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’.

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.

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.

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.

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.

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.

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.

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

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.

Tax Amicus: December 2019

The recent judgement of the Supreme Court in ITC v. CCE, Kolkata has been quite unsettling for the assessees, as their refund claims are being rejected because of non-challenge to the assessment. However, this ruling is likely to pose an issue for the department as well. The Court has ruled that even the department needs to challenge the assessment by filing an appeal under Section 128 of the Customs Act, 1962 before coming to demand route under Section 28.