GST Articles

Taxation of Branch Offices in India and GST on Services

CA Roopa Nayak 06 September 2018 at 11:04

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

Key 21 suggestions on Draft GST Return Formats

Bimal Jain 05 September 2018 at 11:59

The GST Council in its 28th GST Council Meeting held on July 21, 2018 under the Chairmanship of Shri Piyush Goyal, Union Minister for Railways, Coal, Finance &a..

Applicability of GST on supply from "Duty Free" Shops

Rajesh Kumar 05 September 2018 at 10:45

There has been a confusion as to whether supply by duty free shops attracts GST or not. This paper is an attempt to understand the legal position in the light o..

GST on construction done for landlords under Joint Development Agreement

CA Roopa Nayak 04 September 2018 at 11:36

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 ..

GST: Place of supply in course of export or import

Rajesh Kumar 04 September 2018 at 10:41

1: Meaning of Export of Goods:Export of goods has been defined in Section 2(5) of the IGST Act, as,��export of goods� with its grammatical var

GST Amendment Act 2018 - Key changes at a Glance

CA S K MISHRA 04 September 2018 at 10:41

In order to give effect to decisions taken in 28th GST Council meeting, the Central Government has amended CGST Act, 2017 & IGST Act, 2017. Some of the sig

CGST Amendment Act 2018 and Its Analysis

Rajat solanki 03 September 2018 at 11:54

Amendment of section 7.All forms of Supply of goods or services or both will be for consideration AND Furtherance of Business"(1A) where certain activities

Transactions relating to Capital Goods under Goods and Services Tax

TARUN ARORA 03 September 2018 at 11:53

Transactions relating to Capital Goods under Goods and Services Tax The treatment of transactions relating to �capital goods� have always been a mat

Amendments made in GST laws - A conversation between CFO and Indirect Tax Manager

Saurabh Maheshwari 03 September 2018 at 11:53

Let'[s understand the amendments made in the CGST and IGST Act by way of CGST & IGST Amendment Act 2018 assented to b

Role of AAR- Making GST Law Uncertain?

Madhukar N Hiregange 01 September 2018 at 12:28

The GST law is no doubt a new and developing law. It is also a fact that it was a unique experiment merging VAT, Central Excise and Service tax in part and al..