Articles by CA Roopa Nayak

Employee recoveries - GST implications

Posted by CA Roopa Nayak 17 August 2019 26364 Views

Background Under GST regime wef 1.7.2017, tax is applicable on supply of goods/services done for a consideration. GST is applicable on goods [moveable property]...

Construction related credit & availment of credit for 2017-18

Posted by CA Roopa Nayak 22 April 2019 9068 Views

Background It is seen that there has been a lot of confusion in the minds of assesses on whether to avail credit of GST paid on the construction of immoveable p...

Eligibility of Input Tax Credit under GST

Posted by CA Roopa Nayak 17 April 2021 12441 Views

BackgroundIn GST regime, input tax credit is available to registered person on goods and services used in course of business of making taxable supplies, subject...

GST Implications of Plotted Development

Posted by CA Roopa Nayak 16 March 2019 30851 Views

Background:Plotted development is a scheme which involves forming land into layout after obtaining necessary plan approval from the Development Authority, get a...

Explaining Development Right under JDA and it's GST Implications

Posted by CA Roopa Nayak 09 March 2019 11352 Views

BackgroundIn joint development agreement (JDA), the landlord enters into arrangement whereby developer is allowed to enter into the land or the possession is ha...

Taxation of Branch Offices in India and GST on Services

Posted by CA Roopa Nayak 05 March 2019 20244 Views

BackgroundGST is levied on supply of goods/services. Goods is defined as every kind of moveable property�.. Service is defined as anything other than goo

GST on construction done for landlords under Joint Development Agreement

Posted by CA Roopa Nayak 03 March 2019 73049 Views

BackgroundIn the real estate sector, joint development agreements or JDA, are entered into by which the land owners with developers. The land owners may not be ...

Employee recoveries and Service tax

Posted by CA Roopa Nayak 14 December 2016 22543 Views

It is to be noted that service provided by employees of the company (who are under employment with the Company) are governed by the exclusion clause contained in the definition of �Service�

Service Tax Implications of Composite contract

Posted by CA Roopa Nayak 11 June 2016 18249 Views

Service Tax Implications of Composite contractCA Madhukar N. Hiregange& CA Roopa Nayak In this article we look at the validity of service tax levy on composite contracts comprised of value of land +goods + construction. This is in the