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Articles by CA. Shivam Agrawal

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Sale of goods & services in a fixed exchange rate contract and its implications under GST

  CA. Shivam Agrawal    12 July 2023 at 09:10

Let us take a look at the genesis of GST, the charging section, which creates a levy of a consumption-based indirect tax on supply of goods or services or both...



Getting endorsement from specified officer of SEZ for claiming refund of unutilized ITC on account of supply of services to SEZ

  CA. Shivam Agrawal    12 April 2023 at 08:44

The relevant provisions of the law relating to Refund of unutilized ITC on account of supply of services to SEZ