Transfer of ESOP/ESPP/RSU by foreign holding co. to employees of domestic subsidiary co. sans fee/markup is GST-exempt.

Spectrum allocation with deferred instalments is a continuous service supply. GST due when instalments paid/due, whichever is earlier.

GST Updates: Vehicle Leasing, Electricity Charges, Barley Processing, Mineral Trusts, and Landscaping Services Explained.

Strict SOP for GST registration cancellation of fraudulent taxpayers. Curbing fake invoices, wrongful ITC claims. Evidence-based scrutiny, reasoned or...

Services by directors in personal capacity exempt from RCM. Official services attract RCM. Cinema food taxed at 5% GST if unbundled.

KGST Act: Recipient can avail ITC on RCM supplies from unregistered suppliers in FY when invoice issued, subject to conditions.

Rule 28(1) KGST: Imported Services from Foreign Affiliates Can Be Valued as Nil Without Invoice if Fully Creditable.

New Procedure for Manufacturers: Substitute Machine Details, Certify Energy Ratings, Report Sale Price Without MRP.