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Articles by Pradeep Jain

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Taxability of service provided to foreign client of principal located in India

  Pradeep Jain    21 July 2020 at 09:28

For export of service, the provider should be in India and recipient outside India. But when they have clearly said that recipient is Indian company then it is clear that it will not be termed as export of service.



No ITC on project development services for immovable property construction

  Pradeep Jain    13 July 2020 at 14:31

Construction services/works contract have always faced the wrath of lawmakers as far as credit is concerned under CENVAT rules. The same plight continues under ..



Levy of GST on sale of developed plots

  Pradeep Jain    24 June 2020 at 10:09

The levy of GST on development charges is a matter of dispute as sale of land per se is out of the ambit of GST law.



Whether GST composition rate of 1% on turnover of goods and 6% on services applicable simultaneously?

  Pradeep Jain    18 June 2020 at 11:00

GST update on whether composition rate of 1% on turnover of goods and 6% on services applicable simultaneously? 65/2020-21



Printing to be considered as supply of goods or services?

  Pradeep Jain    10 June 2020 at 10:21

The present update seeks to discuss about the divergent advance rulings pronounced by different AARs in the case of same assessee, M/s Macro Digital Imaging Pvt Ltd. where the applicant is registered in different States.



Validity of the constitution of AAR and AAAR?

  Pradeep Jain    08 June 2020 at 10:06

The final verdict of the Hon'ble Rajasthan High Court is yet to come but if the constitution of AAR and AAAR is declared as arbitrary and unconstitutional, then the fate of numerous decisions rendered till date and their binding nature would be a big question that would remain unanswered.



GST Update on e-Sanchit for paperless processing

  Pradeep Jain    21 May 2020 at 10:25

GST Update on e-Sanchit for paperless processing



GST: Whether goods can be detained for allegation of under valuation?

  Pradeep Jain    20 April 2020 at 15:59

It is being observed time and again since the implementation of e-way bill mechanism in GST, the goods are being detained for minor discrepancies. However, it was reported recently that the goods were detained even when they were accompanied by valid invoices and e-way bill on the reason of under-valuation.