The Gujarat AAR held that mobilisation advance adjusted against running account bills constitutes consideration under Section 2(31) of the CGST Act. As it is applied toward works contract services, ...

Exporters can monetise accumulated ITC on capital goods by opting for export with payment of IGST. This route enables full credit utilisation and improves cash ...

While passenger transport booked through e-commerce platforms is taxed at five percent GST, local delivery services attract an eighteen percent rate, albeit with input tax credit. This disparity ...

Is it legal for a restaurant to add service charges to your dinner bill? Can you ask the staff to remove the additional fee?