The AAR held that services like printing, result processing, and online form filling for examinations are exempt under Notification 12/2017, after the Supreme Court clarified that even service ...

The Generation-Skipping Transfer (“GST”) tax is designed to prevent taxpayers from avoiding estate tax on a child’s inheritance at the child’s death by “skipping” inheritances over children to ...

For purposes of determining the inclusion ratio, every individual is allowed a GST exemption (the base figure is adjusted annually for inflation). The amount is $13.99 million in 2025 (projected), $13 ...

The Rajasthan High Court held that grant of affiliation is a statutory and regulatory function, not a business activity under the CGST Act. Affiliation fees were ruled not to constitute consideration, ...

The Goods and Services Tax (GST) in India is an indirect tax that has replaced many previous indirect taxes such as excise duty, VAT, and service tax. GST is levied on the supply of goods and services ...