Cooperative Federalism Needed for GST Success – UPSC GS3
Context: The GST Council is troubled with mistrust due to lack of cooperative federalism between centre and states. Covid induced […]
GS3
Taxation
GS3
Cairn Energy Taxation Issue – UPSC GS3
Context: The Indian government has lost an international arbitration case to energy giant Cairn Plc over the retrospective levy of
GS3
Benefits of Faceless Taxation – UPSC GS3
The new ‘faceless’ Taxation system is aimed towards respecting the honest taxpayer and against the tax evader. Benefits of
GS3
GST leading to Combative Federalism – UPSC GS3
Context: There has been friction between centre and state over the lack of compensation cess. It is a “consumption-based destination
GS3
HUL GST Profiteering issue
HUL Case: National Anti-profiteering Authority (NAA) assessment has revealed consumer goods maker Hindustan Unilever Ltd (HUL) allegedly profiteering to the
GS3
Advance Pricing Agreement : Analysis
What is an Advance Pricing Agreement? APAs are primarily aimed at avoiding transfer pricing disputes arising from cross-border transactions undertaken
GS3
GST : One Year Analysis
Context: GST has completed its one year. The GST’s faulty design has prevented the economy from benefiting fully from the
GS3
GST : E-way Bills
What is E-way Bill? E-way bill is an electronic document (available to supplier / recipient / transporter) generated on the
GS3
GST : Implementation Issues
Context: Anomalies in the GST management are increasing the anxiety among Indian businesses Issues: The GST Network (online backbone), is
GS3
GST impact on Logistics
Context: Goods and services tax (GST), could affect profitability of the logistics sector in the short run, but operational efficiency