Content ownership determines GST treatment of printed publications: customer-supplied text is a taxable printing service, owned content is exempt good...
Employee recoveries, input tax credit and notice pay recovery under GST: AAR distinguishes taxable supplies from non-taxable perquisites and penalties...
SEBI prescribes a lighter certification pathway for Persons Associated with Research Services (PARS) performing sales and other non-core services, requiring passage of the NISM Series-XXV-A examination, while PARS engaged in research-related functions must continue with the NISM Series-XV examination; existing PARS who already hold valid Series-XV certification are exempt from Series-XXV-A until their Series-XV validity expires. The circular takes immediate effect and directs the Research Analyst Administration and Supervisory Body to amend bye-laws and notify and disseminate the change to registered Research Analysts.
SEBI prescribes a lighter certification pathway for Persons Associated with Research Services (PARS) performing sales and other non-core services, requiring passage of the NISM Series-XXV-A examination, while PARS engaged in research-related functions must continue with the NISM Series-XV examination; existing PARS who already hold valid Series-XV certification are exempt from Series-XXV-A until their Series-XV validity expires. The circular takes immediate effect and directs the Research Analyst Administration and Supervisory Body to amend bye-laws and notify and disseminate the change to registered Research Analysts.
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