Articles

The Evolving Dynamics of Competition Regulation in Digital Markets

Rapid technological advancement has given birth to new products and services which are ever-evolving and an unchartered territory for competition regulators. Digital markets have grown from being considered an extension of brick and mortar markets to an alternate market unto themselves in less than half a decade.

Technical specification based product exclusion in mid-term reviews

The article discusses at length the provisions relating to Mid-Term Review (‘MTR’) of anti-dumping measures. Observing that MTR can even be requested by the user industry for excluding certain products from the scope of the product under consideration, where such product is of a technical grade that is not or cannot be produced by the domestic industry for the specific user requirements, the author elaborately examines a recent final finding of the Directorate General of Trade Remedies (‘DGTR’).

Charges for delayed payment – Can they escape from valuation!

Analysing Section 15(2)(d) of the Central Goods and Services Tax Act, 2017, the article elaborately discusses the question as to whether every charge paid for delayed payment of any amount form part of the value of supply. In the opinion of the authors, Section 15(2)(d) does not cover all scenarios where additional charges are paid.

Equalisation levy on non-resident e-commerce facilitators – Analysing ‘amount’ for tax

The article discusses at length a peculiar issue relating to Equalisation levy on non-resident e-commerce facilitators, regarding the amount on which the such e-commerce facilitators should charge such levy. Analysing the question as to whether the ecommerce operator should calculate the levy on the entire sale value of the goods/services or only on the commission amount, the author observes that the provisions do not provide a clear answer

Regulating the foreign contribution: Changing regime

The Foreign Contribution (Regulation) Act, 2010 was enacted to regulate the acceptance and utilization of foreign contribution. Foreign contribution refers to the donation, delivery or transfer of any article, currency or security by any foreign source. With an objective to streamline the provisions under FCRA by enhancing transparency and accountability in the receipt and utilization of foreign contributions, the Foreign Contribution (Regulation) Amendment Bill, 2020 was passed by recently.

Inventive step assessment – IPAB elucidates important principles

Occupational Safety

Pursuant to the recommendations of Second National Commission on Labour, the Ministry of Labour and Employment had introduced the Occupational Safety, Health and Working Conditions Code, 2020 (‘OSHW’) Code in the Lok Sabha in order to consolidate and amend the laws regulating the occupational safety, health and working conditions of the persons employed in an establishment.

Code on Social Security

• The purpose of Code on Social Security, 2020 (‘SS Code’) is to amend and consolidate the laws relating to social security with the goal to extend social security to all employees and workers either in the organized or unorganized or any other sectors and for matters connected therewith or incidental thereto.

Industrial Relations Code

The Industrial Relations Code, 2020 (“IRC 20”) has been introduced as a part of the labour legislations consolidations, in terms of the recommendation of the Second National Commission on Labour (2002). Accepting their recommendations, the Ministry of Labour and Employment has consolidated labour code in to four labour codes of (i) Industrial Relations (ii) Wages (iii) Social Security (iv) Welfare and Safety.

Code on Wages

The Second National Commission on Labour Laws, which submitted its report in June 2002 had recommended that the existing set of labour laws should be broadly divided and grouped into the four groups. Acting on the recommendations, the Union Government has proposed to enact four labour codes, subsuming 29 labour law legislations. The Code on Wages, 2019 (‘Wage Code’) is the first of the lot to get the legislative approval and subsequently, the assent of the President of India on August 8, 2019.

The ‘Mutuality’ of a mutually agreed solution under the DSU

The article discusses an interesting proposition which arose in a recent dispute before the WTO’s DSB in the case United States - Tariff Measures on Certain Goods from China (DS543). According to the author, the Panel has clarified that for a solution to be accepted as a mutually agreed solution within the meaning of Article 12.7, the solution must be acceptable to both parties, i.e. should be mutual, and must resolve the issue at hand.

Tata Motors’ AAR decision: A fix to the age-old strife?

Employee recoveries have always been a contentious issue, both in pre-GST era and under GST. The article elaborately analysis a recent decision of Maharashtra AAR in the case of Tata Motors, where the Authority has held that the provision of bus facilities by the employer to the employee on a nominal price falls under ‘employer-employee’ relation and is not a ‘supply’. Analysing whether the said ruling will be beneficial for the assessees, the author discusses the effect on other doctrines