Rajiv Gandhi National University of Law
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Category: GST

GOODS AND SERVICES TAX (GST): THE CONCEPT, ISSUES AND CHALLENGES

By- Dr. Manoj Kumar Sharma, Assistant Professor of Law, RGNUL Indian Constitutional scheme of federal provincial relations makes a demarcation of taxing powers of the federal and provincial governments. As per original the Indian Scheme of federal-fiscal relations, direct taxes are mainly levied by the Union whereas Indirect taxes were levied by the Union and the…
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IMPACT OF GST ON REAL ESTATE

By- Desiree Ann Fernandes, 4th year, BBA LLB (HONS.), Alliance University, Bangalore Introduction The night of 1st July 2017 proved to be a revolutionary night for the Indian Tax system, with the roll out of the long-awaited Model GST laws. It is estimated to positively enhance India’s attraction as an investment destination. The Real estate…
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THE CURIOUS CASE OF “COMPOSITE SUPPLY” UNDER GST

By- Krishna Thej, Associate, PwC, and Prerit Goyal, Advocate, Rajasthan High Court India’s GST law is effective in full force. It is path-breaking, or atleast touted to be, in the sense that it helps businesses to do away with the need of paying different taxes on different ‘taxable events’ under different indirect tax laws and allows…
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GOODS AND SERVICES TAX (GST): THE ROAD NOT TAKEN

By- AkshitaSaxena, 4th Year, BA LLB(HONS.), Symbiosis Law School, Noida Introduction With the roll of Goods and Service Tax (GST) from July, 2017 after a waitlist of 17 years [i], the revolutionary tax system has subsumed various indirect taxes to form one tax that will be levied on value addition to goods and services. It is…
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