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Amendment to Section 12(8) of the IGST Act – Simplifying or complicating?

By Jayesh Talreja and Chaitanya Bhatt

Goods and Services Tax, which was touted as a single tax reform, has completed two years in the country. It is needless to say that GST was never a perfect taxation system. There were a number of shortcomings with respect to the GST provisions and on the administratio...

SEZs whether eligible constituent of “Domestic Industry” under Indian trade remedial laws?

By Vikram Agarwal and Greetika Francis

A policy was introduced on 1st April 2000 by the central government for setting up of Special Economic Zones (“SEZ”) in the country with a view to provide an internationally competitive and hassle-free environment for exports. Units may be set ...

Conundrum of employer-employee relation – HR policies and GST implications

By Astha Sinha and Nirav S. Karia

Flow of consideration in any form to an employee from his employer has always been a subject of dispute as far as taxation laws are concerned. While exemption from indirect taxes on services provided by the employee to the employer is well codified, there is always ambigu...

Keeping the cash in check

By Shashank Sharma

The Government of the present day, continuing from its previous tenure, has placed emphasis on harnessing the power of information technology in improving the governance in the country. One of the prime examples of the Government’s E-Governance Policy would be the introduction ...

Anti-dumping duty on imports of certain rubber chemicals - A Catch-22 situation for Designated Authority

By Neeraj Chhabra
Anti-dumping duty on the imports of certain rubber chemicals from China PR and Korea RP was originally recommended by the Designated Authority vide final findings dated 1st October 2008 and was implemented vide Customs Notification dated 12th December 2008. Sunset review i...

Better late than never – A sigh of relief for real estate developers

By Narendra Kumar Singhvi

The real estate industry has witnessed high litigation rate, considering the number of indirect taxes payable by the sector prior to GST. Prior to GST, a real estate developer was required to pay various taxes including Service Tax, VAT, Central Excise, Entry Tax, LBT, Octroi, etc. and the credits of such taxes were not ...

Coverage of redemption fine under Sabka Vishwas (Legacy Dispute Resolution) Scheme

By  Atul Gupta

After introducing the National Tax Litigation Policy to reduce the litigation from the Central Government side by prescribing monetary limits upto which the Government restricted filing of appeals before each appellate authority from the stage of Commissioner (A) to the Supreme Court, the Central Government has now propos...

Tax Incentives for Affordable Housing: An Analysis

By Tanmay Bhatnagar

In her Budget speech, the Finance Minister spoke about the Government’s goal of achieving the objective of “Housing for All” by 2022. In pursuance of the same, the Government had launched two schemes in 2015 - the Pradhan Mantri Awas Yojna – Gramin (PMAY-G) and ...

Recourse available against order passed by Appellate AAR under GST

By  Nagesh Jadhav

The provisions of GST law allow a person to apply for advance ruling to get specific points clarified from the Authority for Advance Ruling (“AAR”). The AAR is required to issue ruling stating the position of law on the question raised in the application. However, if the applicant is not satisfied with the ...

GST 3.0 – The way forward!

By  Brijesh Kothary
As we enter the third year of GST implementation, the focus of GST Council appears to be shifting from rate rationalization and compliance simplification to revenue growth. There have been various representations from the trade and industry, particularly renewable energy, automobile and real estate sectors for restr...

ALP of Depreciable Capital Asset purchased from an associated enterprise – To compute or not compute

By  Sriram Vijayaraghavan
The question of applicability of Chapter X (“transfer pricing provisions”) of Income Tax Act, 1961 (“IT Act”) with respect to issue of shares had come up in the past and in the Vodafone judgment [See Endnote 1], it was held that transfer pricing provisions kick in only whe...

One by one, till there are none: The continuing saga of the Appellate Body

By  Jayant Raghu Ram

Since the WTO’s formation in 1995, the Since the  WTO’s Appellate Body has stood as a vanguard of justice to ensure a rules-based system of dispute settlement as aga...

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