000			01407nab a22002417c 4500
999			_c146325 _d146325
003			ES-MaIEF
005			20220907190256.0
007			ta
008			220906t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aJain, Tarun _958294
245	1	0	_aSupreme Court explains the excess input VAT refund scheme under new GST law _helectrónico _c Tarun Jain
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_an line with the neutrality principle, India’s new GST law provides for refund of excess input VAT when input supplies are taxed at a higher rate than output supplies. However, the refund is available only where input goods suffer higher tax and no refund is available for higher tax on input services. Taxable persons challenged this discrimination between input goods and input services. Recently, the Supreme Court of India has rejected this challenge. In this article, the author explains the Supreme Court’s decision and its far-reaching implications for taxable persons.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aNEUTRALIDAD _947832
650		4	_aJURISPRUDENCIA _947570
650		4	_aINDIA _945694
773	0		_9167830 _oIVM/2022/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 1, p. 32-36
942			_cRE