Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate
I. Legislative and Jurisprudential Background The taxation of rental income from immovable property has undergone a marked evolution from the […]
I. Legislative and Jurisprudential Background The taxation of rental income from immovable property has undergone a marked evolution from the […]
The Next Generation 2.0 GST Rate Reform, implemented through a series of notifications dated September 17, 2025, represents a comprehensive
On October 24, 2025, the Central Board of Indirect Taxes and Customs (CBIC) released Letter No. D.O. CBIC-190341/168/2025-TRU dated October
Introduction: With the advent of GST 2.0, the statutory anti-profiteering mechanism under Section 171 of the Central Goods & Services
The GST council, in its 53rd meeting, recommended insertion of Section 128A in CGST Act, to provide for conditional waiver
As the FY 2024-25 draws to a close, businesses must undertake several key activities to ensure GST compliance and a