The article in this issue of Tax Amicus discusses the problem of absence of mechanism for matching Input Tax Credit (‘ITC’). It analyses a recent Rajasthan High Court decision in the case of Hindustan Lever Ltd., where the practicality of this matching exercise has come into question.

The article in this issue of Tax Amicus revolves around the recommendation of the 50th Meeting of the GST Council and the clarification brought in by the CBIC Circular No. 199/2023-GST, dated 17 July 2023 with respect to distribution of credit through Input Service Distributor (‘ISD’).

The article in this issue of Tax Amicus seeks to analyse the GST implications on leasing of capital goods between ‘distinct persons’, in the light of a recent ruling of the Maharashtra Appellate Authority of Advance Ruling.

The article in this issue of Tax Amicus discusses a recent decision of the Larger Bench of the CESTAT which settles, in favour of assessee, the issue as to whether Business Auxiliary Services (BAS) provided by Indian agents to foreign entities qualify as export of services under the service tax regime.

The Division Bench of Hon’ble Madras High Court recently in the case of Eastman Exports Global Clothing, settled an interesting question of law pertaining to the reversal of Input Tax Credit (‘ITC’) on the loss of inputs which is inherent to the process of manufacturing.

The article in this issue of Tax Amicus highlights the intricacies of TDS withholding, under the income tax provisions, which appear to impact the taxable value under GST in case of import of services.

The article in this issue of Tax Amicus discusses elaborately the problems of classification and rate of GST in case of dry leasing of an aircraft. In respect of classification, the authors note that ...

The issue of classification of the product ‘Rab’ (semi-solid sugarcane juice) and applicable rate of tax on its supply has been a subject matter of dispute for a long time. The article in this issue of Tax Amicus intends to highlight the divergent practices followed by the industry...

Post introduction of GST, the State Governments of Kerala, Gujarat and Telangana have amended their VAT laws with the objective of enhancing the limitation period in different forms.

The article in this issue of Tax Amicus discusses the GST liability on arbitral awards. It notes that though the CBIC Circular No. 178/10/2022-GST, dated 3 August 2022 has paved the way in understanding the GST implications on arbitral awards, determination