Articles by Rajesh Kumar

Place of Supply of Goods under GST

Posted by Rajesh Kumar 22 April 2021 12923 Views

Place of supply in GST law is of primary importance in GST. It is needed to determine if IGST is payable, or such supply is import/export of services.

Important provisions of Composition levy under GST

Posted by Rajesh Kumar 09 April 2021 56997 Views

The composition levy does protect small suppliers from hassles from fulfilling various procedural requirements of the GST laws.

Input Tax Reversal on Gift or Free Supply

Posted by Rajesh Kumar 05 September 2019 4033 Views

Central Board of Indirect Taxes and Customs have come out with a clarification vide Circular No. 92/11/2019-GST dated 07.03.2019, clarifying on various doubts r...

E-Commerce: Liability to Collect Taxes

Posted by Rajesh Kumar 13 March 2019 3610 Views

Section 52 of the CGST Act makes provision for collection of tax at source. The Section is being brought in force with effect from 01.10.2018 vide Notification...

Basics of TDS Provisions under GST Law

Posted by Rajesh Kumar 13 March 2019 6307 Views

Section 51 of the CGST Act prescribes for tax deduction at source. Earlier the provision was not brought in force. Now vide Notification 51/2008- CGST dated 13....

Applicability of GST on supply from "Duty Free" Shops

Posted by Rajesh Kumar 04 March 2019 3939 Views

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: Place of supply in course of export or import

Posted by Rajesh Kumar 03 March 2019 14842 Views

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

Discussing GST Liability on Liaison Offices

Posted by Rajesh Kumar 06 September 2018 2651 Views

Meaning of Liaison Office: As the name suggests, a Liaison office is setup by a foreign business entity in India to carry out the liaison activit...

Free Supply: Treatment under GST Provisions

Posted by Rajesh Kumar 03 January 2018 38307 Views

No supplier distributes anything for free. Cost of everything distributed free is already built in in price of taxable supplies, on which tax is being paid by t...