Analysis of Schedule II of CGST Act
SCHEDULE II
ACTIVITIES 1 TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
1. Transfer
any transfer of the title in...
GST
Analysis of Schedule I of CGST Act
SCHEDULE I
ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION
Permanent transfer or disposal of business asset...
Analysis of Section 7 of CGST Act, 2017
Section 7(1): For the purposes of this Act, the expression “supply” includes––
All forms of supply of goods or services or both su...
All About Special Economic Zone
Separate Registration required for SEZ Unit or SEZ Developer.
Goods or services imported by SEZ unit for authorized operation then t...
Are you confused in deciding the composite and Mixed Supply then this case study is for you.
ARG Electricals Pvt. Ltd. (AAR – RAJASTHAN)
Applicant : Private Limited Company
Question :
Determination of the liability to ...
Role of LUT under GST
Before starting our discussion on LUT, First we just need to understand the concept of Exports under GST :
If you are planning to st...
Whether GST will be charged in case of disposal of Business ?
As per the Schedule 1 of CGST Act,2017 GST will be charged in case of disposal of business whether for consideration or Not for Conside...
Whether RCM Related Input can be transferred by Input Service Distributor – Know the complete Fact
Change in the Definition of Input Service Distributor :
Earlier Section 2(61) of CGST Act : Input Service Distributormeans...
All About Section 122(a) of CGST Act,2017
Proposal for Insert of New Section 122(a) :
Section 122(a) (1) : Notwithstanding anything contained in this Act, where any person, wh...
Section 73 of CGST Act – Amount of penalty under GST
Maximum Time to Conclude the Proceeding under Section 73 of CGST Act : 3 Years from the due date of filing of Annual Return for the Rel...
