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Anti-Profiteering Mechanism Upheld: Delhi High Court Validates and Ensures Integrity of GST
Introduction The anti-profiteering mechanism embedded within the Goods and Services Tax (GST) framework, as delineated by Section 171 of the CGST Act, 2017, serves as a safeguard t
GST Taxation on Printing Textbooks: A Review of the Ruling by the West Bengal AAR on the Taxability of Printing and Supplying Textbooks to Government Departments
Introduction The landscape of taxation in India witnessed a significant transformation with the introduction of the Goods and Services Tax (GST) regime. Under GST, the taxation of