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Articles by Pradeep Jain

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Changes in definition of inputs, capital goods and input services

Posted by Pradeep Jain 10 May 2017 4109 Views

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

Posted by Pradeep Jain 06 May 2017 18093 Views

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

Posted by Pradeep Jain 27 January 2017 20596 Views

Definition of Business Vertical



New concepts of supply in revised GST law

Posted by Pradeep Jain 19 December 2016 4641 Views

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

Posted by Pradeep Jain 19 December 2016 2273 Views

An analysis of refund of tax in revised GST law



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

Posted by Pradeep Jain 16 December 2016 6946 Views

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

Posted by Pradeep Jain 15 December 2016 5709 Views

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



Changes in schedule IV and schedule V of revised GST draft law

Posted by Pradeep Jain 14 December 2016 6530 Views

We will discuss the changes and consequences in schedule IV and V.



Changes in schedule III of revised GST draft law

Posted by Pradeep Jain 13 December 2016 8169 Views

In this update, we will discuss the changes and consequences in schedule III.



Changes made in Schedule-II of revised GST law

Posted by Pradeep Jain 12 December 2016 3302 Views

Schedule II prescribes such transactions which will be deemed to be supply of goods and services.




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