Goods of special importanceThere are restrictions on imposition of sales tax on declared goods.Article 286(3)(a) of Constitution of India authorises Parliament to declare some goods as of 'special importance' and to impose restrictions and conditions
Sale in course of exportArticle 286(1)(b) of Constitution of India prohibits imposition of sales tax on import and export by State Government. Since charging section 6(1) of CST Act levies tax only on inter-State sale, naturally, there is no CST on s
We are playing leading roles in country development through ICAI,whichmembers have seen very diversified areas of roles played by C.A. andExpectations of society from C.A.Rights from Manual accounts writing to the Real Time accounting systemsmembers
Allocation of Overhead Expenses[Submitted by Mr. Anshul Rastogi, CA(Final) Student] Overhead is expenses incurred for carrying out the production process and sale of finished goods. On the other hand overhead is an indirect cost i.e. cost does not d
THE LIST OF REGIONAL OFFICES OF THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA The Joint Secretary, The Institute of Chartered Accountants of IndiaAddress : - P.O.Box 7100, Indraprastha Marg,New Delhi 110 002. Region - Haryana, Himachal Pradesh, Ja
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