Articles by CA S K Mishra, FCA, FCMA , MBA
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Financial Concurrence in Public Sector Undertakings (PSU)
In Public Sector Undertakings, powers are delegated to the officers by the management as per departmental guidelines. Financial concurrence power is exercised by officers within an organisation as per Delegation of Power (DOP).
GST on Lease/Rental Transactions
A lease is a contractual arrangement between owner (lessor) & user (lessee) whereby one party, the lessor, grants the right to use a particular assets (such as a parcel of land, building, equipment, or machinery etc.) for a specific period and under specified conditions to the other party, the lessee.
Concept of HSN/ SAC under GST Rules
HSN stands for Harmonized System of Nomenclature. This is a Global standard of Nomenclature of trading goods in international trade.
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