A registered person shall not be entitled to take credit of input tax charged on any supply of goods or services notwithstanding anything contained in sec.49
Concept of supply under goods and service tax: In-depth analysis
This article relates to the problems faced by the exporters and reliefs given to them to enhance their competitiveness.
Advance ruling means a decision/ruling given to the applicant by the constituted authority on the matters relating GST provisions
Practical issues in GST input claim
This article discuss about the applicability of IGST on the transactions known earlier as "Sale in the courcse of Import" under the CST; High Seas Sales
In GST regime, the scope of definition of inputs, capital goods and input services is very wide and covers almost all the imaginable goods and services
In 23rd meeting of GST Council, it was decided to reduce the tax rate on restaurant services with no facility of ITC.
The article is written only for exporter of services which are entitled to claim refund of service tax CENVAT credit and has not applied for them.
Covers different provisions & relevant notifications related to exports and supplies to SEZ unit.
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