Articles by Madhukar N Hiregange

Benefit under FTP for service providers - SEIS scheme

Madhukar N Hiregange 03 June 2019 at 11:25

IntroductionSEIS [ Services Export Incentive Scheme] is one of the export incentive scheme of DGFT in chapter 3 of Free Trade Policy 20

GST/ FTP Benefits for Exporters

Madhukar N Hiregange 30 May 2019 at 10:36

CA Madhukar N Hiregange& CA Anil Kumar BezawadaIn these times of Global trade wars with President Trump taking aggressive stand and not making a differenti

GST - ITC on construction of immovable properties - Orissa High Court

Madhukar N Hiregange 25 May 2019 at 10:26

CA Madhukar N Hiregange & CA Venkata Prasad The Constitutional (101) amendment Act 2016 clearly states in the Statement of Objectives for ushering in

Summary of FAQs on real estate dated 14th May'19

Madhukar N Hiregange 17 May 2019 at 10:47

After the clarifications given by way of FAQs released vide F.No. 354/32/2019 by Tax Research Unit, Department of Revenue on 7th May�19, another documen

Analysis of Summary of FAQs on real estate dated 7th May '19

Madhukar N Hiregange 09 May 2019 at 11:29

There are various aspects that are clarified in the FAQs released vide F.No. 354/32/2019 by Tax Research Unit, Department of Revenue on 7th May�19. Many

Practical analysis of GST circulars and notification issued on 23rd and 24th April

Madhukar N Hiregange 30 April 2019 at 11:04

Summary of circulars, notifications & ROD issued on 23rd and 24th Apr �19

ITC on immovable plant and machinery

Madhukar N Hiregange 13 April 2019 at 13:07

The capital goods credit in GST is allowed u/s 16(1). However, those that are immovable see some restriction u/s 17(5)(c,d). In this article we examine what cou..

Input Tax Credit under GST - Amendments

Madhukar N Hiregange 27 March 2019 at 11:03

Background In GST regime, input tax credit is available to registered person on goods and services used in course or

Anti-profiteering in GST Law - Does it Require Judicial Review?

Madhukar N Hiregange 26 March 2019 at 11:10

IntroductionMoving from different indirect taxes into one consolidated indirect taxes Goods and Services Tax (GST) was a challenging task for the Government. On..

GST- Sales Promotion - Circular 92 dt.7.3.19 Analysed

Madhukar N Hiregange 15 March 2019 at 12:06

This circular was on sales promotional schemes and the availability of tax credit (ITC). It clarified the position of GST as under: A. Free Samples/ Gifts: In