TIOL Tax Congress - Doctrine of tax neutrality has no place in GST design

In case of genuine taxpayers like foreign airlines and shipping companies, which were subjected to different interpretations recently, the agency engaged with the CBIC and the GST Council, and the Council took decisions on many of its flagged concerns. [...]clarifications were issued to exempt them...

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Published inTax India Online
Main Authors Kumar, Shailendra, Founder Editor
Format Trade Publication Article
LanguageEnglish
Published Mumbai Athena Information Solutions Pvt. Ltd 10.10.2024
Subjects
Bank technology
Digital economy
GDP
Gross Domestic Product
Litigation
Neutrality
Taxation
Taxes
India
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Abstract In case of genuine taxpayers like foreign airlines and shipping companies, which were subjected to different interpretations recently, the agency engaged with the CBIC and the GST Council, and the Council took decisions on many of its flagged concerns. [...]clarifications were issued to exempt them from tax liabilities. [...]GST is a much more advanced form of indirect taxation which captures maximum possible economic data - key driver for computation of the GDP. [...]the CBIC needs to putty holes at the quasi-judicial level which stirs the possum and triggers frivolous litigation and multiple interpretations by the audit commissionerates needs to be better coordinated and regulated by the Ministry to minimise litigation.
AbstractList In case of genuine taxpayers like foreign airlines and shipping companies, which were subjected to different interpretations recently, the agency engaged with the CBIC and the GST Council, and the Council took decisions on many of its flagged concerns. [...]clarifications were issued to exempt them from tax liabilities. [...]GST is a much more advanced form of indirect taxation which captures maximum possible economic data - key driver for computation of the GDP. [...]the CBIC needs to putty holes at the quasi-judicial level which stirs the possum and triggers frivolous litigation and multiple interpretations by the audit commissionerates needs to be better coordinated and regulated by the Ministry to minimise litigation.
Author Kumar, Shailendra
Founder Editor
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Digital economy
GDP
Gross Domestic Product
Litigation
Neutrality
Taxation
Taxes
Title TIOL Tax Congress - Doctrine of tax neutrality has no place in GST design
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