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Section 60 Gst Related Articles

May - 2018
20
Supply to SEZ under GST

Supply to SEZ under GST

Supply to SEZ under GST Post implementation of GST i.e. from 1st July, 2017, supplies made to and supplies made by a Special Economic Zone (SEZ) shall be treated as an inter-state supply and the levy of IGST is attracted at the applicable rate. Under GST benefit of zero rate supply is available ...
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May - 2018
18
Assessment under GST

Assessment under GST

Assessment under GST Under GST, the term “assessment” means a determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment. Normally, persons having GST registration file GST returns and pay GST e ...
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May - 2018
17
Zero Rated, NIL, Exempted and Non-GST Supply

Zero Rated, NIL, Exempted and Non-GST Supply

Zero Rated, NIL, Exempted and Non-GST Supply The terms zero rated, nil rated, exempted and non-taxable supply under GST have always been misused and misinterpreted. There has always been confusion regarding the said terms and the said confusion still prevails even after introduction of GST. In this ...
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May - 2018
16
Employee Reimbursement under GST

Employee Reimbursement under GST

Employee Reimbursement under GST With implementation of GST, lot of confusion has prevailed regarding taxability of transactions between employee and employer and applicability of reverse charge mechanism on such transactions. In this article, we look at the applicability of GST on employee reimbur ...
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May - 2018
10
GST Tenancy Rights

GST Tenancy Rights

GST Tenancy Rights Tenant-right is a term in the common law system expressing the right to compensation which a tenant has, either by custom or by law, against his landlord for improvements at the termination of his tenancy. The transfer of tenancy rights against tenancy premium which is also kn ...
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