Indirect Tax Amicus

Indirect Tax Amicus is released around end of every month and includes statutory changes and other developments in Goods and Services Tax (GST), Customs & FTP, Central Excise, Service Tax and Value Added Tax (VAT) laws. Article in each issue discusses and analysis important developments and issues arising there from. Statutory changes by Notifications, which also include various exemptions and clarifications by Circulars or Public Notices, issued by CBIC, DGFT, etc., are covered under "Notifications and Circulars". "Ratio decidendi" covers landmark judgments and orders pronounced recently by various courts, tribunals and other authorities.

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GST & Indirect Tax Litigation All Industries+3
Tax Amicus: December 2015
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.
Read More 01 Dec 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: November 2015
Valuation of composite goods under VAT laws is the subject for discussion under Article section in the November 2015 issue of Tax Amicus.
Read More 01 Nov 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: October 2015
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.
Read More 01 Oct 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: September 2015
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
Read More 01 Sept 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2015
Article Section of this month’s Tax Amicus carries an article titled ‘Refund of excess customs duty paid under self-assessment system’. This article discusses about the issues and implications in obtaining refund under the Indian Customs law when the importer is required to
Read More 01 Aug 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2015
Tax Amicus of July 2015 covers an article on ‘GST and centralized registration’. In this article the author briefly discusses and shares thoughts on the probable impact of GST on service providers who have opted for centralized service tax registration at present. Noti
Read More 01 Jul 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2015
Department of Consumer Affairs has amended Legal Metrology (Packaged Commodities) Rules, 2011 and the article included in June, 2015 issue of Tax Amicus discusses in detail the amendments made, and elaborates as to how these changes have opened a Pandora’s box of practical difficulties
Read More 01 Jun 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2015
The new Foreign Trade Policy (FTP) has introduced a specific provision in Para 3.15 clarifying that exporters shall be entitled for duty drawback of the basic customs duty apart from the Cenvat credit or duty drawback of additional duties of customs debited in the scrip. In view of this prov
Read More 01 May 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2015
Service Tax is leviable on all services other than services which are specified under the negative list but trading (which is buying and selling of goods) is not a service and therefore it is specified under the negative list. This is to overcome the recent judgment of CESTAT, Ahmedabad in w
Read More 01 Apr 2015
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Tax Amicus: March 2015
Latest amendment in the notification relating to exemption for supplies to International Competitive Bidding has been analysed by the author in the article in this issue. According to the article, domestic manufacturers may place reliance on the words “mutatis mutandis” in the pr
Read More 01 Mar 2015
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Tax Amicus: February 2015
Transfer of Status Holder Incentive Scrip (SHIS) is the topic of discussion in this month’s article. Discussing the question as to whether mere issuance of sale invoice in favour of broker / intermediary by the seller status holder would amount to transfer of scrip, the author is of th
Read More 01 Feb 2015
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2015
The dispute regarding determination of place of provision of entertainment to find out the jurisdiction of State which has the power to levy Entertainment Tax is discussed at length by the author in the article covered in this month´s issue of Tax Amicus.
Read More 01 Jan 2015