Digital companies want more certainty and guidance on tax and royalty charges for India-based operations as they become increasingly embroiled in court disputes with authorities. Recent rulings from the Indian courts and tax departments have sent contradictory messages to digital companies, creating uncertainty about what they consider to be royalty payments that are taxable. Tanushree Roy shares her views on Amazon, Online Companies Struggle with New India Tax Rules for Bloomberg BNA. amazon-online-companies-struggle-with-new-india-tax-rules

Over 2 lakh assessees have opted out of the Goods and Services Tax (GST) registration as their turnover is below the prescribed threshold. This will benefit both the taxpayers and the GST Network, the IT back-bone of the new indirect tax regime.   Tanushree Roy, Director- GST shares her views on aforementioned story for Hindu Business Line.

Consideration, whether in cash or otherwise, paid to employees, termed as Cost to Company (CTC) for work done during employment, is exigible to income tax and not indirect taxes. In terms of the GST legislation, consideration paid by an employer to the employee (i.e. salary) for rendering services in the course of employment would not be liable to GST. However, the GST law does not provide clarity in cases where the employer reimburses certain expenses to its employees that are outside the purview of the employee’s CTC or recovers certain expenses for facilities provided to employees. Tanushree Roy, Director- GST with inputs from Himanshu Arora, Nangia & Co LLP contributed an article on Tax talk: Employee contracts need to be re-worded post GST for Financial Express.