Tag Archives: Rakesh Nangia

Impact of open market value rules under GST- Rakesh Nangia & Nitin Narang

Introduction of Goods and Services Tax(GST), the biggest tax reform in the recent times, marks a tectonic shift that would propel India’s growth in line with Government of India’s vision. With this background, the Government/ GST council is fine tuning the GST rules in lines with the feedback received from various stakeholders. One of the rules in GST pertain to open market value, which has potential interplay with the existing income tax transfer pricing (TP) provisions, and/or SVB (Special Valuation Branch) proceedings in the erstwhile indirect tax regime. Rakesh Nangia, Managing Partner and Nitin Narang, Executive Director- Transfer Pricing with inputs from Tarini Nijhara, Associate Director contributed an article on Impact of open market value rules under GST for ET CFO. Impact market rules under GST- Rakesh Nangia

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