Employers often arrange for various facilities such as transportation, canteen, healthcare, insurance, for their employees.

With export promotion schemes like EOU, SEZ and EPCG being challenged at the international forums, alleged to be in violation of the WTO agreement, the thrust of the government has now shifted to age old scheme of duty deferment and manufacturing in customs bonded warehouse.

Analysing Section 15(2)(d) of the Central Goods and Services Tax Act, 2017, the article in this issue of Tax Amicus elaborately discusses the question as to whether every charge paid for delayed payment of any amount form part of the value of supply. In the opinion of the authors, Section 15(2)(d) does not cover all scenarios where additional charges are paid.

Employee recoveries have always been a contentious issue, both in pre-GST era and under GST. The article in this issue of Tax Amicus elaborately discusses a recent decision of Maharashtra AAR in the case of Tata Motors, where the Authority has held that the provision of bus facilities by the employer to the employee on a nominal price falls under ‘employer-employee’ relation and is not a ‘supply’.

The first article in this issue of Tax Amicus discusses at length the issue as to whether an intermediary suppling service to a foreign customer should discharge CGST+SGST or IGST. It notes that Section 8(2) of the Integrated Goods and Services Tax Act, 2017 dealing with ‘intra-State supply’ begins with the term ‘subject to…’ thereby giving a meaning that Section 8 is inextricably conditional upon Section 12 and does not have its own identity unless the later section is invoked.

Question whether the time limit imposed on transitioning the credit into GST from the erstwhile regime is sacrosanct has now been decided by various High Courts and interestingly, not all of them have taken the same view.

The decisions of the GST Council’s 40th Meeting have failed to cheer the industry as the GST Council merely announced procedural relief rather than substantive measures to boost the demand and revive the economy.

Though the Government has announced various relief measures by way of waiver of interest, penalty, extension in statutory due dates, etc., for exporters, their woes seem to be increasing under GST.

Elaborately discussing various recent notifications issued by CBIC, the first article in this issue of Tax Amicus states that even though the Government has brought in various relief measures for the taxpayers, the same are not free from arbitrariness.

The Indian commercial airline industry mostly takes aircrafts on lease from foreign vendors, where the lease agreement usually also covers engine, landing gear, auxiliary power unit and maintenance / replacement / refurbishment clauses. Recognising that the transaction is service and not for goods, Sl. No. 547A of Notification No. 50/2017-Cus.