Description
Wolters Kluwer Landmark International Vat Judgements & It'S Relevance To Indian Gst by V Raghuraman
Key Features :
• Discussion on more than 125 Foreign Vat Judgements and how it impacts the Indian GST Law
• Important judgements of the European Court of Justice analysed from Indian GST point of view
• Deliberation on the complete facts, arguments and decisions of the Foreign VAT Judgements
• Detailed Author Notes sharing perspective on application of these judgements to Indian GST Law and corresponding decisions of the Indian Courts.
• European Vat Directives for reference
This book will be of great value to the GST Authorities, Lawyers, Chartered Accountants, Indirect Tax Experts, Industry and Trade members and will act as a tool in understanding principles behind and of GST Law.
Table Of Contents:
Brief Summary Of European Community Legislations On Vat
1 Taxability
2 Interpretation Of Exemptions Entries
3 Classification
4 Valuation
5 Input Tax Credit
6 Place Of Supply And Time Of Supply
First Council Directive
The Sixth Council Directive
Council Directive 2006/112/EC
About the Author:
Shri V Raghuraman, is a Chartered Accountant and an Advocate, who was into professional practice of Chartered Accountancy before switching to legal practice. He is also a member of the Institute of Company Secretaries and Institute of Cost and Works Accountants of India. He has considerable experience in litigation practice in the field of Central Excise, Customs, Service Tax and Foreign Exchange Matters. He has authored books/publications on Central Excise and Service Tax. He also addresses numerous seminars and discussions in the field of Indirect Taxes.