GANDHIDHAM BRANCH OF WIRC OF ICAI GST CONCLAVE AT GANDHIDHAM BRANCH OF WIRC OF ICAI TIME & PLACE OF SUPPLY Ashu Dalmia GST Consultant, Trainer & Author Partner Ashu Dalmia & Associates Chartered Accountants Mob:- +91-9810893243 Email:ashu.dalmia@ada.org.in GSTIndia.biz

GST (Compensation to the States) Act GST LAW GST Acts CGST Act Apply to whole of India except State of Jammu & Kashmir IGST Act SGST Acts Apply to the respective State (States Started to Enact) UTGST Act Andaman &Nicobar Islands Lakshadweep Dadra & Nagar Haveli Daman and Diu Chandigarh & Other Territory GST (Compensation to the States) Act Apply to whole of India www.gstindia.biz

LEVY OF GST LEVY Levy of GST-Forward Charge CGST/SGST Act –Section 9(3) IGST Act-Section 5(3) UTGST Act-Section 7(3) CGST/SGST Act –Section 9(1) IGST Act-Section 5(1) UTGST Act-Section 7(1) LEVY Levy of GST-Forward Charge Levy of GST on Reverse charge Reverse charge on specified Goods and or Services notified Reverse Charge on Inward supply from unregistered person LEVY on Ecommerce Operator for specified services CGST/SGST Act –Section 9(5) IGST Act-Section 5(5) UTGST Act-Section 7(5) CGST/SGST Act –Section 9(4) IGST Act-Section 5(4) UTGST Act-Section 7(4) www.gstindia.biz

CLASSIFICATION OF SUPPLY AS INTRA STATE/ INTER STATE Location of supplier Same State Place of supply Intra State Location of supplier Different States Place of supply inter-state Sl. No. Location of supplier Place of supply Intra state/Inter state Tax Applicable 1 State ‘A’ Intra state supply CGST and SGST/UTGST 2 State ’A’ State ‘B’ Interstate supply IGST There are different provisions to determine location of supplier and place of supply for supply of Goods and for supply of services. www.gstindia.biz

two different union territories or a state and a union territory SUPPLY OF GOODS AND/OR SERVICES IN THE COURSE OF INTER-STATE TRADE OR COMMERCE-SECTION 7 OF IGST ACT, 2017 Location of the supplier and the place of supply are in two different States or two different union territories or a state and a union territory Supply of goods and or Services in the course of import Supply of goods and/or services, when the supplier is located in India and the place of supply is outside India Supply of goods and/ or services to or by a SEZ developer or an SEZ unit Any supply of goods and/or services in the taxable territory, not being an intra-State supply and not covered elsewhere in this section www.gstindia.biz

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PLACE OF SUPPLY Place of Supply Goods Other than Import or Export Services Location of Supplier Location of Recipient Both in India Either one is outside India www.gstindia.biz

Place of Supply of Goods (other than goods imported/ exported) [ Sec 10 – IGST Act] Place of Supply of Goods (other than goods imported/ exported) www.gstindia.biz

SUPPLY INVOLVES MOVEMENT OF GOODS Recipient at Chandigarh Supplier from Delhi Recipient at Chandigarh Location of goods at the time at which movement terminates for delivery to recipient www.gstindia.biz

GOODS SUPPLIED ON DIRECTION OF THE THIRD PERSON Third Party from Mumbai Company at Delhi Actual delivery at Gurgaon Principal Place of Business of the third person (person on whose direction goods were supplied to another person ) www.gstindia.biz

SUPPLY DOES NOT INVOLVES MOVEMENT OF GOODS Contract for supply of goods through t/f of documents Supplier at Delhi Recipient at Rajasthan Warehouse at Noida (no movement of goods) Location of goods at the time of delivery to the recipient www.gstindia.biz

GOODS ARE ASSEMBLED OR INSTALLED AT SITE Gives contract XYZ Ltd. in Delhi ABC Ltd. in Mumbai To install a plant in NOIDA Place of installation or assembly www.gstindia.biz

GOODS SUPPLIED ON BOARD A CONVEYANCE e.g. vessel, aircraft, train, vehicle, etc. From Delhi To Chennai Location at which such goods are taken on board www.gstindia.biz

[ Sec 11 – IGST Act] Place of Supply of Goods (when goods imported into/ exported from India) www.gstindia.biz

GOODS IMPORTED INTO INDIA Import into India Port to Delhi America Delhi Location of importer - Delhi www.gstindia.biz

GOODS EXPORTED FROM INDIA Export from India China Location outside India www.gstindia.biz

[ Sec 12 – IGST Act] Place of Supply of Services (where supplier & recipient both are in India) www.gstindia.biz

EFFECT OF REGISTRATION ON SPECIFIC SERVICES Specific Services NOT effected by Location of Recipient Directly related to immoveable property For admission to  any event, Park Restaurant and catering, Fitness, Beauty treatment, Personal grooming, Health service Telecommunication services Services on board conveyance Advertisement Services to Government, etc. Specific Services effected by Location of Recipient Organizing any events Transportation of goods Passenger Transportation Service Services of Training and Performance Appraisal Banking and Other Financial Services including Stock Broking Insurance Services www.gstindia.biz

PLACE OF SUPPLY OF SERVICES – GENERAL RULE (where supplier & recipient are in India) GENERAL RULE B2B SUPPLIES Location of Recipient B2C SUPPLIES Address on Records exist Any other case Location of supplier www.gstindia.biz

RECIPIENT OF SUPPLY OF GOODS OR SERVICES OR BOTH As per Section 2(93) of CGST Act, 2017, Recipient of supply of goods or services or both means: If consideration is payable for the supply of the goods or services or both Person who is liable to pay such consideration If no consideration is payable for the supply of goods - The person to whom the goods are delivered or made available. - The person to whom possession or use of the goods is given or made available. If no consideration is payable for the supply of services The Person to whom the service is rendered. The Expression recipient shall also includes an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied. www.gstindia.biz

LOCATION OF RECIPIENT Section 2(14) of the IGST Act, 2017 defines the location of Recipient of service. As per this section, location of recipient of service means: In case supply is received at multiple places, the location of recipient is the place which is most directly concerned with receipt of the supply; As per Section 2(7) of the IGST Act, 2017 “fixed establishment” means a place (other than the place of business) which is characterized by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, or to receive and use services for its own needs; Place of Business (Registered with GST) where a supply is received; Location of fixed establishment (Other than the registered place of business) where a supply is received; In the absence of any such place, the location is the usual place of residence of the recipient www.gstindia.biz

SERVICES DIRECTLY RELATED TO IMMOVABLE PROPERTY XYZ Ltd. In Mumbai ABC Ltd. In Delhi XYZ LTD. give contract to ABC Ltd. to construct a metro station in NOIDA Location of immovable property - Noida www.gstindia.biz

SERVICES DIRECTLY RELATED TO IMMOVABLE PROPERTY LOCATED OUTSIDE INDIA Mr. X give contract to ABC Ltd. to give a architect agreement to its company in US XYZ Ltd. In Mumbai Architect (Service Provider) ABC Ltd. In Delhi (Service Receiver) Location of ABC Ltd. i.e. Delhi www.gstindia.biz

Business function in Delhi SERVICES BY WAY OF ACCOMODATION FOR ORGANIZING ANY FUNCTION AND INCLUDING SERVICES RELATED TO SUCH FUNCTION From Haryana Business function in Delhi Location of immovable property www.gstindia.biz

Location of Hotel, Inn, Guest House, Club, etc. SERVICES BY WAY OF LODGING ACCOMODATION BY HOTEL, INN, GUEST HOUSE, CLUB, ETC From Delhi To Mumbai Location of Hotel, Inn, Guest House, Club, etc. www.gstindia.biz

SUPPLY OF SERVICES FOR ADMISSION TO CULTURAL & ARTISTIC, SPORTING, SCIENTIFIC & EDUCATIONAL, ENTERTAINMENT EVENT, AMUSEMENT PARK AND ANCILLARY SERVICES From Mumbai Seminar in Delhi Venue of event/ park www.gstindia.biz

Registered Recipient : Location of recipient SERVICE BY ORGANIZING CULTURAL, ARTS, SPORTS, EDUCATIONAL, SCIENTIFIC, ENTERTAINMENT, CONFERENCE, FAIR, EXHIBITION OR SIMILAR EVENTS AND ANCILLARY SERVICES From Noida To Conference in Delhi Registered Recipient : Location of recipient www.gstindia.biz

To Exhibition in Mumbai SERVICE BY ORGANIZING CULTURAL, ARTS, SPORTS, EDUCATIONAL, SCIENTIFIC, ENTERTAINMENT, CONFERENCE, FAIR, EXHIBITION OR SIMILAR EVENTS AND ANCILLARY SERVICES From Puna To Exhibition in Mumbai Unregistered recipient: Venue of event www.gstindia.biz

Place of actual performance SUPPLY OF RESTAURANT AND CATERING SERVICES, PERSONAL GROOMING, BEAUTY TREATMENT, HEALTH SERVICE, FITNESS, ETC. Fitness center Place of actual performance www.gstindia.biz

Registered recipient ABC Ltd. SUPPLY OF SERVICE BY TRANSPORTATION OF GOODS, INCLUDING BY MAIL OR COURIER Supplier Registered recipient ABC Ltd. Registered Recipient :Location of recipient www.gstindia.biz

Unregistered recipient SUPPLY OF SERVICE BY TRANSPORTATION OF GOODS, INCLUDING BY MAIL OR COURIER Unregistered recipient Unregistered recipient: Location where goods handed over got transportation. www.gstindia.biz

Registered recipient: location of recipient SERVICES IN RELATION TO TRAINING & PERFORMANCE APPRAISAL From Noida To Marshal Art center in Delhi Registered recipient:  location of recipient www.gstindia.biz

SERVICES IN RELATION TO TRAINING & PERFORMANCE APPRAISAL From Gurugram To Delhi Unregistered recipient : place of performance www.gstindia.biz

First scheduled point of departure of that conveyance for that journey SERVICES ON BOARD CONVEYANCE LIKE VESSEL, AIRCRAFT, TRAIN, MOTOR VEHICLE From Delhi To Mumbai First scheduled point of departure of that conveyance for that journey www.gstindia.biz

SUPPLY OF TELECOMMUNICATION SERVICES INCLUDING DATA TRANSFER, BROADCASTING, DTH, CABLE, ETC. (a) Services of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna Location where device installed Location of billing address of the recipient on record (b) Post-paid mobile connection for telecommunication and internet services* Through internet: Location of recipient on record Through selling agents: Location of selling agent on record of supplier Though others: Location where pre-payment received (c) Pre-paid mobile connection for telecommunication and internet services* www.gstindia.biz

Place is State of dissemination in proportion ADVERTISEMENT SERVICES TO GOVERNMENT, ETC. Place is State of dissemination in proportion www.gstindia.biz

Registered Recipient : Location of recipient PASSENGER TRANSPORTATION SERVICE (RETURN JOURNEY TREATED AS SEPARATE JOURNEY) From Mumbai To Amritsar Registered Recipient : Location of recipient www.gstindia.biz

PASSENGER TRANSPORTATION SERVICE (RETURN JOURNEY TREATED AS SEPARATE JOURNEY) From HISAR DELHI To Mumbai Unregistered Recipient: Place where passenger embarks on the conveyance for a continuous journey www.gstindia.biz

BANKING & OTHER FINANCIAL SERVICES INCLUDING STOCK BROKING Company in Bengaluru Bank in Delhi Customer of bank from different places Location of recipient in suppliers records (If not available, location of supplier) www.gstindia.biz

INSURANCE SERVICES Registered Recipient : Location of recipient Unregistered recipient: Location of recipient in supplier’s records www.gstindia.biz

[ Sec 13 – IGST Act] Place of Supply of Services (where supplier or recipient is outside India) www.gstindia.biz

SPECIFIC RULES FOR SERVICES Where goods required to be made physically available Requiring physical presence of receiver/ person Directly in relation to immovable property By way of admission to/ organising an event Transportation of goods services Passenger Transportation Service Banking services to account holders, intermediary services, hiring of means of transport (other than aircraft & vessels) up to 1 month Services on board a conveyance Online information and database access or retrieval services www.gstindia.biz

PLACE OF SUPPLY OF SERVICES – GENERAL RULE (where supplier or recipient is outside India) GENERAL RULE Location of the recipient available in the ordinary course of business YES Location of Recipient NO Location of supplier www.gstindia.biz

CASE STUDY www.gstindia.biz

PLACE OF SUPPLY FOR SERVICE – WHEN RECIPIENT AND SUPPLIER BOTH IN INDIA As per section 12(8) of CGST Act,2017 The place of supply of service by way transportation of goods, including by mail or courier to, A registered person , shall be the location of such person ; A person other than a registered person , shall be the location at which such goods are handed over for their transportation. www.gstindia.biz

PLACE OF SUPPLY FOR SERVICE – WHEN EITHER RECIPIENT AND SUPPLIER IS OUT OF INDIA As per section 13(9) of IGST Act,2017 The place of supply of service by way transportation of goods, other than by mail or courier to, shall be the place of destination of such goods www.gstindia.biz

PLACE OF PROVISION SERVICE As per section 66B of Finance Act, 1994, there shall be levied a tax (hereinafter referred to as the service tax) at the rate of fourteen percent on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed. As per Rule 10 of Place of Provision of Rule 2012, place of provision of goods transportation services.- The place of provision of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of the goods:  Provided that the place of provision of services of goods transportation agency shall be the location of the person liable to pay tax. www.gstindia.biz

DELIVERY DUTY PAID SHIPMENT – UNDER SERVICE TAX REGIME INDIAN EXPORTER CONSIGNEE (OUT OF INDIA) INDIAN FREIGHT FORWARDER Exempt under Rule 10 of Place of Provision of Service Rule, 2012 Freight charges Taxable and Service Tax payable Pickup charges Other charges www.gstindia.biz

DELIVERY DUTY PAID SHIPMENT – UNDER GST REGIME INDIAN EXPORTER CONSIGNEE (OUT OF INDIA) INDIAN FREIGHT FORWARDER Taxable Freight charges Pickup charges and Other charges www.gstindia.biz

Location where services actually performed SERVICES i.e. GOODS REQUIRED TO BE MADE PHYSICALLY AVAILABLE BY RECIPIENT Service center Location where services actually performed www.gstindia.biz

Goods supplied are repaired and reexported without used in India- SERVICES REQUIRING PHYSICAL PRESENCE OF RECEIVER/ PERSON ACTING ON HIS BEHALF Location where services actually performed Services provided from remote location by electronic means -Location of Goods Goods supplied are repaired and reexported without used in India- Location of Recipient www.gstindia.biz

SERVICES SUPPLIED DIRECTLY IN RELATION TO IMMOVABLE PROPERTY From Delhi Construct a Building in US Location of such immovable property (or where it is intended to be located) www.gstindia.biz

Spectators from Australia SERVICE BY WAY OF ADMISSION TO, OR ORGANIZING AN EVENT, ETC. AND ANCILLARY SERVICES Spectators from Australia Match in India Place where the event is actually held www.gstindia.biz

Location of supplier Banking services to account holders, intermediary services, hiring of means of transport (other than aircraft & vessels) up to 1 month Location of supplier www.gstindia.biz

TRANSPORTATION OF GOODS (OTHER THAN BY WAY OF MAIL/COURIER) To London From India Destination of the goods www.gstindia.biz

PASSENGER TRANSPORTATION SERVICE From Delhi To USA Place where passenger embarks on the conveyance for a continuous journey www.gstindia.biz

SERVICE PROVIDED ON BOARD A CONVEYANCE Mechanic from India Departure from Landon First scheduled point of departure of that conveyance for that journey www.gstindia.biz

[ Sec 14 – IGST Act] Place of Supply of Services (Special provision for payment of tax by a supplier of online information and database access or retrieval services) www.gstindia.biz

ONLINE INFORMATION & DATABASE ACCESS OR RETRIEVAL SERVICES Recipient in India Location of recipient www.gstindia.biz

Person receiving such services shall be deemed to be located in the taxable territory if any two of the following non-contradictory conditions are satisfied, namely:- the location of address presented by the recipient of service via internet is in taxable territory; the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of service settles payment has been issued in the taxable territory; the billing address of recipient of service is in the taxable territory; the internet protocol address of the device used by the recipient of service is in the taxable territory; the bank of recipient of service in which the account used for payment is maintained is in the taxable territory; the country code of the subscriber identity module (SIM) card used by the recipient of service is of taxable territory; the location of the fixed land line through which the service is received by the recipient is in taxable territory.” www.gstindia.biz

Advertising on the internet Providing cloud services Online information and Database access or retrieval Services-Section 2(17) of the IGST Act Online information and database access or retrieval services” means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,- Advertising on the internet Providing cloud services Provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet Providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network Online supplies of digital content (movies, television shows, music, etc.) Digital data storage, and Online gaming www.gstindia.biz

PLACE OF SUPPLY OF SERVICES (where supplier or recipient is outside India) To prevent double taxation/ non-taxation, or for the uniform application of rules, CG has power to notify services/ circumstances Place of effective use and enjoyment of a service www.gstindia.biz

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TIME OF SUPPLY The time of supply fixes the point when the liability to pay tax arises. The time of supply is the time when a supply of goods and / or services is treated as being made for payment of taxes under the GST law. www.gstindia.biz

Goods Services Both Forward Reverse Charge Vouchers Residual TIME OF SUPPLY Goods Forward Reverse Charge Vouchers Residual Services Both Before Change in Tax After Change in Tax www.gstindia.biz

LEGAL PROVISIONS OF TIME OF SUPPLY OF GOODS Liability to pay tax on goods shall arise at the time of supply of goods Section 12 (1) Time of supply of goods on forward charges Section 12 (2) Time of supply of goods on reverse charge Section 12 (3) Time of supply of vouchers Section 12 (4) Time of supply for residual cases Section 12(5) Time of supply for addition in the value of supply Section 12 (6) www.gstindia.biz

LEGAL PROVISIONS OF TIME OF SUPPLY OF SERVICES Liability to pay tax on services shall arise at the time of supply of services Section 13 (1) Time of supply of services on forward charges Section 13 (2) Time of supply of services on reverse charge Section 13 (3) Time of supply of vouchers Section 13 (4) Time of supply for residual cases Section 13 (5) Time of supply for addition in the value of supply Section 13 (6) www.gstindia.biz

LEGAL PROVISIONS FOR CHANGE IN RATE OF TAX IN RESPECT OF GOODS AND/OR SERVICES Goods and/or services supplied before the change in rate of tax Section 14 (A) Goods and/or services supplied after the change in rate of tax Section 14 (B) www.gstindia.biz

TIME OF SUPPLY OF GOODS UNDER FORWARD CHARGE (whichever is earlier) Date of issue of invoice by the supplier Date on which supplier receives the payment Date of payment received by the supplier shall be earliest of the following: - Date of entry of receipt in books of account of the supplier - Date of credit in bank account of the supplier Last date on which invoice required by the supplier www.gstindia.biz

Amount Received in excess of Tax Invoice Such excess Amount is up to Rs 1000/ Time of Supply such excess would be at option of taxable person Date of issue of Invoice instead of Receipt of Money www.gstindia.biz

TIME OF ISSUE OF INVOICE FOR SUPPLY OF GOODS When Movement of Goods Required Before or at the time of removal of goods When movement of goods not required Before or at the time of delivery of goods Continuous supply of goods Earliest of the following; Time when each payment is received Time when each statement is issued Goods taken on approval On approval Six month from the date of approval www.gstindia.biz

Address of the recipient Address of delivery Name of State In case supply to unregistered person is for Rs. 50,000/- or more tax invoice should contain : Name Address of the recipient Address of delivery Name of State www.gstindia.biz

MEANING OF REMOVAL OF GOODS Dispatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier, or Collection of goods by the recipient thereof or by any other person acting on behalf of such recipient. SECTION- 2(96) www.gstindia.biz

MEANING OF CONTINUOUS SUPPLY OF GOODS Supply of goods which is provided or will be provided Continuously or on recurrent basis, Under a contract It may or may not be through means of a wire, cable, pipeline or other conduit. The supplier sends invoice to the recipient on a periodic basis. SECTION- 2(32) www.gstindia.biz

TIME OF SUPPLY OF GOODS UNDER REVERSE CHARGE Earlier of the following dates: Date of receipts of goods Date of payment of goods in the books of recipient of goods Date of debit in Bank Account Date immediately following 30 days from the date of issue of invoice OR OR OR When date can not be determined above: Date of entry in books of account of the recipient of supply www.gstindia.biz

TIME OF SUPPLY OF VOUCHERS FOR GOODS Date of issue of voucher Date of redemption of voucher www.gstindia.biz

TIME OF SUPPLY OF SERVICES UNDER FORWARD CHARGE Time of supply will be earliest of the following: Date of invoice, if invoice issued within time Date of provision, if invoice not issued with in time Date of receipts of payments Date of payment received by the supplier shall be earliest of the following: Date of entry of receipt in books of account of the supplier Date of credit in bank account of the supplier www.gstindia.biz

Amount Received in excess of Tax Invoice Such excess Amount is up to Rs. 1000/- Time of Supply such excess would be at option of taxable person Date of issue of Invoice instead of Receipt of Money www.gstindia.biz

TIME OF SUPPLY OF SERVICES UNDER REVERSE CHARGE Other than Associated Enterprises Date on which payment entered in books of accounts Payment Debited in Books of Accounts Date following 60 days from the date of issue of invoice by supplier When date can not be determined above: Date of entry in books of account of the recipient of supply Associated Enterprises and supplier of Service is located outside India Date of entry in the books of accounts of the recipient Date of payment www.gstindia.biz

TIME OF ISSUE OF INVOICE FOR SUPPLY OF SERVICES Normal Supply With in 30 days from the date of supply of services Continuous supply of Services On or before the due date of payment, in case of continuous supply of services where due date is ascertainable. On or before the date of payment ,in case of continuous supply of services where due date is not ascertainable On or before that completion, in case of continuous supply where payment is linked to completion of an event. Cessation of Service Time when supply ceases to the extend supply made before such ceasation www.gstindia.biz

MEANING OF CONTINUOUS SUPPLY OF SERVICES Supply of goods which is provided or will be provided Continuously or on recurrent basis, Under a contract It may or may not be through means of a wire, cable, pipeline or other conduit. The supplier sends invoice to the recipient on a periodic basis. SECTION- 2(33) www.gstindia.biz

TIME OF SUPPLY OF VOUCHERS FOR SERVICES Date of issue of voucher Date of redemption of voucher www.gstindia.biz

TIME OF SUPPLY OF GOODS/ SERVICES RESIDUAL PROVISION : A) B) In a case where a periodical return has to be filed, be the date on which such return is to be filed; In any other case, be the date on which the tax is paid. Addition in the value of supply Interest Late Fee Penalty FOR DELAYED PAYMENT Time of supply – Date of receipt of additional value by recipient www.gstindia.biz

TIME OF SUPPLY : CHANGE IN RATE OF TAX The taxable service has been provided before the change in effective rate of tax Scenario Events Before change in effective rate of tax Events after change in effective rate of tax Time of Supply 1. Invoice issued Payment Received All activities before change in rate of tax Earlier of following: date of receipt of payment or date of issue of invoice 2. Date of issue of invoice 3. Date of receipt of payment www.gstindia.biz

TIME OF SUPPLY : CHANGE IN RATE OF TAX The goods and or service has been supplied after the change in effective rate of tax Scenario Events Before change in effective rate of tax Events after change in effective rate of tax Time of Supply 1. Invoice issued   Payment Received Date of receipt of payment 2. Supply is done change in effective rate Earlier of following: date of receipt of payment or date of issue of invoice 3. Date of issue of Invoice www.gstindia.biz

TIME OF SUPPLY : CHANGE IN RATE OF TAX The date of receipt of payment shall be the date of credit in the bank account if such credit in the bonk account is after 4 working days from the date of change in rate of tax. www.gstindia.biz

ashu.dalmia@ada.org.in +91-11-22466591 +91-11-22422707 +91-11-45665691 www.gstindia.biz www.ada.org.in www.gstindia.biz