Articles 7th Feb 2022

The GST (Googly, Simplification and Tarrifisation) in Customs

Authors

Harsh Shah Partner | Mumbai
Ruchita Shah Associate Partner | Ahmedabad

Latest Thought Leadership

News & Media 23rd Jul 2024

Income tax changes in Budget 2024: Who benefits from new tax regime?

Read More
Newsletter/Booklets 23rd Jul 2024

Budget Buzz – Rationalization of TDS provisions

Read More
News & Media 23rd Jul 2024

Budget Reactions on Agricultural Sector

Read More
News & Media 23rd Jul 2024

Union Budget 2024: FM Sitharaman tweaks income tax slabs for New tax regime, savings up to Rs 17,500

Read More

The Budget Proposals announced by the Hon’ble Finance Minister include several amendments proposed in the Customs Act, 1962 (‘Customs Act’), Customs Tariff and various Notifications.

Harsh Shah, Partner and Ruchita Shah, Associate Partner, Economic Laws Practice (ELP) have co-authored an article titled ‘The GST (Googly, Simplification and Tarrifisation) in Customs’ published by Taxsutra. In their article Harsh and Ruchita discuss the key Budget proposals for the Customs law pertaining to Googly, Simplification and Tarrifisation. While the authors welcome the effort to simplify the statute by overthrowing unwanted exemptions and moving to a simpler and comprehensive Customs tariff by tarrifisation, they express discontentment towards the Government’s apparent attempt to bypass the significance of the Supreme Court ruling in Canon India.

Read the article: Click Here