Wednesday, 24 December 2014

Kerala retail traders’ associations want e-tailing to come under purview of VAT

Following pressure from retail traders’ associations, Kerala Finance Minister KM Mani has agreed to look into taxation issues thrown up by the growing online retailing, which the associations say is robbing the government of hundreds of crores of rupees in government revenue.
At the pre-budget consultations held at K.M. Mani Centre for Budget Studies at Cochin University, the minister said the government was studying the issue and steps would soon be taken.
The Kerala Vyapari Vyavasayi Ekopana Samiti, worried by the fast growth of e-tailing, had urged the government to bring online retailing under the VAT (value added tax) regime. It has threatened that if the government did not charge VAT from online companies, retail shops and businesses would not pay the taxes from January. The retailers complain that since the e-tailers sell their wares at a much reduced price, the business volumes of the brick-and-mortar shops had shrunk. As retailers had to pay 14.5 per cent VAT, municipal and other taxes as well as the huge expenses of direct selling which required paying rent and wages, their prices were higher. However, Jose Sebastian of the Gulati Institute of Finance and Taxation, told BusinessLine that it was impossible to impose VAT on e-tailing.
‘Principle of origin’
Since the country followed the ‘principle of origin’ for taxing commodities, only the State where the product originated could tax and not the State where the commodity was sent. However, once the Goods and Services Tax regime comes into effect in 2016, this would be possible as GST follows the ‘principle of destination’.
KVVES claims that in this financial year ₹10,000 crore worth of e-tainling would take place in Kerala. This would mean taking that much business away from the brick-and-mortar shops and a loss of close to ₹1,500 crores in taxes for the government.

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