GST Mutuality Tax

Concept of Mutuality and its application to GST vis-a-vis the decision of the Supreme Court in State of West Bengal v. Calcutta Club

The Authors have tried to garner the readers’ attention to the Doctrine of Mutuality especially with regard to the conundrum of whether the transactions between the Clubs and their members fall within the ambit of GST. It seeks to analyse the same in light of the judgement rendered by the Supreme Court of India in State of West Bengal v. Calcutta Club. Continue reading Concept of Mutuality and its application to GST vis-a-vis the decision of the Supreme Court in State of West Bengal v. Calcutta Club

Solutions to COVID 19 Economic Damage

Solutions to Externalities of the COVID-19 Pandemic

This article discusses various economic solutions that can internalise the externalities problem of COVID-19 Pandemic. It is argued that besides conventional means of public regulation through taxation and subsidy, resumption of economic activity would require the state to place trust in individuals and encourage private Coasean solutions in places where they are possible. Continue reading Solutions to Externalities of the COVID-19 Pandemic