Articles by Bimal Jain

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GST Bill gets President's assent - Now becomes a law

Posted by Bimal Jain 08 March 2017 15259 Views

After being assented by the President, the GST Bill will be enacted as the Constitution (101st� Amendment) Act, 2016

Supply of Goods Vs Supply of Services in GST: Test of Constitutional Validity

Posted by Bimal Jain 07 September 2016 6845 Views

In the nutshell, when the India Inc is pinning hopes on GST to eradicate present issues of double taxation, it is imperative that the Government should realise ...

Goods Vs. Services in GST: Concept and Open Issues

Posted by Bimal Jain 07 September 2016 9572 Views

Goods Vs. Services in GST: Concept and Open Issues

Supply - Taxable Event under Model GST Law - Inclusive and Subjective

Posted by Bimal Jain 01 September 2016 5831 Views

The law is striving hard even as on date to settle down after several decades of jurisprudence.

Lok Sabha passes GST Constitutional Amendment Bill, as amended by Rajya Sabha

Posted by Bimal Jain 05 February 2017 6377 Views

Since there were key amendments in the original draft of the GST Bill that was passed in the Lok Sabha last year, the GST Bill is, once again, sent back to the ...

Key amendments in the passed GST constitutional amendment bill

Posted by Bimal Jain 05 August 2016 11690 Views

Goods and Services Tax (“GST”), is the biggest indirect tax reform since independence, which is aimed at dismantling Inter-State barriers to trade in goods and services by subsuming a slew of around 17 indirect taxes viz. Excise Duty, Ser

Time of supply of goods and/ or services under Draft Model GST Law

Posted by Bimal Jain 27 December 2016 10601 Views

We are hoping that in the coming monsoon session, the GST Bill will finally see the light of the day and the Government will soon come out with much awaited GST...

No KKC if invoice is raised and services are rendered on or before May 31, 2016

Posted by Bimal Jain 24 June 2016 11833 Views

Central Government vide Notification No. 35/2016-ST dated June 23, 2016, has exempted taxable services

Key Highlights of Draft Model GST Law

Posted by Bimal Jain 17 December 2016 13347 Views

Dear Professional Colleague,Key Highlights of Draft Model GST LawRecently, on June 14, 2016, the Government has put the Draft Model GST Law on public domain aft...