The article in this issue of Tax Amicus discusses a recent decision of the Division Bench of the Karnataka High Court in the case of Bundl Technologies upholding the view of the Single Bench that the amounts deposited with the Department at odd hours during the DGGI investigations were paid involuntarily.

The article in this issue of Tax Amicus highlights the changes in entries relating to electric vehicles (‘EV’) and their probable impact on the EV ecosystem in India. Elaborately discussing the amendments made by a notification issued as part of Budget 2022 proposals, the authors ...

The article in this issue of Tax Amicus explores the on-ground impact of the recent CBIC Instruction dated 5 January 2022 on the Supreme Court’s decision in Westinghouse Saxby Farmer Ltd. v. CCE, Calcutta case.

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.

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.

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.

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.

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.

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..

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.