Articles - H N A & Co LLP

Discount Under GST

Category: Research & Innovation
Date: 18-07-2025
Writers: Meghana Batchu Tripura Naga, CA Akshay M Hiregange

Unutilized ITC Refund on Business Closure - is it entitled to encash under GST?

Category: GST
Date: 08-07-2025
Writers: Bilal, CA Spudarjunan S

A Knowledge sharing initiative May-2025

Category: H N A News Letter
Date: 23-06-2025
Writer: H N A Team

50 Practical FAQs in Input Service Distributor (ISD) Compliance – Everything you must know

Category: GST Updates
Date: 20-06-2025
Writers: CA Vyankatesh Agrawal, CA Ravi Kumar Somani

HNA Updates May 2025 - Part (2)

Category: H N A Updates
Date: 10-06-2025
Writer: H N A Team

A Knowledge sharing initiative April-2025

Category: H N A News Letter
Date: 23-05-2025
Writer: H N A Team

H N A Updates May 2025 (Part-1)

Category: H N A Updates
Date: 22-05-2025
Writer: H N A Team

Doctrine of Mutuality - A Pandora’s Box of Litigation in GST

Category: GST
Date: 08-05-2025
Writers: Adv Krishna Sanal, CA Spudarjunan S

GST on Societies/ Clubs and its Members – Is History repeating Itself or a new chapter in the making?

Category: GST Updates
Date: 06-05-2025
Writers: CA Ritu Mehta, CA Ravi Kumar Somani

SCOMET GAER – ONLY FOR RELATED PARTIES AND TRUSTED ENTITIES!!

Category: GST Updates
Date: 25-04-2025
Writers: CA Shilpi Jain, CA Vinay Kumar J

Article published at ----à https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=13920

SCOMET stands for Special Chemicals, Organisms, Materials, Equipment, and Technologies. These are dual-use items, meaning they can be used for both civilian and military applications. For instance, a drone can be used for aerial photography (civilian) or surveillance (military). Given the sensitive nature of these items, their export is regulated by the DGFT, and exporters...