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
Indirect Tax Amicus: December 2018
Covers the GST treatment of liaison offices in India, denial of input tax credit for missing e-way bills, plus GST, Customs and Excise developments.
Read More 01 Dec 2018
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: November 2018
Covers open issues in reversing input tax credit on write offs under GST, plus developments in GST, Customs, Excise and VAT.
Read More 01 Nov 2018
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: October 2018
Covers TDS issues under GST law, plus developments in GST, Customs, Central Excise and Service Tax, and VAT.
Read More 01 Oct 2018
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: September 2018
Covers preparing for GST audit and annual returns, plus developments in GST, Customs, Central Excise and Service Tax, and VAT.
Read More 01 Sept 2018
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2018
Due to multi-rate structure in India, taxpayers face a peculiar problem when the final product attracts lower GST while the inputs/input services are liable to tax at much higher rate.
Read More 01 Aug 2018
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2018
It has been more than a year since India made the historic transition from the traditional indirect taxation regime an all-new integrated indirect taxation regime i.e. Goods and Services Tax.
Read More 01 Jul 2018
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2018
CBIC has recently clarified certain issues involving job work including the issue relating to tax implications on free of cost (FOC) supplies of moulds and the need for reversal of input tax credit (ITC) in such cases.
Read More 01 Jun 2018
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2018
Advance Rulings under GST – Certain questions of law By Dr. G. Gokul Kishore GST made its entry in July, 2017. To facilitate trade on issues relating to liability or credit or cla
Read More 01 May 2018
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2018
Job workers use moulds and dies provided to them by their principals. Whether amortised value of such moulds should be included by job workers in the job charges for discharging GST? The authors have attempted to answer this question in the light of recent clarification by the department.
Read More 01 Apr 2018
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: March 2018
It is important to decide whether supplies are to be treated as intra-State supplies or inter-State supplies for payment of correct type of tax.
Read More 01 Mar 2018
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: February 2018
Amendments in the Legal Metrology (Packaged Commodities) Rules, 2011 which govern the pre-packed commodities, have come into effect from 1-1-2018.
Read More 01 Feb 2018
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2018
Parties to contract generally incorporate their expectation in terms of damage caused by failure of either party to perform its obligations completely or as per the agreed terms.
Read More 01 Jan 2018