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GST on virtual currencies
In this paper the endeavor is to examine the Goods and Service tax treatment of various activities related to Crypto Assets, especially...
tapan jain
Jan 24, 202219 min read
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GST treatment of post-sale rebate/compensation not conforming to section 15(3)(b)(i) of the CGST Act
Sales promotion is intrinsic to the growth of any business. Promotional schemes such as buy one get one free, buy more save more, special...
tapan jain
Jan 22, 20229 min read
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Fathoming the scope of an ‘Intermediary’ as clarified under CBIC Circular No. 159/15/2021-GST dated
Taxability of Intermediary Services is one of most contentious issues till date in the GST regime. The scope of ‘intermediary services’...
tapan jain
Jan 17, 202212 min read
138 views
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