Articles by Abhishek Raja

ITC on CSR activity: The new battleground?

Abhishek Raja 24 September 2021 at 09:46

The contribution of companies to fight the spread of the coronavirus would be considered CSR spending as per the Companies Act. Let us understand the applicability of GST provisions on the same.

Posted in GST | 1 comments | 11673 Views

Zero rated supplies under GST

Abhishek Raja 14 August 2021 at 09:09

In case of zero ratings, not only is the output exempt from payment of tax, there is no bar on taking/availing credit of taxes paid on the input side for making/providing the output supply.

Posted in GST | 5442 Views

When is the salary of a salaried person taxable?

Abhishek Raja 07 August 2021 at 09:07

Salary can be defined as the compensation a person receives for providing services that are implied or explicit. Let us discuss the taxability of salary received by a person.

Posted in Income Tax | 2118 Views

Dispute on valuation of supply of services by RWAs to their members

Abhishek Raja 18 July 2021 at 09:39

The Madras HC in the case of Greenwood Owners Association has quashed a Finance Ministry circular prescribing GST on the entire monthly contribution to RWA if it is more than Rs. 7,500.

Posted in GST | 3 comments | 2697 Views

Valuation of land for GST in real estate project

Abhishek Raja 14 July 2021 at 09:26

In respect to Land & Building, GST Laws have 'deeming provisions' in Schedule-II of the CGST Act. Thus, excluding those 'deemed supply' provisions, GST cannot be imposed on other transactions relating to Land & Building.

Posted in GST | 5211 Views

GST Compliances in the Transportation Sector

Abhishek Raja 08 July 2021 at 09:38

Transportation has contributed the most towards the economic, social, cultural and political development of India. Let us discuss the GST in the Transportation Sector.

Posted in GST | 3 comments | 13128 Views

GST on Construction and Real Estate

Abhishek Raja 07 May 2019 at 10:38

INTRODUCTIONReal Estate Industry is one of the most important pillars of the Indian economy. Real Estate Industry contributes between approx. 8% to India�

Posted in GST | 3 comments | 8904 Views

Advance Ruling under GST - Is it the cure for all?

Abhishek Raja 20 August 2018 at 10:49

Issues in current GST Advance Rulings As you all are aware that GST was implemented on 1st July�2017. As this was new law and major shift from earlier Man

Posted in GST | 6471 Views