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Articles by CA Amit Harkhani

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GST Implication on Goods Transport by Road

  CA Amit Harkhanipro badge    29 November 2022 at 08:48

Transportation is a vital part of the economy as any problem in transportation disrupts the entire business channel. This is why any petrol price change has a far-reaching effect in disruption of business. In India most popular form of transport is via road.



Section 17(5) of the CGST Act, 2017

  CA Amit Harkhanipro badge    10 October 2022 at 09:49

As per Section 2(76) of CGST Act, 2017 Motor vehicle shall have the same meaning as assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988.



Supply From DTA to SEZ or SEZ to DTA under GST

  CA Amit Harkhanipro badge    08 October 2022 at 14:01

As per Section 7(5)(b) of the IGST Act, 2017 says that Supply of goods or services or both made to or by a Special Economic Zone developer or a Special Economic Zone unit shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.



Scrutiny of Returns: GST ASMT-10

  CA Amit Harkhanipro badge    03 June 2022 at 14:25

GST ASMT-10 is merely a notice where discrepancies are found and intimated to the taxpayers. Hence there is no personal hearing in ASMT-10.



GST on Factoring Arrangements

  CA Amit Harkhanipro badge    26 March 2022 at 20:37

Factoring is very popular and necessary to enhance working capital by quick conversion of book debt into liquid form.



GST Implication on Recovery Agent Service

  CA Amit Harkhanipro badge    26 March 2022 at 20:19

As per Section 2(5) of CGST Act, "Agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called,who carries on the business of supply or receipt of goods or services or both on behalf of another.



GST Implications on Freight in case of Import & Export of Goods

  CA Amit Harkhanipro badge    06 December 2021 at 09:42

Freight charges is the cost of transportation services. According to the Business Dictionary, freight costs include packaging, palletizing, loading or unloading charges, carrier fees, and insurance costs.



Explanation of Condition V of Section 2(6) of IGST Act, 2017

  CA Amit Harkhanipro badge    23 September 2021 at 09:31

As per the Section 2(6) of IGST Act, 2017 "export of services" means the supply of any service



GST Implication on Export of Goods & Service

  CA Amit Harkhanipro badge    07 September 2021 at 16:51

Export incentives are certain benefits exporters receive from the government as acknowledgement for bringing in foreign exchange and as compensation for the costs they incur.



Analytical View of Scope of Supply under GST

  CA Amit Harkhanipro badge    13 July 2021 at 09:05

The expression 'Supply' includes all forms of supply of goods or services or both made or agreed to be made for a consideration by a person in the course or furtherance of business.