In our constitution, we have 395 articles in 22 parts and 8 schedules at the time of commencement. Now the Constitution of India has 448 articles in 25 parts and 12 schedules with 104 Amendments up to 25Th January, 2020. Preamble of the Indian Constitution as below:- Constitution we the people of India having solemnly resolved to Constitute India into a sovereign socialist secular democratic rep......

Description about Goods And Service Tax Goods and Services Tax is an indirect tax or consumption tax, Seventh schedule to the constitution of India covers the basic Structure of Indian taxation. The rights of taxation are given to both Central under List I (Union List) and to the State under List II (State List). Due to insertion of Article 246A it is imperative to amend union list and state list......

Preface Indian textiles and apparel have global appeal. Cotton, silk, and denim from India are highly popular in foreign Countries, and with increasing Indian design talent, Indian apparel too has found success across fashion centres around the world.   India is the world's second-largest exporter of textiles and apparel with a massive raw material and manufacturing base. The textile ......

Joint Development Agreement (JDA) and GST JDA is common factor in the real estate sector which tied between the landowner and the developer in an agreement for the construction of new Building / projects. In return by the developer agrees to provide like i. Lump sum consideration, ii. Percentage of sales revenue, or a certain percentage of the newly constructed project on the said piece of l......

‘Place of supply of Goods and Services under GST and relation with revenue distribution between Union and state’ At first we have to know about the definition of ‘Supply’ under GST Supply is defined to include all forms of supply of goods and/or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a considerat......

‘The Central Government has issued Advisories and Directions under the Disaster Management Act 2005. & order under Section 10(2) was issued on March 29, 2020 dealing with the issue of payment of wages to workers’. The question is that Is there a power under the Disaster Management Act to decide the question of payment of wages during the period of lockdown? Is th......