Sales tax holidays are brief windows during which a state waives sales taxes, typically limited to certain categories of ...

Indirect taxes are charged on goods and services, not on income or profits. These taxes are collected by businesses, such as retailers or producers, who then pass the payments to the government. The ...

Value added tax (VAT) or goods and services tax (GST), also known as indirect taxes, are consumption taxes levied on any value that is added to a product. These are considered indirect taxes since the ...

The article highlights conflicts between Sections 9 and 35 of the CGST Act when post-supply adjustments arise under reverse charge. While imports of goods are partly clarified, services remain legally ...