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A Handbook on Financial Management: Condensed Guide for Corporate Directors and Executive Management by Institute of Directors & Institute of Directors

Author:Institute of Directors & Institute of Directors [Directors, Institute of] , Date: December 21, 2021 ,Views: 145

A Handbook on Financial Management: Condensed Guide for Corporate Directors and Executive Management by Institute of Directors & Institute of Directors

Author:Institute of Directors & Institute of Directors [Directors, Institute of]
Language: eng
Format: mobi
Published: 2019-10-05T16:00:00+00:00


Services business:

Special mention would be required with respect to composite service wherein Goods and Services are both being supplied as part of the contract. Based on the proposed code, a higher rate of GST would be applicable to the whole composite value. Breaking up the contract into various components and levying the applicable GST would not be possible.

Trading business (Domestic):

It is expected that any business should obtain registration in every state that it intends to conduct business. This would result in a possibility that different rate of State GST might be applicable for the same product in different states. An examination of such a possibility on the pricing structure of the business should be undertaken. As margins in the trading business are generally limited, variation in rates could result in erosion of margins and loss for the business.



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A Handbook on Financial Management: Condensed Guide for Corporate Directors and Executive Management by Institute of Directors & Institute of Directors.mobi


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