Articles in this section

• Where is the power to levy GST derived from?
• What is the taxable event under GST?
• Is the reverse charge mechanism applicable only to services?
• What will be the implications in case of purchase of goods from unregistered dealers?
• In respect of exchange of goods, namely gold watch for restaurant services will the transaction be taxable as two different supplies or will it be taxable only in the hands of the main supplier?
• Whether supplies made without consideration will also come within the purview of Supply under GST?
• Who can notify a transaction to be supply of goods and/or services?
• Will a taxable person be eligible to opt for composition scheme only for one out of 3 business verticals?
• Can composition scheme be availed if the taxable person effects inter-State supplies?
• Can the taxable person under composition scheme claim input tax credit?