GST Issues (Decoding GST Issues & Litigation Trends)

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Description
Also Covering
► Taxation of Intermediary Services under GST
► Ocean Freight Service
► Online Information Database Access and Retrieval Services (OIDAR Services)
► GST on Transfer of Immovable Property
► GST on Supply of Electricity
► Liability on Supplies made by Clubs and
► Co-Operative Societies to it's Members
► GST on Betting, Gambling and Lotteries
► Inter-Corporate Guarantees under GST
► Restructuring of Business under GST
► GST on Liquidated Damages paid under a Contract
► Applicability of GST on Directors' Remuneration
► GST on Licence Fees charged by Government
► Gift Cards & Vouchers Including Prepaid Instruments
► Cryptocurrencies
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Table of Contents
Chapter 1 : Brief overview of the Litigation Process under GST & Emerging Litigation Trends
Chapter 2 : Taxation of Intermediary Services under GST
Chapter 3 : Ocean Freight Service
Chapter 4 : Online Information Database Access and Retrieval Services (OIDAR Services)
Chapter 5 : GST on Transfer of Immovable Property
Chapter 6 : GST on Supply of Electricity
Chapter 7 : Liability on Supplies made by Clubs and Co-operative Societies to its Members
Chapter 8 : GST on Betting, Gambling and Lotteries
Chapter 9 : Inter-corporate Guarantees under GST
Chapter 10 : Restructuring of Business under GST
Chapter 11 : GST on Liquidated Damages paid under a Contract
Chapter 12 : Applicability of GST on Directors’ Remuneration
Chapter 13 : GST on Licence Fees charged by Government
Chapter 14 : Gift Cards & Vouchers, including Pre-paid Instruments
Chapter 15 : Cryptocurrencies
Chapter 16 : Input Tax Credit-related provision under GST & related Challenges
Chapter 17 : Valuation of Goods and Services under GST
Chapter 18 : Composite and Mixed Supply in GST
Chapter 19 : Import & Export of Goods under GST
Chapter 20 : Import & Export of Services under GST
Chapter 21 :  Inverted Tax Structure under GST
Chapter 23 :  Anti-profiteering Mechanism
Chapter 24 :  Delegated Legislation: Validity of Sub-ordinate Rules and Notifications
Chapter 25 :  Retrospective amendments under GST Law and their validity
Chapter 26 :  Circulars & Instructions under GST
Chapter 27 :  GST Appellate Tribunal and its’ Constitutional Validity
Chapter 28 :  Eligibility to claim Pre-GST Credits and its transition to GST
Chapter 29 : Power of States & Centre to amend the erstwhile laws after the introduction of GST
Chapter 30 :  Non-continuity of Area Based Exemptions under GST
Chapter 31 : Power of Taxation by Municipalities and Local Bodies after the introduction of GST
Chapter 32 : Concept of Proper Officer and its relevance under GST
Chapter 33 : Powers of Search and Seizure under GST
Chapter 34 : Provisional Attachment of Taxpayer’s Property
Chapter 35 : E-way Bill and Detention of Goods and Vehicles during Transit
Chapter 36 : Arrest Powers under GST
Chapter 37 : Bail and other Legal Remedies for Judicial Intervention against Arrest
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Author Details
Shankey Agrawal
Foreword By,
Justice Aniruddha p Mayee, Judge, Gujarat High Court
Vikram S Nankani, Senior Advocate, Bombay High Court