Under the Goods and Services Tax (GST) regime in India, the determination of the location of the supplier is a critical aspect that influences the […]
GST
Rectification of Errors Under GST: A Complete Guide to Section 161
Goods and Services Tax in India, being a vast legal framework, inevitably provides mechanisms to address and rectify errors. Section 161 of the Central Goods […]
Understanding UIN in GST: Meaning, Purpose, and Eligibility
Under the Goods and Services Tax regime, supplies made to foreign diplomatic missions, embassies, and international organizations such as United Nations agencies are treated in […]
Understanding the Reverse Charge Mechanism under GST
Under the Goods and Services Tax regime, the general rule is that the supplier of goods or services is liable to pay the applicable GST. […]
Understanding Composite and Mixed Supply under GST: Definitions, Concepts, and Case Laws
To fully understand the concepts of composite and mixed supply under GST, it is essential to explore their historical evolution. These ideas are not unique […]
Tax Collected but Not Remitted: Understanding Section 76 Under GST Law
Section 76 of the Central Goods and Services Tax Act, 2017, plays a significant role in ensuring the accountability of taxpayers who collect tax from […]
Understanding GST: Meaning, Benefits, and Key Features
As per Article 366(12A) of the Constitution of India, Goods and Services Tax refers to a tax on the supply of goods or services or […]
GST on Hotel Accommodation: Rates, Tax Implications, and ITC Explained
In 2023, the direct contribution of the tourism and hospitality industry to India’s GDP was over 231 billion U.S. dollars. The market size is estimated […]
E-Way Bill Explained: A Guide to Goods Movement Under GST
With the introduction of the Goods and Services Tax (GST) on July 1, 2017, the landscape of indirect taxation in India transformed. Among the many […]
Understanding GST: Definition, Key Features, and Benefits
Goods and Services Tax is a tax on the supply of goods or services or both, excluding alcoholic liquor for human consumption. This definition is […]