All posts by Tina Saha - 1064. page

Professional Tax Consultant and Article Writer

Liability if a person dies : Save as otherwise provided in Insolvency and Bankruptcy Code, where a person, liable to pay tax under this Act, dies, then— (a) if a […]

Required contents of Receipt Voucher : A receipt voucher referred to in section 31(3)(d) of CGST Act shall contain the following particulars – (a) name, address and GSTIN of the […]

Provisions of ‘place of supply’ within India and in course of imports and exports : Nature of service Place of supply service in case of transaction within India  Place of […]

Service on principal to principal basis is not intermediary service Service provided to foreign Principal on principal to principal basis is not intermediary service. For example, service of marketing consultant […]

Dominant nature not relevant? In following decisions, it was held that dominant nature of contract is not relevant. However, under GST, it has been specifically defined as ‘supply of service’. […]

Government activities subject to GST : Section 2(17)(i) of CGST Act states that ‘business’ includes any activity or transaction undertaken by the  Central Government, a State Government or any local […]

Conclusion : The coming GST is not an ideal GST. However, considering the present political situation and limitations, this is the best that could be achieved. GST is not an […]

Input Tax Credit: Allowability of input tax credit for payment of output tax is one of the key features of GST. This will cascading effect of taxes. IGST will ensure seamless […]