Nikhil Kumar & Associates
He has written several articles on various issues pertaining to the Goods & Services Tax Law which was published by all leading publishing houses of India like ‘Taxmann” , “Taxguru” , “Study Cafe” etc. He has also given various training sessions w.r.t. to Goods & Service Tax law to various corporate and non-corporate clients.
Our Services
Goods & Services Tax Matters Consultancy
Goods and Services Tax is an indirect tax levied in India on the supply of goods and services. GST is levied at every step in the production process but is meant to be refunded to all parties in the various stages of production other than the final consumer.
Accounting
VAT & Service Tax Matters Consultancy
Domestic Taxation
Our team of tax professionals draw on their diverse experiences and knowledge to provide seamless service through the entire spectrum of challenges pertaining to planning, financial accounting and tax compliance.
Business Process Outsourcing
Auditing
Recent Articles
GST Exemptions to Government (Central, State, Union Territory) & Local Authorities
In a country like India the government works more like a welfare agency than a regulator. The functions of government is responsible for the upliftment of whole society. The government and its agencies are primarily entrusted with the task of administration,...
Analysis of GST on Medical Sector
Internationally, GST was first introduced in France and now more than 160 countries have introduced GST. The Various countries have , depending upon their requirements and suitability introduced National level GST or Dual GST. The Government of India has introduced...
Levy of GST on Display of name at the Charitable Institution Premises
It is a old age practice specifically in Indian society to donate for the sake of benefit of the society at large. It may be in form of donation to religious, charitable, medical, hospital, educational institutions, orphanage, old age homes etc. With the passage of...
Latest Blog
The GST will be leviable upon the interest component of equated monthly instalments of credit card
The honorable Calcutta high court in the case of RAMESH KUMAR PATODIA VS.CITI BANK NA AND ORS.(WPO 547 OF 2019) has held that the GST will be leviable upon the interest component of the equated monthly instalments of the credit card services . Some relevant...
Services by one company registered in one country to the another company which is registered in another country will termed as export of services
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in the case of CELTIC SYSTEMS PRIVATE LIMITED Vs. C.C.E. & S.T.-VADODARA-I {Service Txt Appeal No. 10912 of 2021} has held that IT services provided by one company registered in...
The Limitation will not be applicable upon the refund having the nature of revenue deposit
The New Delhi bench of CESTAT in the matter of M/s. Aadhar Stumbh Township Pvt.Ltd. Vs. Commissioner of Central Excise & Central Goods & Service Tax Commissionerate, Delhi-West.{Service Tax Appeal No.50046 of 2020 (SM) } has held that the no limitation will be...