Judgements by Pradeep Jain

GST Update on whether DVDs containing case laws can be considered as "e-books"

Pradeep Jain 22 May 2020 at 11:43

In this update we shall discuss a recent advance ruling pronounced by Tamil Nadu AAR in the case of VENBAKKAM COMMANDUR JANARDHAN, proprietor of M/s Law Weekly Journal on the issue whether the sale of DVD’s/CD’s containing the printed content in elec

Posted in GST | 382 Views

GST update on Sec 70 of CGST Act, 2017 regarding issuance of summon

Pradeep Jain 01 May 2020 at 10:32

We hereby discuss one of the important aspect of any investigation, i.e., issuing summon to persons concerned with the investigation so as to take their statements and produce the documents which would form important evidence for the entire proceedin

Posted in GST | 547 Views

GST Update on rate applicable on ancillary services provided to tour operators

Pradeep Jain 21 April 2020 at 10:25

The applicant is engaged in the business of providing the tour operators with the ‘Ancillary services’ such as Elephant Ride, guide charges, assistance charges, home host dinner, lunch/dinner at local restaurants, boat ride, camel ride, and saree tur

Posted in GST | 542 Views

GST Update: ITC admissibility on demo cars and various ancillary issues

Pradeep Jain 18 April 2020 at 12:36

GST law was introduced with the objective of seamless flow of input tax credit but on actual implementation of CGST Act, 2017, admissibility of input tax credit has been restricted subject to provisions contained in section 17(5) of the CGST Act, 201

Posted in GST | 671 Views