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indirect tax regime in India has underwent a sea-change. A number of attendant principles, however, do not seem to have been …
Persistent link: https://www.econbiz.de/10012912054
The issue of taxing wine grapes provoked a strong reaction from the wine industry and resulted in the Commissioner of Taxation’s recent press release that announced that wine grapes were considered to be GST free. This article examines the decision by the Commissioner of Taxation to classify...
Persistent link: https://www.econbiz.de/10014152971
to understand the awareness and experiences on global VAT refunds from the exporters of Gujarat State of India vis …
Persistent link: https://www.econbiz.de/10013090477
seeks to usher a new indirect tax regime in India purported as the ‘Goods and Service Tax' The avowed intent of this … indirect taxes in India so as to seek a theoretical as well as pragmatic appraisal of the changes envisaged under GST. The idea … as to whether GST aids businesses generally, and positively redraw the business climate of India. This article is divided …
Persistent link: https://www.econbiz.de/10012971033
GST is one indirect tax for the whole nation, which will make India one unified common market. The GST intends to …
Persistent link: https://www.econbiz.de/10013305898
Persistent link: https://www.econbiz.de/10012712607
transformation of the indirect-tax regime in the India, came into force in September, 2016. The enabling legislations were passed by …
Persistent link: https://www.econbiz.de/10012916046
In its decision in the case of Lisboagás (C-256/14) the European Court of Justice (‘ECJ') adverted to the issue whether other taxes paid by the supplier and collected from the receiver on actual basis are required to be added to determine the taxable value for VAT purposes. The ECJ in this...
Persistent link: https://www.econbiz.de/10012944626
GST is one of the most crucial tax reforms in India which has been long pending. The proposed goods and services tax is … role in growth of India.The only hurdle to cross over in implementation of GST at the earliest is the disagreement of some … introducing GST. India is centralized democratic and therefore the GST will be implemented parallel by the central and state …
Persistent link: https://www.econbiz.de/10012959445
Comparatively a recent entrant in the fiscal space, 'Service Tax' in India has garnered legislative and judicial … divided into following parts;1. Introduction2. Levy of service tax in India: general principles3. Legal position relating to … levy of extraterritorial tax4. Statutory position on extraterritorial aspect of levy of service tax in India4.a. Levy upto …
Persistent link: https://www.econbiz.de/10013026490