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The Karnataka HC ruled secondment of expat employees is not taxable under GST. Read how Circular 210/2024 clarifies RCM liability and ITC implications.
BackgroundFrom the inception of GST, there has been confusion with regards to GST applicability on the development and sale of plots.To give a background to thi...
In this article, the author has analyzed the implications latest Safari Supreme Court Decision.
BackgroundThe hostels and PGs are providing basic living facilities to millions of people across the country. This is largely an unorganized sector with a major...
The author has examined the latest circular and implications thereof in this article.
In this article, the author examines whether the GST exemption is also applicable for all the other supplies and services provided by educational institutions.
In a joint development agreement (JDA) on an area-sharing basis, the landlord and LL enter into an arrangement whereby the developer is allowed to enter the land or the possession is handed over, and the developer given an irrevocable right to do development work. [nomenclated here as "development rights or DR"] of the construction of of a complex building.
"Export of goods" as per Sec 2(5) of The IGST Act, 2017 with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India.
In this background, the Budget 2024 has proposed amendment to make distribution of common credit mandatorily by ISD route. This proposal is yet to be notified. The author has examined the ISD concept and the implications of the latest proposals.
BackgroundIn the GST law, the export of goods/services are zero-rated supplies under the IGST act. The intention of the Government is to promote exports from th...
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