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: September 2023
The article in this issue of Tax Amicus discusses the problem of absence of mechanism for matching Input Tax Credit (‘ITC’). It analyses a recent Rajasthan High Court decision in the case of Hindustan Lever Ltd., where the practicality of this matching exercise has come into question.
Read More 06 Dec 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: December 2023
The concept of ‘restriction’ imposed on export of goods as indicated in the Indian Trade Classification (‘ITC (HS)’) has been the subject matter of judicial interpretation before various forums.
Read More 01 Dec 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: November 2023
Classification of goods under the correct tariff item is the first, and arguably, most important step for a taxpayer. This is also the most litigative issue in any tax jurisdiction. The article hence analyses the implications of a recent Madras High Court decision in the case of Parle Agro Pvt. Ltd.
Read More 01 Nov 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: August 2023
The article in this issue of Tax Amicus revolves around the recommendation of the 50th Meeting of the GST Council and the clarification brought in by the CBIC Circular No. 199/2023-GST, dated 17 July 2023 with respect to distribution of credit through Input Service Distributor (‘ISD’).
Read More 23 Oct 2023
GST & Indirect Tax Litigation All Industries+3
Indirect Tax Amicus: October 2023
Covers the Supreme Court ruling on the competency to amend VAT laws after the GST regime began, plus GST and Customs developments.
Read More 01 Oct 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: July 2023
The article in this issue of Tax Amicus seeks to analyse the GST implications on leasing of capital goods between ‘distinct persons’, in the light of a recent ruling of the Maharashtra Appellate Authority of Advance Ruling.
Read More 12 Sept 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: June 2023
The article in this issue of Tax Amicus discusses a recent decision of the Larger Bench of the CESTAT which settles, in favour of assessee, the issue as to whether Business Auxiliary Services (BAS) provided by Indian agents to foreign entities qualify as export of services under the service tax regime.
Read More 07 Aug 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: May 2023
The Division Bench of Hon’ble Madras High Court recently in the case of Eastman Exports Global Clothing, settled an interesting question of law pertaining to the reversal of Input Tax Credit (‘ITC’) on the loss of inputs which is inherent to the process of manufacturing.
Read More 09 Jul 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: April 2023
The article in this issue of Tax Amicus highlights the intricacies of TDS withholding, under the income tax provisions, which appear to impact the taxable value under GST in case of import of services.
Read More 30 May 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: March 2023
The article in this issue of Tax Amicus discusses elaborately the problems of classification and rate of GST in case of dry leasing of an aircraft. In respect of classification, the authors note that ...
Read More 03 May 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: February 2023
The issue of classification of the product ‘Rab’ (semi-solid sugarcane juice) and applicable rate of tax on its supply has been a subject matter of dispute for a long time. The article in this issue of Tax Amicus intends to highlight the divergent practices followed by the industry..
Read More 13 Apr 2023
GST & Indirect Tax Litigation All Industries+3
Tax Amicus: January 2023
Post introduction of GST, the State Governments of Kerala, Gujarat and Telangana have amended their VAT laws with the objective of enhancing the limitation period in different forms.
Read More 24 Mar 2023