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Dr Sanjiv Agarwal

Latest Articles


GST On Extra Neutral Alcohol (ENA)

Goods and Services Tax : GST Council excludes Extra Neutral Alcohol (ENA) from GST, providing significant relief to the alco-beverage industry. Learn about...

July 10, 2024 561 Views 0 comment Print

53rd GST Council Meeting – Major Highlights

Goods and Services Tax : Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarificat...

July 3, 2024 1683 Views 0 comment Print

GST: Post Election Events Including 53rd GST Council Meeting

Goods and Services Tax : Explore the latest from the GST Council meeting post-election, including reforms, decisions, and implications for GST in India's t...

June 26, 2024 678 Views 0 comment Print

On Economy, GST and Elections

Goods and Services Tax : Insights on Indias robust economy, post-election government, GST updates, and revenue growth. Analysis of NSO data, election outco...

June 11, 2024 597 Views 0 comment Print

CBIC Guidelines for Initiation Recovery of Proceedings under GST

Goods and Services Tax : CBIC issues guidelines for initiating recovery proceedings before three months of the demand order service, ensuring revenue prote...

June 6, 2024 750 Views 0 comment Print


Latest News


Trends and Growth In GST Collection

Goods and Services Tax : Explore the robust growth in GST collection for FY 2023-24, crossing Rs. 20 lakh crore, reflecting economic resilience and improve...

April 3, 2024 873 Views 0 comment Print

GST Collection In April, 2023 At Record High

Goods and Services Tax : April, 2023 has registered a revenue collection (GST) at Rs. 187 lakh crore, which is the highest ever since introduction of GST i...

May 2, 2023 5787 Views 0 comment Print

GST Book: Assessment, Adjudication, Demand & Recovery

Goods and Services Tax : GST book on ‘Assessment, Adjudication, Demand & Recovery’ provides a one point lucid guide which is an easy to und...

February 7, 2022 6060 Views 0 comment Print

Covid Effects and Measures

Finance : A realistic consequence of COVID pendamic could be counted in terms of loss of jobs, stagnant or reduced employment opportunities,...

May 10, 2021 507 Views 0 comment Print

Compendium of Judicial Pronouncements (Relevant under GST Regime)

Goods and Services Tax : New Book on GST Namely Compendium of Judicial Pronouncements (Relevant under GST Regime) Authored by Dr. Sanjiv Agarwal and publi...

February 14, 2018 3369 Views 0 comment Print


Latest Judiciary


Service Tax Exemption Upheld for Machining of Rails in Delhi Metro Project

Service Tax : Explore exemption under Entry No. 14 for machining of rails in case of Voestalpine VAE VKN India Pvt. Ltd. vs. Commissioner of Cen...

December 18, 2023 483 Views 0 comment Print

Coaching Service with Goods is Composite Supply & not mixed supply: AAAR

Goods and Services Tax : AAAR held that supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags ...

December 6, 2023 2682 Views 0 comment Print

Supreme Court’s Soft Stance on Revenue Officer’s Appeal

Goods and Services Tax : Chandra Prakash Mishra Vs Flipkart India Private Limited & Ors. (Supreme Court of India) In Chandra Prakash Mishra v. Flipkart...

April 4, 2023 1752 Views 0 comment Print

Supply of Coaching Services with Goods is mixed supply: AAR Rajasthan

Goods and Services Tax : In re Resonance Eduventures Limited (GST AAR Rajasthan) The order is important as it contradicts its own ruling in Symmetric Infra...

December 28, 2021 2196 Views 1 comment Print

GST on supply of coaching services along with supply of goods/printed material/test papers, uniform, bags

Goods and Services Tax : In re Symmetric Infrastructure Private Limited (GST AAR Rajasthan) Q.1 Applicant supplies services of coaching to students which a...

September 2, 2021 6543 Views 0 comment Print


Demonetization May Lead to Lower Taxes

January 3, 2017 10057 Views 2 comments Print

There is a general sentiment everywhere that India may witness a lower tax regime hence forth. This is the hope of citizens and businessmen as also being realized (off late) by the Government and tax administration.

Interpretation of ‘And’ and ‘or’ in Tax Laws

December 22, 2016 20338 Views 0 comment Print

Any law and tax laws in particular, use many words and expressions in statutory provisions. Each word has importance as well as relevance in a statutory provision and it must be read as per the text as well as context.

GST: Residual Hopes

December 15, 2016 2641 Views 0 comment Print

Clouds over the likely date of GST are now emerging clearer that GST may not be possible on 1st April, 2017 and that date is certainly going to the missed

Recent Judgements on Arrest Under Service Tax

December 7, 2016 5557 Views 0 comment Print

Delhi High Court come down heavily on Revenue against high handedness in arresting tax payers or their employees without proper adjudication

A Complete Guide to Goods and Services Tax -Ready Reckoner in Q & A Format

December 2, 2016 7474 Views 4 comments Print

The Book, ‘A Complete Guide to Goods and Services Tax – Ready Reckoner in Q & A Format’ is perhaps the only book available containing over 1400 Frequently Asked Questions (FAQs) on proposed Goods and Services Tax (GST) which explains entire concept of GST with 3600 approach to the new taxation regime.

Currency Crises Management – Some Ideas

November 23, 2016 12208 Views 14 comments Print

#Demonetization of high value currency (Rs. 500 and Rs. 1000 notes) w.e.f. midnight of 8-9 November, 2016 is now a fortnight old decision, aftereffect of which is still worrisome and concerning.

Most Valued Currency Turned Valueless In A Single Stroke

November 9, 2016 5632 Views 6 comments Print

Government of India has played a trump card by hitting at so many targets by just one shot demonetizing the two most valued currency notes in India, viz Rs. 500 and Rs. 1000.

How Will GST Impact on Education Services

November 3, 2016 13423 Views 1 comment Print

According to the Model law on GST which neither contains the exemptions nor the rates of taxation as of now, it appears that all services in relation to coaching and training would be subject to levy of GST as the scope of ‘service’ is very wide.

GST: Distortions to be Avoided

October 20, 2016 2914 Views 2 comments Print

The three day meeting of GST Council scheduled from 18th to 20th October, 2016 ended in two days only with a resolve to meet again on 3-4 November and then on 9-10 November, 2016 to discuss rate stricture and draft GST law respectively. The winter session of Parliament has already been convened from 16th November, 2016.

Location of Service Recipient and Provider Under GST

October 18, 2016 25351 Views 0 comment Print

Location of recipient of service’ means: (i) where a supply is received at a place of business for which registration has been obtained, the location of such place of business; (ii) where a supply is received at a place other than the place of business for which registration has been obtained, that is to say, a fixed establishment elsewhere, the location of such fixed establishment;

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