Articles by Pradeep Jain

Changes in definition of inputs, capital goods and input services

Pradeep Jain 10 May 2017 at 11:24

As evident from revised draft, the definitions of the input goods, capital goods and input services have undergone a major change or let's say, it has been simplified to the maximum extent possible.

Works contract-sale vs service to continue in GST regime

Pradeep Jain 06 May 2017 at 15:53

There has been a long history of litigation on the issue of classification of works contract activities that whether it is to be considered a service or to be t..

Definition of Business Vertical

Pradeep Jain 27 January 2017 at 13:58

Definition of Business Vertical

New concepts of supply in revised GST law

Pradeep Jain 19 December 2016 at 15:19

The revised GST Law introduces three new concepts of supply which are discussed in this update.

Comparative analysis of refund of tax in revised GST law

Pradeep Jain 19 December 2016 at 10:16

An analysis of refund of tax in revised GST law

Comparative analysis of changes made in input tax credit - Part-II

Pradeep Jain 16 December 2016 at 11:34

This update seeks to highlight the changes made in the Revised GST Law as compared to the old GST Draft with respect to provisions relating to input tax credit ..

Comparative analysis of changes made in input tax credit - Part-I

Pradeep Jain 15 December 2016 at 11:53

This update seeks to highlight the changes made in the Revised GST Law as compared to the old GST Draft with respect to provisions relating to input tax credit