India is now poised to launch the next generation reform on the indirect tax front and this momentous change is being heralded as GST.

Assessees under Central Excise ordinarily discharge duty on the goods cleared by them on the basis of invoices raised indicating the value of these goods as on the date of the clearance of these goods.

'Ease of doing business' is the buzz-word today and with India going ahead with the WTO’s Trade Facilitation Agreement, conditions for doing business in India are bound to improve.

Examining some of the important changes brought about as part of Budget, 2016 by the Finance Bill, 2016, the article discusses at length some of the changes proposed in Rule 6 of the Cenvat Credit Rules

Since the age old excise concepts like those on taxable event of ‘manufacture’ continue to evolve even today, the article in this issue attempts to highlight the concept or test of manufacture in the light of recent key decisions of the Supreme Court and seeks to give an overview of the possible outcomes.

Determination of ‘place of removal’ for the purpose of inclusion of freight and insurance charges in assessable value, under Central Excise Law is one issue which keeps evolving and at the same time baffles not just the assessee but also the Department, Tribunal and Courts.

December 2015 issue of Tax Amicus brings to readers two articles. While the first talks about various issues in the recently notified Swachh Bharat Cess, the second article is on interest liability in case where duty is paid before finalisation of provisional assessment.

Valuation of composite goods under VAT laws is the subject for discussion under Article section in the November 2015 issue of Tax Amicus.

Will GST continue with distortions of existing tax structure? Article in this issue of Tax Amicus discusses various complications of the existing indirect tax structure and concludes that the transition into GST may not be as smooth for the industry as is generally made out in certain media presentations.

September issue of Tax Amicus covers an article which discusses the question as to whether ‘Total’ Cenvat credit is to be considered for reversal formula under Rule 6 of Cenvat Credit Rules. According to the author, where inputs or input services are exclusively used in the manuf