Articles by Madhukar N Hiregange

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GST - Construction service - Is Actual land Value deduction possible?

Posted by Madhukar N Hiregange 30 November 2019 10206 Views

Valuation is the measurement of value on which any tax has to be paid. The typical construction contract is th

Benefit under FTP for service providers - SEIS scheme

Posted by Madhukar N Hiregange 30 November 2019 6656 Views

IntroductionSEIS [ Services Export Incentive Scheme] is one of the export incentive scheme of DGFT in chapter 3 of Free Trade Policy 20

GST/ FTP Benefits for Exporters

Posted by Madhukar N Hiregange 26 November 2019 11516 Views

CA Madhukar N Hiregange& CA Anil Kumar BezawadaIn these times of Global trade wars with President Trump taking aggressive stand and not making a differenti

GST - ITC on construction of immovable properties - Orissa High Court

Posted by Madhukar N Hiregange 21 November 2019 14699 Views

CA Madhukar N Hiregange & CA Venkata Prasad The Constitutional (101) amendment Act 2016 clearly states in the Statement of Objectives for ushering in

Summary of FAQs on real estate dated 14th May'19

Posted by Madhukar N Hiregange 13 November 2019 8525 Views

After the clarifications given by way of FAQs released vide F.No. 354/32/2019 by Tax Research Unit, Department of Revenue on 7th May�19, another documen

Analysis of Summary of FAQs on real estate dated 7th May '19

Posted by Madhukar N Hiregange 05 November 2019 4654 Views

There are various aspects that are clarified in the FAQs released vide F.No. 354/32/2019 by Tax Research Unit, Department of Revenue on 7th May�19. Many

Practical analysis of GST circulars and notification issued on 23rd and 24th April

Posted by Madhukar N Hiregange 27 October 2019 5939 Views

Summary of circulars, notifications & ROD issued on 23rd and 24th Apr �19

ITC on immovable plant and machinery

Posted by Madhukar N Hiregange 10 October 2019 25256 Views

The capital goods credit in GST is allowed u/s 16(1). However, those that are immovable see some restriction u/s 17(5)(c,d). In this article we examine what cou...

Input Tax Credit under GST - Amendments

Posted by Madhukar N Hiregange 23 September 2019 40371 Views

Background In GST regime, input tax credit is available to registered person on goods and services used in course or

Anti-profiteering in GST Law - Does it Require Judicial Review?

Posted by Madhukar N Hiregange 22 September 2019 3406 Views

IntroductionMoving from different indirect taxes into one consolidated indirect taxes Goods and Services Tax (GST) was a challenging task for the Government. On...