Articles by Bimal Jain

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GST Charcha on Union Budget 2021: Amendments proposed in Section 74, 107, 151, 152 and 168 of the CGST Act, 2017

Posted by Bimal Jain 23 August 2021 1688 Views

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 104, 107, 110, 111 and 112 of the Finance Bill, 2021 with respect to amendments in Section 74, 107, 151, 152 and 168 of the CGST Act.



Recovery of self-assessed tax

Posted by Bimal Jain 21 August 2021 1651 Views

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 105 of the Finance Bill, 2021 with respect to recovery of self- assessed tax.



Can GST department provisionally attach Property/Bank Account of any Person?

Posted by Bimal Jain 21 August 2021 2812 Views

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 106 of the Finance Bill, 2021 with respect to provisional attachment of property/bank account.



GST Charcha on Union Budget 2021: Interest leviable only on Net Tax Liability

Posted by Bimal Jain 17 August 2021 1817 Views

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 103 of the Finance Bill, 2021 to provide certainty as to leviability of interest only on Net Tax Liability.



GST Charcha on Union Budget 2021: GST Audit by professionals scrapped?

Posted by Bimal Jain 17 August 2021 4008 Views

This GST Charcha deciphers into recent changes in GST Laws made vide Clause No. 101, 102 and 112 of the Finance Bill, 2021 with respect to scrapping GST Audit by professionals and moving to self-certification.



GST Saga on Health Care Services - Classification of sanitizers

Posted by Bimal Jain 29 May 2021 2223 Views

Discussing judicial pronouncements that state that Sanitizers used for 'care, not cure for COVID', are not classifiable as 'Medicaments' and 'Hand-Sanitizers' taxable at 18%, denies exemption as 'essential commodity' under GST.



GST Saga on Health Care Services - Classification of various items used by Healthcare Industry

Posted by Bimal Jain 29 May 2021 4562 Views

Discussing seven important judicial pronouncements under GST on the classification of various health care services used by the healthcare industry.



GST Saga on Health Care Services - Mixed supply

Posted by Bimal Jain 29 May 2021 2089 Views

Discussing the judicial pronouncement which states that supply of telemedicine with a medical kit containing pulse oximeter, glucometer constitutes as ‘mixed supply'.



GST Saga on Health Care Services - Scope of Composite Supply of Health Care Services

Posted by Bimal Jain 22 May 2021 4057 Views

In the GST regime, the Government minimized the burden of tax by exempting certain health care services as welfare measures for the citizen of the country. Discussing some judicial pronouncements related to Health Care Services.



Demand of Service tax on the amount credited/ debited to suspense

Posted by Bimal Jain 02 May 2021 17248 Views

Dear Professional Colleague,Demand of Service tax on the amount credited/ debited to suspense account for the period prior to May 10, 2008 is not exigible to Service taxWe are sharing with you an important judgment of Honble CESTAT, Chennai, i




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