Workshop on Detailed Analysis of Advance Rulings - Employee Services, Composite vs. Mixed Supply, Exports vs. Import, Practical Aspects of E-Way Bill and ITC - Open Issues

Aruhi (Finance Professional) (6236 Points)

15 June 2018  

Goods and Services Tax (“GST”) came into force on 1st July 2017 as the new revolutionary indirect tax system, which has been the most ambitious indirect tax reform in decades. The framework of GST provides concurrent powers to the Union as well as the States to levy tax on supply of goods/services, which is one of biggest indirect tax reform in the country since independence. The implementation of GST is a game changer and will boost ease of doing business in India.

In continuation of our pursuit to provide real time knowledge platform to educate and train the industry on the GST Laws, we are happy to inform that the Indirect Taxes Committee of PHD Chamber is organizing a Workshop on “Detailed Analysis of Advance Rulings - Employee Services, Composite vs. Mixed Supply, Exports vs. Import, Practical Aspects of E-Way Bill and Input Tax Credit – Open Issues” on Wednesday, 20 June 2018 at PHD House, New Delhi.   

PROGRAMME OUTLINE


9.30 AM - 10:00 AM

REGISTRATION

10:00 AM - 11:30 AM

INAUGURAL SESSION

Theme Presentation on Composite Supply, Duty Free Shops, Subsidized Foods and Input Tax Credit

Mr. Bimal Jain
Chairman, Indirect Taxes Committee, PHD Chamber

Address and Presentation by Special Guest

Shri. Vinay Kumar*
Special Commissioner, DGST

Open Issues and Questions/ Answer

Vote of Thanks
Mr. N K Gupta
Co-chairman, Indirect Taxes Committee, PHD Chamber

11:30 AM - 11:45 AM

Tea Break

11:45 AM - 12:30 PM

TECHNICAL SESSION I

Detailed Analysis of Advance Ruling on

  • Works Contract
  • Merchant Export
  • High Seas Sale
  • Supply from Duty Free Shops
  • Cases and Practical Studies

Mr. Shivam Mehta
Lakshmikumaran & Sridharan

Open Issues and Questions/ Answer

12.30 PM - 01:15 PM

TECHNICAL SESSION II

Detailed Analysis of Advance Ruling on

  • How to determine if it is a Composite supply?
  • How to determine if it is naturally bundled, i.e., it cannot be separated?
  • Determination of tax liability of composite vs. mixed supply
  • Time of supply in case of composite supply
  • Case Studies and Examples

Mr. Ritesh Kanodia
Dhruva Advisors

Open Issues and Questions/ Answer

1:15 PM - 02:00 PM

TECHNICAL SESSION III

Detailed Analysis of Advance Ruling on Employee - Employer contract

  • Advance Ruling Authority on Employee Canteen Services
  • How to handle contractual employment contract/ agreement
    1. Accommodation, Car, Meal Vouchers
    2. Providing laptop for work
    3. Reimbursement of expenses like accommodation, drivers salary and medical expenses
    4. Reimbursement of expenses incurred by employee in course of furtherance of business
    5. Assets viz. Car, Mobile, Laptop, etc. supplied to Employee
  • Cases and Practical Studies

Mr. Shashank Shekhar
Advaita Legal

Open Issues and Questions/ Answer

02:00 PM - 02:45

Networking Lunch

02:45 PM - 03:30 PM

TECHNICAL SESSION IV

Presentation on Practical Aspects in E-Way Bill

Mr. Rajeev Khandelwal
Webtel Electrosoft Pvt. Ltd.

Open Issues and Questions/ Answer

03:30 PM - 04:30 PM

TECHNICAL SESSION V

Presentation on Input Tax Credit

  • Meaning of Input Tax Credit and Input Tax
  • Eligibility and Conditions for taking ITC
  • Apportionment of credit and blocked credits
  • Availability of credit in special circumstances
  • Utilisation of ITC
  • Concept of Input Service Distributor (ISD) and manner of distribution of ITC
  • Conditions for distributing ITC by ISD
  • Manner of recovery of credit distributed in excess

Case studies and Illustrations

Mr. Pawan Arora
ALA Legal

Open Issues and Questions/ Answer

04:30 PM - 04:35 PM

Vote of Thanks

Mr. N K Gupta
Co-chairman, Indirect Taxes Committee, PHD Chamber

PARTICIPATION FEE
Rs. 1,500/-  PER DELEGATE
(The delegate fee is inclusive of GST) 

The payment may be made by online/cash/ cheque/ Demand Draft in favor of “PHD Chamber of Commerce & Industry” payable at Delhi

FOR ICSI / CMA MEMBERS

Members of THE INSTITUTE OF COMPANY SECRETARIES OF INDIA and THE INSTITUTE OF COST ACCOUNTANTS OF INDIA will be awarded 4 credit hours for each workshop. Members of the Institute registering for the workshops are required to provide their Institute's Membership number for the same.

Your confirmation may reach us by email at
kanishk.tyagi @ phdcci.in / mariamma @ phdcci.in / shikha.bhatt @ phdcci.in / taranjeet.singh @ phdcci.in