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 2021
The textile sector has recently been in news for various reasons. The article in this issue of Tax Amicus intends to highlight the possible consequences arising out of the recent changes in the GST rates of textiles and textile articles.
Read More 01 Dec 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: September 2021
It is not an aberrant practice for partnership firms to distribute assets to its partners at the time of retirement. However, such distribution of assets is an area of concern as far as GST is concerned.
Read More 11 Nov 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: November 2021
Under margin scheme, a registered person may at his option, discharge tax on sale of used or second-hand goods on the margin amount which is the difference between selling price and purchase price of the goods.
Read More 01 Nov 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2021
The Central Government recently notified the much-awaited Remission of Duties and Taxes on Exported Products Scheme (‘RoDTEP Scheme’) with retrospective effect i.e., for exports from 1 January 2021, with certain exclusions.
Read More 19 Oct 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: October 2021
The article in this issue of Tax Amicus discusses a recent CBIC Circular 159/15/2021-GST on intermediary services. Dissecting the definition of ‘intermediary’ as given under Section 2(13) of the IGST Act, 2017, the author tries to be optimistic and analyses how the Circular instils hope or at least ensures that it should not be ignored.
Read More 01 Oct 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2021
It is common in commercial transactions to negotiate and record specific terms regarding which party would bear the burden of indirect tax in the agreement governing the transaction. Observing that if a person chooses to, or mistakenly, not shifts the burden of tax contractually, it will still not alter the nature of the tax, the article in this 10th Anniversary Issue of Tax Amicus analyses few select situations for highlighting the importance of drafting contracts with a proper tax clause..
Read More 10 Sept 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2021
The article in this 120th issue of Tax Amicus discusses an amendment made in the Central Goods and Services Tax Act, 2017 with effect from 1 January 2021 which has resulted in delinking the date of issuance of the debit note from the date of original / parent invoice against which the GST debit note is issued.
Read More 10 Aug 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2021
The article in this issue of Tax Amicus discusses various recent significant developments in the e-way system and their implications for the business. It explains the integration of the e-way bill system with the RFID tag and how this is helping the authorities to validate supplies, detect cases of bill trading or circular trading, etc.
Read More 05 Jul 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2021
As an industry with multitude of components and parts, the automotive industry is always under the scanner of the taxmen. Particularly, in respect of indirect taxes, there has been emergence of many new complicated issues. The article in this issue of Tax Amicus discusses some of these issues which plague this industry.
Read More 10 Jun 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: March 2021
The article in this issue of Tax Amicus attempts to discuss the dispute on the scope of distribution of electricity services by DISCOMs.
Read More 11 May 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: February 2021
There is no doubt that the GST regime has not seen a rule so debated as Rule 96(10) of the Central Goods and Services Tax Rules, 2017.
Read More 10 May 2021
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2021
The article in this issue of Tax Amicus intends to demystify the controversial issue relating to the classification of different kinds of toys under GST. It notes that tariff headings under the Customs Tariff Act are broadly divided into two categories under GST - electronic products and non-electronic products.
Read More 22 Mar 2021