CA Ayush Garg

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CA Ayush Garg: Read My 2 Published Articles


  • 384815 Views
  • 09 Nov 2017
  • CA Ayush Garg
  • GST,  Articles,  

Service sector is gaining much more importance day by day when it comes to revenue collection, contribution to GDP and employment. Service sector constitutes for more than 50% of Nation’s GDP. Service sector in India not only provides large scale employment to both skilled and unskilled personnel but also significantly contributes towards foreign exchange collection. Telecom, Insurance, bank......

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As per section 2(88) of CGST Act 2017, “principal” means a person on whose behalf an agent carries on the business of supply or receipt of goods or services or both. As per section 2(68) of CGST Act 2017,“job work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be const......

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