another important characteristic is medicines should have the ability […]
It is now more than 1000 days of GST in India. The accepted fact by many was that the new law would have lot of challenges and uncertainty in the first two years, which would require numerous changes and amendments. Many issues have been resolved, some aspects have been deferred and some have been left […]
