Articles by CA Shruti Singhal

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Can AAR orders be challenged before HC?

  CA Shruti Singhalpro badge    11 August 2020 at 09:43

As per section 103 of the CGST Act, 2017, the orders of AAR and AAAR are binding on the applicant, unless there is a change in the law, facts or circumstances based on which original advance ruling has been pronounced.



Salaries paid to company directors not to attract GST

  CA Shruti Singhalpro badge    12 June 2020 at 17:37

After a few contradictory judgments CBIC Clarifies that Salaries paid to company directors not to attract GST