tapan jainJan 24, 202219 min readGST on virtual currenciesIn this paper the endeavor is to examine the Goods and Service tax treatment of various activities related to Crypto Assets, especially...
tapan jainJan 22, 20229 min readGST treatment of post-sale rebate/compensation not conforming to section 15(3)(b)(i) of the CGST ActSales promotion is intrinsic to the growth of any business. Promotional schemes such as buy one get one free, buy more save more, special...
tapan jainJan 17, 202212 min readFathoming 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’...
