GST Mutuality Tax

Concept of Mutuality and its application to GST vis-a-vis the decision of the Supreme Court in State of West Bengal v. Calcutta Club

The Authors have tried to garner the readers’ attention to the Doctrine of Mutuality especially with regard to the conundrum of whether the transactions between the Clubs and their members fall within the ambit of GST. It seeks to analyse the same in light of the judgement rendered by the Supreme Court of India in State of West Bengal v. Calcutta Club. Continue reading Concept of Mutuality and its application to GST vis-a-vis the decision of the Supreme Court in State of West Bengal v. Calcutta Club

Cryptocurrency

State-Issued Cryptocurrency- A Boon or a Bane?

Central Bank Digital Currency (CBDC) has been in news lately. While the Indian government has not been quite convinced by the idea of having private cryptocurrencies in the market, there is definitely something unique about CBDC which compelled the government agencies to consider the option. This article explores the concept of CBDC and the feasibility of mainstreaming the same in India. Continue reading State-Issued Cryptocurrency- A Boon or a Bane?