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This is the crux of who we are. It is an articulation of precision in purpose, from the Firm’s beginnings to where we are today. Our collective eye is unerringly trained on tomorrow.

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Our insistence on strategic advisory exacts an in-depth understanding of and involvement with our clients’ businesses and industries. We engage not just individual businesses, but also contribute to the country’s legal and regulatory frameworks.

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We commit early. We pull together internally for greater support. Every effort is sincere, every individual deeply dedicated to their task, their role, to the Firm.

Our undertakings for long-term impact are an organic extension of our purpose.

They are to employ our deep knowledge of the law beyond the business, the transaction, the deal. To use the opportunities and skills we possess, to reflect on the culture we’re creating. Individually and collectively, these are our efforts to help shape the thinking of our future generations, and arm them with strategies for true, sustainable growth.

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This is a repository of thought leadership, deep insights and strong viewpoints, legal and other news and events and how they impact the industry and our clients.

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Amplifying intrinsic talent, sharpening skills, expanding knowledge, is vital to leading. It defines every aspect of how our firm functions and transacts. This is how we create new benchmarks and set industry standards.

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Oct 01, 2016

Constitution (One Hundred and First Amendment) Act, 2016 for Introduction of Goods and Services Tax

The Bill for introduction of Goods and Services Tax (‘GST’) received the Presidential assent on September 8, 2016 and was notified[1] as Constitution (One Hundred and First Amendment) Act, 2016 on September 16, 2016, which provides concurrent powers to the Central and State legislatures to make laws on GST. As a step towards implementation of GST, the Union Cabinet in its meeting held on September 12, 2016 approved setting-up of GST council (‘Council’), consisting of the Union Finance Minister, Union Minister of State for Revenue or Finance, and State Finance Ministers or any other minster nominated by any State Government. The Council will make recommendations on important aspects relating to GST e.g., exemptions, place of supply, threshold limits and GST rates.

[1]     F. No. 31011/07/2014-SO (ST) dated September 16, 2016.

 

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These are the views and opinions of the author(s) and do not necessarily reflect the views of the Firm. This article is intended for general information only and does not constitute legal or other advice and you acknowledge that there is no relationship (implied, legal or fiduciary) between you and the author/AZB. AZB does not claim that the article's content or information is accurate, correct or complete, and disclaims all liability for any loss or damage caused through error or omission.

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