UNION BUDGET 2021- KEY AMENDMENTS PROPOSED UNDER GST
Scope of Supply A new sub-section (aa) in Section 7 is proposed to be inserted retrospectively with effect from July 1, 2017 to levy tax on supply of services/goods by a person (other than an individual) to its members/constituents or vice-versa for a consideration. An Explanation is proposed to be inserted to the aforesaid sub-section […]
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