Backdrop: GST in India is expected to be a destination based consumption based levy. Destination principle would be applicable in normal course of business to business [B2B] other than for few services and business to consumer [B2C] where the origin or other criterion would apply. GST was propose
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About the Author

Chartered Accountant

Madhukar N Hiregange B.Com., FCA, DISA (ICAI). Passed CISA. Senior Partner Hiregange Associates having offices in Bangalore, Hyderabad, Vishakhapatnam, NCR/ Gurgaon, Mumbai Chennai. Associated with few CAs across India as mentor. Faculty at Hiregange Academy a knowledge employability initiative engaged in t ... Read more


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