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GST Articles


Education and its Allied Activities - Exemption from GST

  CA Roopa Nayak    17 June 2024 at 10:17

In this article, the author examines whether the GST exemption is also applicable for all the other supplies and services provided by educational institutions.



GST on Development rights under JDA and recent developments

  CA Roopa Nayak    17 June 2024 at 08:34

In a joint development agreement (JDA) on an area-sharing basis, the landlord and LL enter into an arrangement whereby the developer is allowed to enter the land or the possession is handed over, and the developer given an irrevocable right to do development work. [nomenclated here as "development rights or DR"] of the construction of  of a complex building.



GST on Content Creators & YouTubers | All Income Sources

  CA Raghav Khandelwal    15 June 2024 at 07:08

Here in this article, we are going to understand various things under GST, including Registration, Tax Rates, Compliances and Return filings for YouTubers and Content Creators on different incomes like YouTube Ads, Affiliate Income, Brand Income, Independent Consultations, Merch Income etc.



3 Compelling Reasons Taxpayers Should Start Preparing Now for GSTAT

  VIVEK JALAN    13 June 2024 at 14:47

With around 15000 cases pending to be filed before the GSTAT, there are certain reasons why taxpayers should start preparing for the GSTAT from now. Let us discuss those points here!



Validity of Section 16(2)(c) and 16(4) of CGST Act determined in a recent Kerala HC Judgement

  Affluence Advisory    12 June 2024 at 08:42

The Hon'ble Kerala High Court in this judgment has clubbed multiple writ petitions dealing with the same matter, i.e., challenging Section 16(2)(c) and Section 16(4) of the CGST Act, 2017.



GST and its Impact on Education in India: A Comprehensive Analysis for 2024

  Harish varun    11 June 2024 at 08:42

This analysis seeks to explore the multifaceted interactions between GST and the educational landscape, emphasizing changes in cost structures, service quality, and compliance dynamics.



Navigating the GST Registration Process: Step-by-Step Guide for New Businesses

  Harish varun    10 June 2024 at 08:38

For businesses in India, registering for Goods and Services Tax (GST) is a significant part of this process. But why is GST registration so important, and who exactly needs to register? Let's dive into these questions and more.



Kerala High Court: Favorable ITC Conditions and Retrospective Benefits u/s 16(4)

  Abhishek Raja    08 June 2024 at 08:47

Kerala High Court: Conditions for ITC U/s 16(2)(c) not in favour of Business; Relief as per Cir. 183 & 193 allowed. Timelines for Sec. 16(4) is procedural and the benefit should be retrospective.



Whether ITC related to HVAC System, Lift and others is eligible?

  CA Mayank A Jain    07 June 2024 at 08:47

here is a lot of confusion in the industry with regard to credit eligibility of HVAC system and lift and hence the author has tried to examine the eligibility of input tax credit on such goods in this article.



Determining Time of Supply u/s 14 of CGST Act: Implications for Tax Rate Changes

  CA. Bhavik P. Chudasama    05 June 2024 at 16:52

This article provides a detailed analysis of Section 14 and its implications for businesses.