Commercial’s Compendium of Top 100 Rulings by Authority for Advance Rulings (AAR) Under Goods & Service Tax by Dinesh Singhal, Vaibhav Kansal Edition 2022

Dinesh Singhal :Dinesh qualified as a Chartered Accountant in the year 2003 and is a Fellow member of the Institute of Chartered Accountants of India. He has rich experience of more than 18 years in the field of Income Tax, Service Tax, VAT, GST, Corporate Laws and FEMA. He is a commerce graduate from Delhi University.

He is Senior Partner of SNR & Company and heading the Taxation & regulatory practice of the firm. It includes business divisions of GST, Income Tax, Corporate Laws & FEMA.

He has advised a number of international and domestic companies on a range of tax and regulatory issues. He specializes in the representation of Scrutiny cases at the assessment as well as the first Appellate Level in income tax matters.

He has assisted a large number of corporates from diverse business sectors, ranging from Manufacturing, Travel & Tours, Hotels & Restaurants, IT Services etc. in analyzing the GST impact on their business and GST implementation.

He has been representing clients before GST authorities for GST departmental audits, Investigation matters, assessment/adjudication matters. He is also providing transaction specific advisory services on various issues considering the GST law and jurisprudence on the subject in the form of written opinions.

He regularly conducts trainings for Finance Teams of corporate groups on changes in tax laws. He is a regular contributor of articles on various online platforms.

Vaibhav Kansal :Vaibhav qualified as a Chartered Accountant in the year 2012 and is a Fellow member of the Institute of Chartered Accountants of India having a rich experience of more than 9 years in Direct & Indirect Tax consultancy. He is a commerce graduate from Delhi University

Vaibhav’s forte has been indirect taxation. Prior to GST implementation, he had been assisting clients in various regulatory compliances under indirect taxes like VAT, service tax, excise and customs. He had also provided advisory on complex tax issues and transaction structuring and also represented clients before various tax authorities.

Post GST implementation, Vaibhav has assisted various clients which included mid-sized and big corporate houses in transitioning from erstwhile laws to GST including analyzing the impact of GST on their businesses. He has been providing various services like GST health check-ups, refunds, due diligence, legal opinions etc. apart from extending regular compliance support.

Vaibhav is a regular speaker/trainer and has conducted trainings for big corporate houses, Income Tax Department. He is very active on the social media especially ‘YouTube’ via channel ‘CA VAIBHAV KANSAL’, having more than 20000 subscribers where he regularly sharing his knowledge on various subjects for the benefits of students, professionals and others.

He has also authored various text-books on CA-IPCC taxation and regular contributor of articles on different online tax platforms.