Rajeev Dimri

Articles By Rajeev Dimri

28 Articles

Equalisation Levy: The case for an early removal

If not the entire levy, the government could consider a rollback of the expanded scope of 2020 and 2021 vintage

This has led to a long-standing debate between taxing rights of the place where businesses are established and the place where the goods or services are sold or consumed.

Anti-profiteering amid Covid-19

In Covid-19 times, it would be imperative that the authorities account for business factors before giving any decision on ‘profiteering’

GST haze: Clipping wings of aviation sector

The year 2017 now stands etched as one of the most important years in the history of indirect taxes in India, as the country finally embraced the new regime of the goods and services tax (GST).

gst, goods and services tax, indian industry, taxes and compliances

As Indian economy goes into overdrive to prepare for GST, industry witnesses great traction

Setting up of joint working groups is a welcome initiative by the government.

GST and services exports: Back to pre-negative list era? Growth may well get affected

The proposed withdrawal of the upfront non-taxability of services exports may inhibit growth.

Union Budget 2017 and Indirect Tax: The fine print reflects GST theme

Budget 2017 proposals pivot around elimination of black money, promotion of a digital economy and easing norms for attracting foreign investment in India.

Union Budget 2017: All you want to know about the small print in Arun Jaitley’s Budget – from tax, GST to Make in India

In a webinar BMR & Associates LLP tax experts Gokul Chaudhri and Rajeev Dimri analyse the fine print of Budget 2017. Chaudhri shed some light on the area of taxation, focusing primarily on foreign investors, who he says w

Intellectual property: GST expected to deal with dual taxation in time, but clarity needed in interim

GST is expected to deal with the dual taxation issue over time, but there has to be clarity in the interim

For steel, fertilisers, other sectors’ sake, natural gas must be brought under GST

The introduction of GST in India is expected to repaint the picture of the Indian economy and facilitate the ease of doing business by minimising inefficiencies in the existing tax regime.

Entry tax: Supreme Court shuts door on companies

A nine-judge bench of the Supreme Court has recently upheld the validity of the states’ entry tax legislations, rejecting the contention that they interfere with free trade and commerce across the country.

GST: Taxing fuels would require Centre to sort out input-tax credit system

With all the non-petro procurements of refining and marketing companies coming in loaded with GST, the set-off of such taxes would not be entirely available since most of the output would be outside GST

GST rates : Industry worried over commodities coverage under highest tax slab of 28%

A significant step forward towards GST implementation, the decision of all-powerful GST Council reaching consensus on a four-tiered GST rate structure, has much to look forward to.

GST: Here’s how to bring about paradigm shift in taxing tobacco products

The unstructured and differentiated approach to taxation of tobacco products must be replaced by a policy, whereby tobacco is taxed from the first point of sale right up to the end-product, with input tax credit at each stage

GST Bill passed: India to unite under single tax net

Governments, both at the Centre and state levels, would need to be mindful of the impact of tax reforms on small and big businesses if they wish to implement GST with minimal adverse impacts on business operations and ensure

GST muddle: Home proposed law creates ambiguity

By changing the characterisation in certain cases, the Model GST Law reverses the position making it mandatory for both businesses and tax authorities to unlearn the past and start afresh

Model GST Law: Strong message sent; find out what

Uniform creditable taxes across India provide businesses an opportunity to structure supply chain on operational effectiveness rather than for tax efficiency reasons

Amended Cenvat Credit Rules: Integrating service tax and excise laws

The Cenvat Credit Rules (CCR), 2004, have seen substantial changes over 12 years and now come across as a comprehensive and coherent law.

Amended Cenvat Credit Rules: Integrating service tax and excise laws

Budget 2016: Consolidation, with a few reforms

A categorical affirmation of implementation of GST including a time-frame for its introduction, though widely anticipated....

Budget 2016: Consolidation, with a few reforms

Revamping the indirect tax regime

Doing away with multiple tax rates, phasing out of various exemptions, and changing credit rules and regulations can set a foundation for the proposed GST regime

Should PDI/ASS charges be included in excise net?

The Supreme Court judgment in the TVS Motor case should bring clarity on the issue of pre-delivery inspection (PDI) and free after-sales service (ASS) forming part of the ‘transaction value’ for levy of excise duty.

Should PDI/ASS charges be included in excise net?

Column: A litigation-free GST regime

The existing advance-ruling mechanisms of the states offer interesting policy choices

Column: A litigation-free GST regime

Column: Subramanian panel gets it right on GST

The structure-related recommendations in the report endorse the idea of the GST in its actual spirit

Column: Subramanian panel gets it right on GST

Column: A half-baked consumer protection action

Despite amendments, confusion persists on MRP-labelling for imported goods vis-a-vis taxation


Column: Ensure a single date for transition to GST

There seems to be no valid reason for the grace period of full one year

Column: Ensure a single date for transition to GST

Column: Inching closer to GST?

The fate of the Bill in the Rajya Sabha would determine the implementation of GST from April 1, 2016

Column: Inching closer to GST?

Column: Regulators in the service tax net

The government must clarify the applicability of service tax norms on statutory bodies.

Column: Regulators in the service tax net

Column: GST Bill must clear stance on local taxes

They are the biggest hurdle in a free-market regime

Column: GST Bill must clear stance on local taxes
Income Tax Calculator, Budget 2019, How to Calculate Income Tax


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