Petition filed in Supreme Court to compulsory show “Country of origin” for all products on e- commerce site Introduction A writ petition has been filed under Article 32 of the Constitution of India seeking direction to formulate a law that mandates all the e-commerce industry/ business houses selling goods in India, through any channel to display the Country of Origin in such a way that is legible easily by the consumers; making the consumer’s aware of the ‘Country of Origin’ so as the Consumer can make an informed decision. Petition was raised on the following Questions of Law? Whether the consumer has the right to know the ‘Country of Origin’ or not so as to take a conscious decision? Whether Respondent shall attract penalties upon the e-commerce industry for non- disclosure of the ‘Country of Origin’ on the products they are selling, as it is nothing less than cheating with the consumers, as it is a matter of right for the consumers to be aware about the Country ...
GST is expected to cure of ills of existing indirect tax regime.
1.Supply of goods as well as services is taxed with GST only.
>= Manufacturer and trader are taxed like -both being supplier of goods are liable to pay GST.
>= Supplier of service is taxed in same manner as supplier of goods-both are liable to pay GST.
2. Under GST , flow of credit is seamless(seamless=smooth and continuous, with no apparent gaps or spaces in one part and the next).
>= Even inter -state supply is with seamless flow of credit.
>= Thus ,there will be no tax barrier - leading to ONE NATION, ONE TAX-ONE MARKET
3. Under GST, any supply transaction is taxed either as supply of goods or as supply of service and thus,there is no double taxation.
>= Supply involving both supply of goods and services element is handled either as supply of service or as supply of services.
>= Relevant provisions have been made in this regard under GST law.
4. GST has subsumed major indirect taxes and thereby resolving the problem of high compliance costs too.
Central taxes | State Taxes |
State VAT/ sale tax Central excise duty Central sale tax service tax surcharge & cesses customs Duty | State VAT/ sale tax Purchase tax Entry Tax ( all forms) Surcharges & cesses Taxes on lottery, betting & gambling Luxury tax
|
all tax in merge in GST as Cental levies and state levies
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