Articles by Deepali Mishra

Registration at Place of Importation is no more a conundrum in GST Law

Deepali Mishra 16 April 2020 at 10:58

As per Advance rulings the place of supply of imported goods, it can be concluded that since the importer has no establishment or place of operation or any godown or GSTIN at the port of import, thus the place from where he ordinarily carries on his business shall be deemed to be the place from where he makes the taxable supplies.

GST Classification of Ayurvedic Beauty and Make-up Preparations

Deepali Mishra 13 April 2020 at 11:02

GST Classification of Ayurvedic Beauty and Make-up Preparations. The rate of tax of products covered under the head of Medicaments is 12%, the same product when seen with the eyes of cosmetics corresponds to 18% and even 28% in certain cases.