ARTICLES

Zero Rated Supplies under GST
Zero Rated Supplies under GST INTRODUCTION NEED FOR ZERO RATING As per section 2(47) of the CGST Act, 2017, a supply is said to be

Demystifying GST on Developed Plots
Demystifying GST on Developed Plots 1. Introduction Demystifying GST on Plots – In India, Real Estate Sector is the second largest employer after agriculture. In

ITC on CSR Activity: The New Battleground?
ITC on CSR Activity: The New Battleground? The COVID-19 Pandemic has forced every one of us into an era that was not thought of, or

Why GST Department Is Not Right In Asking Commercial Place For GST Registration?
Why GST Department Is Not Right In Asking Commercial Place For GST Registration? In any tax system registration is the most fundamental requirement for identification

When an Order Could be Said to be ‘Non-Application of Mind’
For a hearing to be fair, whole-hearted attention, alertness ad active application of the mind of the decision maker is indispensable. Constant attention to Pleadings,

Dispute on valuation of supply of services by RWA’s to their members
Dispute on Valuation of Supply of Services by RWA’s to their Members The Madras High Court in case of Greenwood Owners Association has quashed a