POSITION PRIOR TO JULY 18, 2022 Prior to July 18, 2022, “services by way of renting of residential dwelling for use as residence” were exempt from the levy of GST. [Please refer to Entry No. 12 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017]. In simple words, exemption was available for services of renting, if the … Continue reading GST on Renting of “Residential Dwelling” under various scenarios prior to and effective from July 18, 2022

Malvika Singhal (Delhi Metropolitan Education, Noida) Introduction Indians are drawn toward the traditional way of court-based litigation for decades. The Indian legal justice system is already burdened with the pendency of cases. In the last few years, courts are encouraging Alternative Dispute Resolutions (ADR) like arbitration, mediation and conciliation. Corporates and individuals are using arbitration … Continue reading Importance of Mediation in Litigation

Malvika Singhal (Delhi Metropolitan Education, Noida) Introduction Indians are drawn toward the traditional way of court-based litigation for decades. The Indian legal justice system is already burdened with the pendency of cases. In the last few years, courts are encouraging Alternative Dispute Resolutions (ADR) like arbitration, mediation and conciliation. Corporates and individuals are using arbitration … Continue reading IMPORTANCE OF MEDIATION IN LITIGATION

GST was exempted on specified food items, grains etc. when not branded, or right on the brand has been foregone. During the 47th GST Council Meeting, it was recommended to revise the scope of exemption to exclude from it pre-packaged and pre-labelled retail pack in terms of Legal Metrology Act, including pre-packed, pre-labelled curd, lassi and … Continue reading Applicability of GST vis-à-vis specified food items, grains etc. (exempted under GST) post recommendations of GST Council