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Transition of credit of tax paid on capital goods in Pre-GST regime by units in Excise Exempted Zones (Area Based Exemption)
The GST law has been made applicable with effect from 01.07.2017. However, it is seen sale of land, alcohol and Petroleum Products have been kept out of the GST...
The supply of works contract for construction of a building is deemed supply of service as provided in schedule ii para 5(b) of CGST Act.
The article deals with the unjust method of valuation of cost of construction in WC for charging GST.
The law on valuation and taxation of free supply of goods/services seems to have undergone clear change under GST Regime.
The language of law does not seem to reflect the intention of the govt. with respect to ITC to the builders/developers.
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