Articles by Rajesh Kumar

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Advance Ruling: GST Provisions

Posted by Rajesh Kumar 21 October 2017 6360 Views

Creation of such biased authorities do not serve any purpose. It does not result in any relief to the assessee.

Impact of GST on Software Sector

Posted by Rajesh Kumar 14 October 2017 40372 Views

Despite these anomalies, GST law brings certainty in taxation of Information Technology services. It shall be a great assistance to development of IT service se...

Input tax credit under GST

Posted by Rajesh Kumar 07 October 2017 7835 Views

If these procedures are properly followed, Input tax credit can be availed seamlessly leading to smooth flow of credit in the tax system.

Key proposals of the GST bill passed in Lok Sabha

Posted by Rajesh Kumar 30 September 2017 7055 Views

Keys bill regarding implementation of GST has been passed in Lok Sabha. Rajesh Kumar analyses various provisions of the passed bills.

GST Provisions - Information Technology Sector

Posted by Rajesh Kumar 05 July 2017 14176 Views

GST provisions have clarified such issues and this article is an attempt in answer various issues under GST Framework.

Binding Nature of Circulars - Position in GST regime

Posted by Rajesh Kumar 26 April 2017 8675 Views

This provision is likely to bring some certainty and sanctity to departmental circulars.

Determination of Goods or Services: GST Provisions

Posted by Rajesh Kumar 24 April 2017 10336 Views

The supply may be either of goods or of services or of both, GST is payable. Still there are numerous provisions in the GST law which distinguishes between..

Service Tax on Restaurants & Hotels

Posted by Rajesh Kumar 27 April 2011 142821 Views

In the Budget 2011, it was proposed to levy Service Tax on Hotels & restaurants. Vide Notification 29/2011 dated 25.04.2011, 1st May of 2011 has been declared as the appointed day on which these provisions will come into effect. Thus these ser

Central Excise Duty Assessment on Ready Made Garments

Posted by Rajesh Kumar 01 March 2011 60290 Views

Excise duty at the rate of 10% shall now apply to ready-made garments and made-up articles of textiles falling under Chapters 61, 62 and 63 (heading nos.63.01 to 63.08) of the Central Excise Tariff except those falling under heading nos.63.09 and

Budget 09-10: Changes in Service Tax

Posted by Rajesh Kumar 06 July 2009 9234 Views

SERVICE TAX:New Services has been levied on following services: Transportation of goods through Railways, including government railways. Transport of coastal goods, and transport through inland waters. Legal Consultancy Services, except services