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As evident from revised draft, the definitions of the input goods, capital goods and input services have undergone a major change or let's say, it has been simplified to the maximum extent possible.
There has been a long history of litigation on the issue of classification of works contract activities that whether it is to be considered a service or to be t..
Definition of Business Vertical
The revised GST Law introduces three new concepts of supply which are discussed in this update.
An analysis of refund of tax in revised GST law
This update seeks to highlight the changes made in the Revised GST Law as compared to the old GST Draft with respect to provisions relating to input tax credit ..
This update seeks to highlight the changes made in the Revised GST Law as compared to the old GST Draft with respect to provisions relating to input tax credit
We will discuss the changes and consequences in schedule IV and V.
In this update, we will discuss the changes and consequences in schedule III.
Schedule II prescribes such transactions which will be deemed to be supply of goods and services.
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