Articles by CA Shiwali Dagar

Consideration in GST

CA Shiwali Dagar 25 April 2025 at 08:30

'Consideration' in relation to supply of goods and services or both to any person, includes any payment made or to be made, whether in money or otherwise and the monetary value of any act or forbearance,

Transaction value is the basis for valuation

CA Shiwali Dagar 24 April 2025 at 08:23

Explore how transaction value serves as the primary basis for valuation under GST law, including key judicial rulings, conditions, and practical implications for businesses

Income Tax Rates for AY 2025-26

CA Shiwali Dagar 21 April 2025 at 08:25

Explore the latest Income Tax Rates for AY 2025-26, including slab-wise details for individuals under the old and new tax regimes.

No GST Applicable: Transactions Exempt Under Schedule III of CGST Act

CA Shiwali Dagar 18 April 2025 at 08:26

Discover the transactions classified under Schedule III of the CGST Act that are treated neither as supply of goods nor services, including employee services, constitutional duties, funeral services, land sales, and more.

GST Glossary: Meaning of Business, Supply, Deemed Supply and Composite Supply

CA Shiwali Dagar 17 April 2025 at 08:19

(A) Any trade, commerce, manufacture, profession, vocation, adventure, wager, or any other similar activity, whether or not it is for a pecuniary benefit.

Taxable Event of GST

CA Shiwali Dagar 15 April 2025 at 07:23

"Taxable event" is that on happening of which the charge is fixed. It is that event which, on its occurrence, creates or attracts the liability of tax.