GST Articles

GST on Hand Sanitizers: 12% vs 18% Explained

Posted by CA Umesh Sharma 17 January 2021 1960 Views

Confused about GST rates on hand sanitizers? Understand the debate between 12% and 18% GST and what it means for consumers and manufacturers.

Time of Supply: When GST Liability Arises

Posted by Jasmeen Marwah 17 January 2021 3667 Views

Understand the time of supply for goods and services in the UK. Learn when GST liability arises and how it impacts your business. Read now!

Exporting Services to Foreign Clients: Indian Principal Considerations

Posted by Pradeep Jain 17 January 2021 2520 Views

Understand the taxability of services provided to foreign clients when the principal is in India. Learn about export of service conditions and AAR rulings.

GST Transitional Credit: The Unending Story

Posted by Pradeep Jain 14 January 2021 9833 Views

Explore the ongoing GST transitional credit dispute. Understand the Madras High Court's ruling and its impact on your claims. Get clarity now.

Value of Taxable Supply under GST: A Comprehensive Guide

Posted by CA Amit Harkhani 13 January 2021 8167 Views

Understand the value of taxable supply under GST. Learn what's included, excluded, and how it's calculated for various scenarios. Read now!

GST on Club Subscriptions: Not Applicable

Posted by Dilip K Raina 15 July 2020 19701 Views

Discover if GST applies to membership and admission fees for clubs. Learn about the 'mutuality' principle and recent rulings.

GST on Director Remuneration: Employee vs. Non-Employee

Posted by CA Amit Harkhani 10 January 2021 8246 Views

Understand GST implications on director remuneration. Learn when it's taxable under reverse charge based on employee status.

GST on Gifts & Free Samples: Tax Rules Explained

Posted by CA Pratik Patel 10 January 2021 6710 Views

Understand GST implications on Buy 1 Get 1 offers, gifts, and free samples. Learn about taxability, input tax credit, and compliance.

No ITC on Immovable Property Construction Services

Posted by Pradeep Jain 09 January 2021 16083 Views

Discover why Input Tax Credit (ITC) is generally unavailable for project development and construction services related to immovable property under GST. Learn more.

Blocked Input Tax Credit (ITC) Under CGST Act Sec. 17(5)

Posted by CA Santhosh Gupta Kethepalli 09 January 2021 7952 Views

Understand blocked input tax credit (ITC) under Section 17(5) of the CGST Act. Learn which expenses are ineligible for ITC and explore common exceptions.