https://www.taxtmi.com/article/detailed?id=6335 The note explains that classifying e commerce transactions as sale or service drives State VAT allocation, VAT credit eligibility, and exposure to demands for full VAT in purchaser States where a C Form is absent. State amendments to VAT laws and resultant jurisdictional disputes over stock transfers compound administrative and penalty risks. The author suggests that GST, by assigning tax to the State of consumption under a destination principle, would resolve many allocation and jurisdictional issues while redistributing revenue among States. en-us Tue, 14 Jul 2015 15:56:39 +0530 Tue, 14 Jul 2015 15:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6335 The note explains that classifying e commerce transactions as sale or service drives State VAT allocation, VAT credit eligibility, and exposure to demands for full VAT in purchaser States where a C Form is absent. State amendments to VAT laws and resultant jurisdictional disputes over stock transfers compound administrative and penalty risks. The author suggests that GST, by assigning tax to the State of consumption under a destination principle, would resolve many allocation and jurisdictional issues while redistributing revenue among States. Articles Goods and Services Tax - GST Tue, 14 Jul 2015 15:56:39 +0530 https://www.taxtmi.com/article/detailed?id=6335