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GST liability on transfer/disposal of assets in lieu of tax liability


By Manoj Gupta

European Union’s Court of Justice has recently (on 11th May, 2017) held that transfer of tangible property to the State Treasury in settlement of arrears of taxes constituting State Budget revenues is a transaction that is not subject to VAT. The judgement though deals with transfer of immovable property, and such ...

Confidentiality in anti-dumping investigations: Supreme Court interprets Rule 7


By Ankur Sharma

A key feature of anti-dumping investigations is the protection available to commercially sensitive information that interested parties provide to an investigating authority.  The idea is that such sensitive information should remain in the safe hands of the authority and must not fall in the hands of opposing parties, who may...

E-Way Bill – Taking GST on digital highway


By Krithika Jaganathan

The concept of way bill and the requirement for every consignment of goods being moved to be accompanied by a way bill (besides other documents) has been retained under the GST regime, albeit electronically. Amidst news reports raising concern over how it would perpetuate the existing issues plaguing the system eve...

Applicability of GST on GTA


By Ekansh Agrawal

The Final GST Act is here, still many issues lack clarity and could result in disputes with the tax authority, owing to different interpretations and views between businesses and the department. This article seeks to highlight some of the significant issues pertaining to registration by a GTA, as set out in the CGST Act and Draf...

GAAR – An Indian-Asian Narrative


By Amar Gahlot

Taxes are mandatory and necessary. Opinion, however, has been divided on the issue that whether taxes are avoidable? The famed Ramsay judgment held that taxes are not avoidable. Tax avoidance was thence made illegal. However, with Macniven, the law changed and tax avoidance, as long as it remai...

Brexit: Invalidation of existing trade remedy measures in the EU


By Bhargav Mansatta

With the UK parliament passing the Brexit Bill on 14th of March 2017 paving the way for the government to trigger Article 50 of the EU Treaty (which allows the UK to begin the process to exit from the European Union), Brexit may now only be a matter of time.

Among the plethora of trade related issues ...

Finance Bill, 2017 – A look at further amendments

 
By Subhashree & Shashank Sharma

This year’s Budget was different in many ways. While the Finance Minister opted to present it on 1st February and departed from the decades-old tradition of presenting it on the last day of February, it also saw the merger of the rail budget alongside. The changes in this budget hav...

GST - Credit entitlement on free samples


By Ekansh Agrawal

In the past year our country has witnessed some bold decisions taken by the Government, one of which was passing of 101st Amendment Act to the Constitution paving the way for Goods and Services Tax Act (GST). At the time of writing this article, the revised Model GST law issued in November, 2016 remains in draft form and is...

Invoicing under GST


By Gagan Gugnani
 
India’s decade long wait for a national tax on supply of goods and services that will create one of the world’s biggest single market could be almost over by July 1. Government is planning to introduce GST Law in Parliament in the second half of current Budget Session. In its 11th meeting, GST Council approved d...

AD investigations – Rate of duty for non-cooperating exporters


By Bhargav Mansatta

The recent Panel Report in Canada – Welded Pipe has reinforced the disciplines for applying “facts available” standard under the WTO Anti-dumping Agreement (AD Agreement) and has clarified the extent of analysis expected from investigating authorities while applying the standard. Article 6.8 read wit...

Transfer of title without registration - Finance Bill 2017 addresses the dilemma


By Gayatri Sridharan
 
The Supreme Court in the case of Shoorji Vallabhdas reported in [1962]  46 ITR 144 (SC) held that “No doubt, the Income-tax Act takes into account two points of time at which the liability to tax is attracted, viz., the accrual of the income or its receipt; but the substance of the...

Preparing for transition to GST


By Hitesh Arora

GST being the largest indirect tax reform in Indian tax history is on the verge of implementation. Every business, small or big, will get impacted by GST. Amidst other changes in Indian economy, like demonetization, application of IND AS, changing business environment etc. GST implementation is likely to be the biggest change and ...

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