The AAR bench, though, added the amount will be subject to GST at the time of actual supply of service—when maintenance services or repairs...

GST authorities have, based on the facts of the case, denied ITC claims, especially when the company was not distributing its own products.

Tax liability arises as legal definition of charitable activities is very specific

Tax officials have been directed to take “all possible actions” to boost collection of direct taxes.

Experts say mechanical approach led to slapping of notices even for small tax issues.

In its action plan for the current financial year, the CBDT has offered incentives by way of performance credits to CITs-A for each ‘qualit...

Maintenance charges are collected by a co-operative housing society for purposes like providing security, lift upkeep, maintenance of commo...

Even as private higher educational institutions are emerging, these are forced to continue to operate under the umbrella of 'not-for-profit...

Upon generation of the e-way bill on the GSTN portal, a unique e-way bill number hall is now available to the supplier, the transporter and...

Under the matching concept provisions, the onus continues to remain on the buyer to check whether the seller has paid GST.

GST would be payable by the company if there is a supply to an employee of free goods and services over and above the CTC, which is a stipu...

The crux of the amendment by Central Board of Excise and Customs is the change in the definition of 'place of provision of service'.

ITC is the amount of tax paid by the buyer on purchases made by him for which the buyer is entitled to claim a credit against the sales sub...

While India Inc has made representations in this regard, till date a clarification has not been issued by the Central Board of Excise and C...

There's good news on the tax front for yoga gurus who carry on their activities via charitable trusts. Income of such trusts from yoga-rela...