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: November 2020
With export promotion schemes like EOU, SEZ and EPCG being challenged at the international forums, alleged to be in violation of the WTO agreement, the thrust of the government has now shifted to age old scheme of duty deferment and manufacturing in customs bonded warehouse.
Read More 28 Dec 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: October 2020
Analysing Section 15(2)(d) of the Central Goods and Services Tax Act, 2017, the article in this issue of Tax Amicus 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.
Read More 24 Dec 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: December 2020
Employers often arrange for various facilities such as transportation, canteen, healthcare, insurance, for their employees.
Read More 01 Dec 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: September 2020
Employee recoveries have always been a contentious issue, both in pre-GST era and under GST. The article in this issue of Tax Amicus elaborately discusses 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’.
Read More 04 Nov 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2020
The first article in this issue of Tax Amicus discusses at length the issue as to whether an intermediary suppling service to a foreign customer should discharge CGST+SGST or IGST. It notes that Section 8(2) of the Integrated Goods and Services Tax Act, 2017 dealing with ‘intra-State supply’ begins with the term ‘subject to…’ thereby giving a meaning that Section 8 is inextricably conditional upon Section 12 and does not have its own identity unless the later section is invoked.
Read More 03 Nov 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2020
Question whether the time limit imposed on transitioning the credit into GST from the erstwhile regime is sacrosanct has now been decided by various High Courts and interestingly, not all of them have taken the same view.
Read More 22 Sept 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2020
The decisions of the GST Council’s 40th Meeting have failed to cheer the industry as the GST Council merely announced procedural relief rather than substantive measures to boost the demand and revive the economy.
Read More 22 Sept 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2020
Though the Government has announced various relief measures by way of waiver of interest, penalty, extension in statutory due dates, etc., for exporters, their woes seem to be increasing under GST.
Read More 21 Sept 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2020
Elaborately discussing various recent notifications issued by CBIC, the first article in this issue of Tax Amicus states that even though the Government has brought in various relief measures for the taxpayers, the same are not free from arbitrariness.
Read More 18 Sept 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: March 2020
The Indian commercial airline industry mostly takes aircrafts on lease from foreign vendors, where the lease agreement usually also covers engine, landing gear, auxiliary power unit and maintenance / replacement / refurbishment clauses. Recognising that the transaction is service and not for goods, Sl. No. 547A of Notification No. 50/2017-Cus.
Read More 27 May 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: February 2020
The article in this issue of Tax Amicus elaborately discusses the recent Gujarat High Court decision in the case of Mohit Minerals Pvt. Ltd. v. UOI, where the Court has struck down the levy of GST on ocean freight in case of imports. Tracing the history of the dispute, the authors analyse the impact of the decision and discuss what the assessees may have to do. The authors opine that so long as the matter is not stayed by the Supreme Court, the decision of the High Court would be binding, howeve
Read More 17 Apr 2020
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2020
Cross-border supplies (import and export) of goods and services generally entail the presence of an intermediary. It involves provision of two independent supplies, i.e., one from the principal to the ultimate customer and another from the agent to the principal.
Read More 12 Mar 2020