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Articles by Rajesh Kumar

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Advance Ruling: GST Provisions

  Rajesh Kumar    24 April 2017 at 11:10

Creation of such biased authorities do not serve any purpose. It does not result in any relief to the assessee.



Determination of Goods or Services: GST Provisions

  Rajesh Kumar    24 April 2017 at 11:10

The supply may be either of goods or of services or of both, GST is payable. Still there are numerous provisions in the GST law which distinguishes between..



Impact of GST on Software Sector

  Rajesh Kumar    17 April 2017 at 11:27

Despite these anomalies, GST law brings certainty in taxation of Information Technology services. It shall be a great assistance to development of IT service se..



Input tax credit under GST

  Rajesh Kumar    10 April 2017 at 11:01

If these procedures are properly followed, Input tax credit can be availed seamlessly leading to smooth flow of credit in the tax system.



Place of Supply of Goods under GST

  Rajesh Kumar    10 April 2017 at 11:01

Place of supply in GST law is of primary importance in GST. It is needed to determine if IGST is payable, or such supply is import/export of services.



Important provisions of Composition levy under GST

  Rajesh Kumar    04 April 2017 at 11:18

The composition levy does protect small suppliers from hassles from fulfilling various procedural requirements of the GST laws.



Key proposals of the GST bill passed in Lok Sabha

  Rajesh Kumar    03 April 2017 at 11:27

Keys bill regarding implementation of GST has been passed in Lok Sabha. Rajesh Kumar analyses various provisions of the passed bills.



Service Tax on Restaurants & Hotels

  Rajesh Kumar    27 April 2011 at 13:03

In the Budget 2011, it was proposed to levy Service Tax on Hotels & restaurants. Vide Notification 29/2011 dated 25.04.2011, 1st May of 2011 has been declared as the appointed day on which these provisions will come into effect. Thus these ser



Central Excise Duty Assessment on Ready Made Garments

  Rajesh Kumar    01 March 2011 at 22:50

Excise duty at the rate of 10% shall now apply to ready-made garments and made-up articles of textiles falling under Chapters 61, 62 and 63 (heading nos.63.01 to 63.08) of the Central Excise Tariff except those falling under heading nos.63.09 and



Budget 09-10: Changes in Service Tax

  Rajesh Kumar    06 July 2009 at 23:51

SERVICE TAX:New Services has been levied on following services: Transportation of goods through Railways, including government railways. Transport of coastal goods, and transport through inland waters. Legal Consultancy Services, except services