#TaxmannWebinar

#TaxmannWebinar #TaxmannUpdates #CorporateGuarantees #GST #ServiceTax #GSTLitigation #GSTCouncil

📋 Coverage of the Webinar:
✔️ Taxation of Corporate Guarantee – Inticacies under GST
✔️ Timeline of Events
✔️ What is a Contract for Guarantee? – Section 126 of the Indian Contract Act, 1872
✔️ Corporate Guarantee Transaction
✔️ Service Tax Regime
✔️ Scope of Supply – GST
✔️ Is Provision of Corporate Guarantee a Shareholder's Function?
✔️ Value of Supply
✔️ Clarifications Issued Vide Circular No. 225/19/2024-GST
✔️ Corporate Guarantee – Import/Export
✔️ Time of Supply
✔️ GST on Corporate Guarantee Prior to Insertion of Rule 28(2)
✔️ Impact of Revision of Corporate Guarantee
✔️ Q&A Session
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📢 Speaker:
• Sakshi Jhajharia – Chartered Accountant [Indirect Tax Advisory and Litigation]
She is a Chartered Accountant specializing in Indirect Tax advisory and litigation at Ernst & Young LLP. She has also worked with PwC. She has been nominated as a special invitee to the research committee of the EIRC of ICAI and is a member of the IDT committee of the ACAE CA Study Circle. Sakshi is a regular speaker on GST at various forums and an avid writer, contributing articles to websites like Taxmann and various professional journals.
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00:00 Introduction
02:53 Taxation of Corporate Guarantee – Inticacies under GST
03:19 Timeline of Events
05:46 What is a Contract for Guarantee? – Section 126 of Indian Contract Act, 1872
07:02 Corporate Guarantee Transaction
09:51 Service Tax Regime
10:55 Scope of Supply – GST
13:42 Is Provision of Corporate Guarantee a Shareholder's Function?
15:55 Value of Supply
26:10 Clarifications Issued Vide Circular No. 225/19/2024-GST
35:39 Corporate Guarantee – Import/Export
38:25 Time of Supply
40:11 GST on Corporate Guarantee Prior to Insertion of Rule 28(2)
42:26 Impact of Revision of Corporate Guarantee
50:36 Q&A Session