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Articles by Rajagopal K

Rule 28: Value of Supply Between Distinct or Related Persons (Other Than Through an Agent)

Rajagopal K 30 June 2025 at 08:33

Understand GST Rule 28 for valuing supplies between related or distinct persons. Learn about Open Market Value, 90% valuation, full ITC provisions, and corporate guarantee rules with practical examples.

ITC Under GST: Meaning, Eligibility & Conditions

Rajagopal K 28 June 2025 at 14:17

Input Tax Credit (ITC) is one of the core features of the Goods and Services Tax (GST) system in India. It allows registered taxpayers to reduce their tax liabi..