000			01448nab a2200217 c 4500
999			_c144376 _d144376
003			ES-MaIEF
005			20220906184047.0
007			ta
008			210623t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aJain, Tarun _958294
245		0	_aSupreme Court delineates scope of new GST law quite widely _helectrónico _c Tarun Jain
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aIn India various indirect tax laws were replaced by the goods and services tax (GST) legislation, which came into force in July 2017. A plain reading of GST law reveals that its scope is very wide in comparison with pre-GST laws. However, many taxpayers have continued to work upon the assumption that the tax positions taken by them under the pre-GST laws continue to hold good. Similar arguments were made in a recent case before the Supreme Court of India concerning lottery tickets. The Supreme Court’s decision rejected arguments based on pre-GST legislation and confirmed the wide scope of GST. In this article, the author examines the implications of this decision and urges taxpayers to undertake appropriate actions to correct their positions.
650		4	_950141 _aIMPUESTO SOBRE EL VALOR AÑADIDO
650		4	_945694 _aINDIA
773	0		_9165304 _oIVM/2021/3 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _gv. 32, n. 3, 2021
942			_cRE