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PROTECTION OF MULTIMEDIA WORKS UNDER THE COPYRIGHT LAW, Essays (university) of Copyright Law

PROTECTION OF MULTIMEDIA WORKS UNDER THE COPYRIGHT LAW

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2018/2019

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PROTECTION OF MULTIMEDIA WORKS UNDER THE
COPYRIGHT LAW --- INTELLECTUAL PROPERTY LAW
A TRUTHFUL COHERRENT AND CONSISTENT DYING
DECLARATION NEED NO COLLABORATION BUT
SOMETIME CIRCUMSTANCES RAISED SERIOUS
DOUBTS AS TO THE CREDIBILITY OF DYING
DECLARATION .----- LAW OF EVIDENCE
“ONE COUNTRY ONE TAX” CRITICALLY
EXAMINATION OF THE STATEMENT ON THE LAGAL
POINT OF VIEW.===------ PRINCIPLES OF TAXATION
A COMPARATIVE ANALYSIS OF THE CONFLICT
SITUATIONS AND THE CHOISE OF LAWS AMONGST
NATIONS GLOBALLY IN THE CONNECTION WITH LAW
OF FAMILY,LAW OF PROPERTY AND LAW OF
OBLIGATION--------- PRIVATE INTERNATIONAL LAW
Background
Goods and Services Tax (GST) is one of the greatest indirect tax reforms of
India. Before leaping into the concept of GST, let’s rst understand the
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PROTECTION OF MULTIMEDIA WORKS UNDER THE

COPYRIGHT LAW --- INTELLECTUAL PROPERTY LAW

A TRUTHFUL COHERRENT AND CONSISTENT DYING

DECLARATION NEED NO COLLABORATION BUT

SOMETIME CIRCUMSTANCES RAISED SERIOUS

DOUBTS AS TO THE CREDIBILITY OF DYING

DECLARATION .----- LAW OF EVIDENCE

“ONE COUNTRY ONE TAX” CRITICALLY

EXAMINATION OF THE STATEMENT ON THE LAGAL

POINT OF VIEW.===------ PRINCIPLES OF TAXATION

A COMPARATIVE ANALYSIS OF THE CONFLICT

SITUATIONS AND THE CHOISE OF LAWS AMONGST

NATIONS GLOBALLY IN THE CONNECTION WITH LAW

OF FAMILY,LAW OF PROPERTY AND LAW OF

OBLIGATION--------- PRIVATE INTERNATIONAL LAW

Background

Goods and Services Tax (GST) is one of the greatest indirect tax reforms of India. Before leaping into the concept of GST, let’s first understand the

  • Indian taxation framework and
  • The underlying reasons that mandated the implementation of a single, unified tax.

Indian Tax Structure primarily consists of two types of taxes: ‘Direct Tax’ and ‘Indirect Tax’. Direct Tax is a tax levied directly on the income, wealth, and profession of an individual. Income Tax and Corporation Tax are the major direct taxes.

Indirect Tax, on the other hand, is not chargeable on the direct income of an individual. It is rather levied on the goods and services consumed by the ultimate consumer. Customs and GST are the major indirect taxes in India.

Now, the previous indirect tax system comprised of separate Centre and State laws. Such a tax structure not only increased the cost of goods but also made the taxation system more complex. Therefore, to bring in simplicity and reduce ‘cascading tax effect’, a single, unified tax in the form of GST was introduced. Such a tax system involves levy on the supply of goods or services or both with concurrent jurisdiction of Centre and States. So, let’s try to understand as to ‘What Is GST’, ‘Why It Was Introduced’ and ‘Its Impact on you’ after implementation.

1. What Is GST?

GST is a single, destination based indirect tax. It is levied on value added to goods as well as services at each stage of the supply chain. The main objective behind levying such a tax is to consolidate multiple indirect tax levies into a single tax. Thus, GST subsumes a host of taxes. It overcomes limitations of the previous indirect tax structure. Furthermore, it brings efficiency in the administration of tax.

Two Principles That Define GST

To elucidate the above definition, we can say that GST is based on two principles: ‘Destination Principle’ and ‘Value Added Principle.

‘Destination Principle’ states that the supply of goods and services would be taxed at the point of consumption. This means that GST replaces source based tax system with destination based tax regime.

‘Value Added Principle’ on the other hand underlines that the tax shall be collected on value-added to goods or services at each stage of the supply chain. Right from the original producer or service provider to the ultimate

  1. Central Excise was levied on manufacture by the Centre
  2. The Punjab Government levied VAT/CST on the sale of goods
  3. Entry Tax was collected by Maharashtra Government on the entry of goods into Maharashtra
  4. Octroi was collected by BMC.

Accordingly, same set of goods have been charged for Central Excise, VAT, Central Sales Tax, Entry Tax and Octroi at different points. Thus, such a tax structure escalated the cost. Also, the credit of Central Excise paid on manufacture of goods could not be claimed either against VAT or Service Tax.

Important Constitutional

Amendments under GST

In order to introduce GST, the Constitution Of India amended One Hundred and First Amendment Act, 2016. The following graphic shows the important amendments carried out by the Constitution in the Act.