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.

2026 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012

GST & Indirect Tax Litigation All Industries+3
Tax Amicus: December 2016
The revised Model GST Law proposes to bring price control mechanism to ensure that input tax credits availed by a registered taxable person or the reduction in the price on account of any reduction in the tax rate under GST, have actually resulted in commensurate reduction in the price of the goods or services.
Read More 01 Dec 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: November 2016
It is said that in GST, the cascading effect of taxes would be removed with a continuous chain of set-off from the original producer’s or service provider’s point upto the retailer’s level.
Read More 01 Nov 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: October 2016
Article GST – A look at certain grey areas in transition provisions Date of implementation of Goods & Services Tax (GST) is now certain, however, there are several grey areas in transition provisions as contained in the Model Law
Read More 01 Oct 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: September 2016
India is on the expressway in implementing the biggest reform ever in its indirect tax system and the tax administration on its part is releasing draft rules and forms almost daily.
Read More 01 Sept 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2016
India is now set to introduce its biggest indirect taxes reform by launching the Goods and Services Tax (GST) regime.
Read More 01 Aug 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2016
Model law on GST contains certain indicative provisions relating to credit or Input Tax Credit (ITC). Though one has to wait for the final version and finer details including draft ITC Rules, article in this issue of Amicus attempts to take a broad look at the emerging scenario on ITC.
Read More 01 Jul 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2016
India is now poised to launch the next generation reform on the indirect tax front and this momentous change is being heralded as GST.
Read More 01 Jun 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2016
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.
Read More 01 May 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2016
'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.
Read More 01 Apr 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: March 2016
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
Read More 01 Mar 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: February 2016
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.
Read More 01 Feb 2016
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2016
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.
Read More 01 Jan 2016