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 2017
Vouchers are instruments which are redeemable on its face value against supply of goods or services. Though legislature has sought to tax vouchers under the GST regime, there are unresolved problems which may lead to controversy in the near future.
Read More 01 Dec 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: November 2017
Section 54(3) of the Central Goods and Services Tax Act, 2017 (‘the CGST Act’), provides for refund of any unutilised input tax credit (ITC) in two scenarios.
Read More 01 Nov 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: October 2017
GST law whether clearly indicates the person who is obliged to pay tax in a transaction involving services provided by a shipping line located outside India to an exporter located outside India for the purpose of transporting goods to an importer located in India?
Read More 01 Oct 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: September 2017
Other than filing of GST Returns, issue relating to appropriate classification of goods and services and their tax rates is one of the many burning issues which require immediate action.
Read More 01 Sept 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2017
The Legislature has retained the concept of ‘bundled services’ under the erstwhile Service Tax regime as ‘composite supply’ and has further broadened its scope to include supply of goods as well under the new GST regime.
Read More 01 Aug 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2017
According to the GST laws, any assessee can seek clarification on specific matters or questions relating to the supply of goods or services or both from the AAR.
Read More 01 Jul 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2017
India is on the verge of ushering in a tax revolution with GST marking its entry in the Indian economic and political horizon.
Read More 01 Jun 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2017
Article GST liability on transfer/disposal of assets in lieu of tax liability: European Union’s Court of Justice has recently held that transfer of tangible property to the State Treasury in settlement of arrears of taxes is a transa
Read More 01 May 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2017
The concept of way bill and the requirement for every consignment to be accompanied by a way bill has been retained under the GST regime, albeit electronically.
Read More 01 Apr 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: March 2017
India’s decade long wait for a national tax on supply of goods and services that will create one of the world’s biggest single market could be almost over by July 1.
Read More 01 Mar 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: February 2017
GST implementation is likely to be the biggest change in Indian tax history, and hence it becomes vital for every business to gear itself for smooth transition from the existing regime to GST regime.
Read More 01 Feb 2017
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2017
One of the perennial issues in taxation of goods is the determination of the nature of transaction as inter-State sale subject to Central Sales Tax or local sale subject to VAT.
Read More 01 Jan 2017