It is important to decide whether supplies are to be treated as intra-State supplies or inter-State supplies for payment of correct type of tax.

Job workers use moulds and dies provided to them by their principals. Whether amortised value of such moulds should be included by job workers in the job charges for discharging GST? The authors have attempted to answer this question in the light of recent clarification by the department.

Amendments in the Legal Metrology (Packaged Commodities) Rules, 2011 which govern the pre-packed commodities, have come into effect from 1-1-2018.

Parties to contract generally incorporate their expectation in terms of damage caused by failure of either party to perform its obligations completely or as per the agreed terms.

Vouchers are instruments which are redeemable on its face value against supply of goods or services. Though legislature has sought to tax vouchers under the GST regime, there are unresolved problems which may lead to controversy in the near future.

Section 54(3) of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’), provides for refund of any unutilised input tax credit (ITC) in two scenarios.

GST law whether clearly indicates the person who is obliged to pay tax in a transaction involving services provided by a shipping line located outside India to an exporter located outside India for the purpose of transporting goods to an importer located in India?

Other than filing of GST Returns, issue relating to appropriate classification of goods and services and their tax rates is one of the many burning issues which require immediate action.

The Legislature has retained the concept of ‘bundled services’ under the erstwhile Service Tax regime as ‘composite supply’ and has further broadened its scope to include supply of goods as well under the new GST regime.

According to the GST laws, any assessee can seek clarification on specific matters or questions relating to the supply of goods or services or both from the AAR.