The article in this issue of Indirect Tax Amicus focuses on a recent decision regarding classification of small form-factor pluggable (‘SFPs’).

The article in this issue of Indirect Tax Amicus discusses the amendments in Rule 89 and Rule 96 of the CGST Rules, 2017, in relation to export refunds and their impact on pending proceedings and investigations in the light of recent High Court orders.

The applicable rate on restaurant services is ascertained based on the ‘declared tariff’ of the hotel. This GST rate is then applied to the transaction value to ascertain the GST liability.

Recent judgment of the Delhi High Court in Niraj Silk Mills & Others has (re)triggered the debate over the significance of ‘consent’ given at the time of assessment of bill of entry or shipping bill, be it regarding rate of duty, valuation or classification.

Certain labelling laws target goods by category - food, drugs, etc., while there are others which target goods based on other aspects like form of packaging (LM Rules) or applicability of quality standards (BIS).

The article in this issue of Indirect Tax Amicus discusses a recent recommendation of the GST Council in respect of transactions by Free Trading and Warehousing Zones (‘FTWZs’) within their premises, i.e. without exporting or clearing the goods in the Domestic Tariff Area.

The article in this issue of Indirect Tax Amicus discusses Rule 86A of the Central Goods and Services Tax Rules, 2017 which empowers the Revenue department to block ITC ledger in cases involving fake ITC...

Central Goods and Services Tax Rules, 2017 amended to enforce recommendations of 54th GST Council Meeting...

• 54th Meeting of GST Council – Highlights of important recommendations

Distribution of credit by Input Service Distributor will be mandatory w.e.f. 1 April 2025