Articles by Rajesh Kumar

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Advance Ruling: GST Provisions

Posted by Rajesh Kumar 21 October 2017 6382 Views

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

Posted by Rajesh Kumar 24 April 2017 10363 Views

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

Posted by Rajesh Kumar 14 October 2017 40390 Views

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

Posted by Rajesh Kumar 07 October 2017 7854 Views

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

Posted by Rajesh Kumar 22 April 2021 12950 Views

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

Posted by Rajesh Kumar 09 April 2021 57025 Views

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

Posted by Rajesh Kumar 30 September 2017 7085 Views

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

Posted by Rajesh Kumar 27 April 2011 142849 Views

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

Posted by Rajesh Kumar 01 March 2011 60315 Views

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 Excise Law

Posted by Rajesh Kumar 06 July 2009 9730 Views

CENTRAL EXCISE:Tariff:There is effort to move the overall rate towards 8% mean rate. Thus the products attracting 4% duty rate will now attract 8% duty. Such increase is there in Man Made textile, ceramic tiles, plywood and article of woods, writing