Explains how GST replaced multiple taxable events with the single concept of “supply,” defining tax liability, timing, and jurisdiction under India’s unified indirect tax ...

The fundamental operation of the Goods and Services Tax (GST) is under challenge and has gone all the way to the High Court. And potentially, refunds could be due to millions of consumers and ...

It has also sought clarity on treatment of goods and services under GST for exports, gems and jewellery, MSME sector, banking and telecom. The Central GST is silent on exemptions provided on interest ...

New Delhi: The government must clearly outline the scope of 'e-commerce' under the GST, as the current definition can include even commodity derivatives exchanges where there is no actual delivery of ...