Category: Updates

A continuing saga of ‘Whether goods or services or both’

APRIL 29, 2023 [TIOL] By Shweta Jain Gupta, Partner, RSA Legal Solutions IN the case of M/s Suzlon Energy Ltd. – 2023-TIOL-35-SC-ST, Supreme Court held that drawings and designs imported on paper would fall under the category of “design services” under Section 65(35b) read with Section 65(105)(zzzzd) of the Finance Act, 1994 and accordingly would be subject to the levy of […]

EPR under E-Waste Management Rules 2022

May 18, 2023 [] By Anshul Mittal, Partner at RSA Legal Solutions Introduction: With the increasing use of electrical and electronic equipment (EEE), the proper management of electronic waste (e-waste) has become a pressing concern. In response to this challenge, the Ministry of Environment, Forest, and Climate Change (MoEF&CC) in India has introduced the E-Waste (Management) Rules, […]

AAR Locus Standi: Victory for Applicants or Pandora’s Box for Litigation?

May 17, 2023 [] By Anshul Mittal, Partner at RSA Legal Solutions The recent legal dispute regarding Anmol Industries Ltd’s application for an advance ruling on the applicability of an exemption notification issued under the GST Act, and the subsequent rejection of the application by the West Bengal Authority for Advance Ruling (AAR) due to lack […]

Impact of recent SC decision in Cosmos Films case

MAY 05, 2023 [Tax India Online] By S C Jain, Managing Partner-Advocate, RSA Legal Solutions RECENTLY, the Supreme Court has pronounced the verdict in the case of Union of India Vs Cosmos Films & Ors in Civil Appeal No.290/2023 – 2023-TIOL-45-SC-CUS on the aspect of legality of pre-import condition inserted by No.79/2017-Cus dated 13.10.2017 in Customs Notification No.18/2015-Cus dated 01.04.2015. By […]

Why the Haste to Enforce E-Waste Rules: Producers Struggle to Comply Amidst Lack of Clarity and Infrastructure

APRIL 19, 2023 [Tax India Online] By Anshul Mittal, Partner at RSA Legal Solutions THE E-Waste (Management) Rules, 2022, which came into effect from 1st April 2023, require producers of electronic and electrical equipment (EEE) to register with CPCB on the EPR (Extended Producer Responsibility) Portal. However, the portal is under upgradation and is expected to […]

IGST & Compensation Cess benefit withdrawn: MOOWR SCHEME

MARCH 31, 2023 [Tax India Online] By Rajat Dosi, Partner RSA Legal Solutions THE Finance Minister has proposed certain changes in the Customs Act, 1962, by making last minute addition in the Finance Bill, 2023. Incidentally, these changes were not a part of the Union Budget 2023 introduced in the Parliament in the month of February 2023. […]

Battery Waste Management Rules, 2022: A Comprehensive Approach

Battery Waste Management Rules, 2022: A Comprehensive Approach MARCH 27, 2023 [Tax India Online] By Anshul Mittal, Partner, RSA Legal Solutions BATTERY waste management is a significant concern in India due to the increasing use of batteries in various applications. To manage this issue, the Indian government introduced the Battery Management and Handling Rules of 2001, […]

Plastic Waste Management – GST E-invoice for EPR Compliance

Plastic Waste Management – GST E-invoice for EPR Compliance MARCH 20, 2023 [Tax India Online] By Anshul Mittal, Partner RSA Legal Solutions Introduction: INDIA generates a massive amount of plastic waste, with an estimated 9.46 million tonnes produced annually. Unfortunately, a significant portion of this plastic waste is not properly collected or disposed of, resulting in serious […]

Authorized Economic Operator (AEO) Program

MARCH 16, 2023 [Tax India Online] By Abhishek Jain, Partner at RSA Legal Solutions Introduction THE Authorized Economic Operator (AEO) Program is a voluntary program established by the Government of India to promote the safe and secure facilitation of trade. The program is open to importers, exporters, warehouse operators, custodians, logistics service providers, and customs brokers […]

Export Proceeds in INR now eligible for export benefits

NOVEMBER 22, 2022 By Rajat Dosi, Partner, RSA Legal Solutions 1. THIS article seeks to briefly capture the new mechanism put in place by the Reserve Bank of India (“RBI“) which allows Indian import and export transactions to be settled in Indian Rupees (“INR“). It further captures the recent changes made in the Foreign Trade Policy, 2015-22 […]