What is meant by “export of services” under GST?  As per section 2(6) of the IGST Act, 2017, "export of services" means the supply of any service when, (i) The supplier of service i...

What is the definition of “Aggregate Turnover” under GST? The term "Aggregate Turnover" under GST, defined in section 2(6) of the CGST Act, 2017, refers to the total value of all taxable...

What is meant by continuous supply under GST? According to section 2(33) of the CGST Act, 2017, a "continuous supply of services" refers to the provision of services that are either provided or agree...

Which are the goods on which RCM is applicable? As per Notification No. 4/2017 - Central Tax (Rate) and Notification No. 4/2017 - Integrated Tax (Rate), following are the supplies of goods in which case RCM is applicable: Which are the services on which RCM is applicable? As per Notification No...