Articles by CA. Shivam Agrawal
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Navigating the Complexities of Outward Secondment Arrangements in India: Tax and GST Implications
CA. Shivam Agrawal 20 March 2025 at 08:35In this article, we will explore the tax and GST implications of outward secondment arrangements in India, with a focus on Service Permanent Establishment (PE) and Fees for Technical Services (FTS), and examine how these implications are influenced by the provisions of DTAAs between India and other countries.
New Rule 47A - Time limit for Self-Invoice under RCM
CA. Shivam Agrawal 26 October 2024 at 08:24I am writing to draw your kind attention to the insertion of new Rule 47A in CGST Rules, 2017 with effect from the 1st day of November, 2024, made by the CGST (Second Amendment) Rules, 2024 notified vide Notification no. 20/2024 - Central Tax.
Sale of goods & services in a fixed exchange rate contract and its implications under GST
CA. Shivam Agrawal 12 July 2023 at 09:10Let us take a look at the genesis of GST, the charging section, which creates a levy of a consumption-based indirect tax on supply of goods or services or both...
Getting endorsement from specified officer of SEZ for claiming refund of unutilized ITC on account of supply of services to SEZ
CA. Shivam Agrawal 12 April 2023 at 08:44The relevant provisions of the law relating to Refund of unutilized ITC on account of supply of services to SEZ
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