Newsletter/Booklets 11th Jan 2023

Indirect Tax Newsletter – December 2022

Authors

Arihant Tater Associate Partner |

Rohit Jain Deputy Managing Partner | Mumbai

Kumar Visalaksh Partner | New Delhi | Noida

Rahul Khurana Partner | New Delhi | Noida

Latest Thought Leadership

Articles 26th Jul 2024

GST Amnesty Scheme: A Positive Step Towards Reducing Litigation before the upcoming GST Tribunal

Alerts & Updates 26th Jul 2024

Guarantor Liability under IBC and Contract Act – Critical Gaps in the application of Principle of Subrogation

News & Media 26th Jul 2024

Judgement that will alter both federal and mineral tax landscape

News & Media 26th Jul 2024

Mineral merry for states: Centre does not have sole claim on royalties, says Supreme Court

We are pleased to share our latest edition of Indirect Tax Newsletter December 2022 which includes detailed analysis of recent case laws/analysis on several issues including:

-Whether meritorious findings by AAR / AAAR can be considered in writ jurisdiction?

-Whether non-payment to supplier can leading to blocking of ITC?

-Whether equipment leasing between distinct persons constitutes “supply of services”?

-Whether ITC is available on canteen services provided to employees?

-Whether oxygen is a raw material for the purpose of manufacturing steel?

The update further provides recent Notifications/Circulars on GST, customs and Central Excise.