“The genesis of the problem is that the investigation cross empowerment is to capture revenues not only for states but also the centre and accordingly they want to not only scrutinise at state’s portion of taxes but also centre’s. The place of supply provisions that outline where taxes have to be paid will be tested as states and centre would interpret it as per their own interest, however the same would be adjudicated alone by central administration,”
Suresh Nandlal Rohira
Partner, Grant Thornton India LLP
This article appeared in Economic Times on 31st August, 2018.