Articles by Shivashish
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Vouchers and GST: Concept, Rules & Case Studies
Understand vouchers under GST law. Explore concepts, implications, and practical case studies to clarify taxability.
Threshold limits for Regular and Composition Registration under GST law
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
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
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
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
Gist:Hon'ble Supreme Court of India ('SC') in Constitution Bench of Five Judges judgment in the case of Commissioner of Customs (Import) Mumba
Printing Contracts to be classified as 'Services' and not 'Goods' - West Bengal AAR
Facts in Hand:Applicant (�Photo Products Company Pvt. Ltd.�) is printing content supplied by the customers on photographic paper which is already pr
Valuation of supply between distinct or related persons
Facts in Hand:Applicant (�GKB Lens Pvt. Ltd.�) is an importer and seller of Optical Lenses and Frames for Spectacles and Accessories, etc (�g
Duty Free Shops supplies not Exports under GST - Delhi AAR ruling
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
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
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