Compliances

How GST applies to art and culture — paintings and sculptures (12%), concessional handicraft rates, antiques and the margin scheme, and cultural performances.

When GST registration is not required — below-threshold turnover, exclusively exempt supplies, agriculturists — and the compulsory triggers that override it.

How GST applies to gyms, fitness and wellness (18%), and the key line where healthcare services by clinical establishments are exempt but fitness/spa services are taxable.

How GST applies to graphic design — the 18% rate, when to register, input tax credit, and how design for foreign clients is zero-rated (LUT).

How GST applies to fashion and apparel — value-based rates for garments and footwear, fabric rates, the inverted-duty structure and ITC refunds.

The GST rate structure in India — the 0/5/12/18/28% slabs and cess, how the GST Council sets rates, and how to find the right rate via HSN/SAC.

What a social audit is (measuring social impact, not finances), why it matters for the Social Stock Exchange, CSR and NGOs, and who conducts it.

How GST works for services via online aggregators — Section 9(5) makes the platform pay GST on notified services (cabs, food, housekeeping), plus ECO TCS duties.

How GST applies to tourism and hospitality — hotel room-tariff-based rates, the 5%/18% restaurant rules, tour-operator concessional rates and ITC.

The statutory audit turnover limit explained by entity: companies (no limit — always audited), LLPs (₹40 lakh/₹25 lakh), and how it differs from tax audit (44AB).