Articles by samarth jain

Decoding GST (Part 1) - Road to GST

Posted by samarth jain 26 April 2021 11619 Views

THE ROAD SO FARTo set the stage for the ambitious reform legislation, the Union Cabinet under the leadership of Shri Narendra Modi ji on 17th December, 2014 approved the proposal for introduction of a Bill in the Parliament

Highlights of Applicability of Excise on Gems and Jewellery Industry

Posted by samarth jain 29 January 2017 3314 Views

This write up is to update you on the recent developments on applicability of Excise on Gems and Jewellery Industry.

Decoding GST (Part 2) - Step towards GST

Posted by samarth jain 13 January 2016 7062 Views

The current article would be focusing on the historical background of Goods and Services Tax and how it has evolved over the period in India.In almost all the budget speeches since the year 2006-07, there has been a reference to the implementation of

Goods & ST (GST), Concept & Impact

Posted by samarth jain 03 August 2015 13940 Views

INTRODUCTIONGST is the biggest reform proposed in the Tax Regime of our country after Independence. It is something that each of us must understand as it is going to affect our lives in a very significant manner.PRESENT INDIRECT TAX STRUCTUREFirst we

Goods & Service Tax -Allowability of Credit

Posted by samarth jain 03 August 2015 12056 Views

INTRODUCTION�G� - GOODS�S� - SERVICES�T� - TAX Goods and Service Tax means a tax on supply of goods or services, or both, except taxes on supply of alcoholic liquor for human consumption [proposed Article 366(