Articles by Shivashish

View Full Profile

Vouchers: Concept and GST implications thereon with Practical Case Studies

Posted by Shivashish 10 April 2020 4503 Views

Vouchers: Concept and GST implications thereon with Practical Case Studies

Threshold limits for Regular and Composition Registration under GST law

Posted by Shivashish 23 March 2019 12830 Views

In this article, attempt has been made to enlist various thresholds (as amended from time to time)as prescribed under the GST law for normal registration in dif...

Analysis & Key Takeaways from Apex Court ruling on EPF Contribution

Posted by Shivashish 04 March 2019 6251 Views

I am sharing with you all an analysis and key takeaways of landmark ruling of the Apex Court in the case of The Regional Provident Fund Commissioner & Other

Analysis of 33rd GST Council meeting proposals on Real Estate Sector

Posted by Shivashish 26 February 2019 6652 Views

The GST Council in its 33rd meeting has in principle given approval to the below proposals in respect of residential sector of the real estate sector from 1st A...

Non-appearance of Counsel as a ground for Adjournment in GST Law

Posted by Shivashish 21 February 2019 5165 Views

A Brief Analysis of Hon'ble Supreme Court ruling on 'Non-appearance of Counsel' as a ground for Adjournment W.R.T. to GST Law

Exemption Notifications must be Interpreted strictly: SC

Posted by Shivashish 11 September 2018 6018 Views

Gist:Hon'ble Supreme Court of India ('SC') in Constitution Bench of Five Judges judgment in the case of Commissioner of Customs (Import) Mumba

Valuation of supply between distinct or related persons

Posted by Shivashish 05 June 2018 3725 Views

Facts in Hand:Applicant (�GKB Lens Pvt. Ltd.�) is an importer and seller of Optical Lenses and Frames for Spectacles and Accessories, etc (�g

Printing Contracts to be classified as 'Services' and not 'Goods' - West Bengal AAR

Posted by Shivashish 04 June 2018 5806 Views

Facts in Hand:Applicant (�Photo Products Company Pvt. Ltd.�) is printing content supplied by the customers on photographic paper which is already pr

Duty Free Shops supplies not Exports under GST - Delhi AAR ruling

Posted by Shivashish 25 April 2018 3024 Views

Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST r...

Availability of ITC of Bonded Warehouse Sales

Posted by Shivashish 27 March 2018 8152 Views

Background: Through earlier articles/seminars, I�ve clearly stated that customs bonded warehouse sales cannot be leviable to tax since this is sale in cou