Anjali
GST & Reverse Charge – boon for some and bane for others
R K Hasija, Advocates IT has been the endeavour of Government to collect tax revenue from all services but not from service providers in some categories.… Read More »GST & Reverse Charge – boon for some and bane for others
Ocean freight: Fears of double taxation are misplaced
K K Sharma, Member, Central Board of Excise & Customs (Retd.) THERE is a widespread perception among importers and tax professionals that the iGST Act, 2017 (“iGSTA”, in… Read More »Ocean freight: Fears of double taxation are misplaced
High Seas Sales under GST law – was clarification really required?
K K Sharma, Member, Central Board of Excise & Customs (Retd.) Responding to a reference, seeking clarity on the leviability of integrated goods and services… Read More »High Seas Sales under GST law – was clarification really required?
Proposed GST scenario for State of Jammu & Kashmir
R K Hasija, Advocate
Refund of Education CESS and SHE CESS under area based notifications – controversy revisited.
R K Hasija, Advocate The issue with regard to refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under area based exemption… Read More »Refund of Education CESS and SHE CESS under area based notifications – controversy revisited.
IS IT A MINI BUDGET OR A STEP TOWARDS GST?
R.K.Hasija, Advocate It is widely understood that normally major tax changes are done onlyduring annual budgetary exercise. Does the myth stands burst? On 17thJuly, 2015,… Read More »IS IT A MINI BUDGET OR A STEP TOWARDS GST?
Inequity in the provisions relating to interest
R.K.Hasija, Advocate In taxing statutes, in case of delayed payment of taxes/ duties, provisions have been made for recovery of interest in addition to the… Read More »Inequity in the provisions relating to interest
Customs Circular No. 46/2017 needs immediate burial
K K Sharma, Member, Central Board of Excise & Customs (Retd.) ANY goods imported into India are chargeable to duties of Customs u/s 12 of the… Read More »Customs Circular No. 46/2017 needs immediate burial