TagE-commerce

Delhi High Court Upholds the Interests of Direct Sellers: A Ray of Hope?

[Deeksha Gabra is a chartered accountant and Shivam Gupta is a final-year law student at the Rajiv Gandhi National University of Law, Punjab] Direct selling (also known as network marketing or multi-level marketing), as the name suggests, refers to selling products directly to the consumer in a non-retail environment. The product moves from the manufacturer to a direct sales company, which are...

Analyzing the Draft E-Pharmacy Rules

[Akash Santosh Loya and Pratik Joshi are Final Year B.A. LL.B. (Hons.) students at the National University of Advanced Legal Studies, Kochi] While the advent of e-commerce has introduced several advantages, it has also raised various concerns. These are evident in the pharmaceutical sector in India wherein e-commerce is making great strides in helping consumers avail of drugs at their door-step...

DIPP’s Revised FDI Policy for E-commerce: Changing the Rules of the Game

[Baibhav Panda is a recent law graduate from KLE Law College, Bengaluru and is presently a legal trainee at Nucleus Software Limited] On 26 December 2018 the Department of Industry and Promotion (DIPP), Ministry of Commerce and Industry issued Press Note 2 (2018 series) introducing changes to the conditions that would be applicable to the e-commerce entities. The press note now amends para 5.2.15...

Accounting for a Brief Stint of Unconstitutionality: Equalisation Levy Fixed by GST

[Debarshi Chakraborty is a 3rd year B.A., LL.B. student at National Law University Odisha] Considering the potential of the booming digital economy and the fast expanding nature of its business operations, it is essential to address the challenges extensively, particularly in terms of taxation of digital transactions. In addressing such challenges, and in keeping abreast with the emerging global...

10th Annual NLSIR Symposium on Regulating E-Commerce in India

[The following announcement is posted on behalf of the National Law School of India Review] The National Law School of India Review (NLSIR), the flagship journal of the National Law School of India University (NLSIU), Bangalore is pleased to announce the 10th Annual NLSIR Symposium on Regulating E-Commerce in India scheduled to be held on 26-27 November, 2016 at the...

Taxing E-Commerce through State entry tax laws – a short-term revenue maximisation strategy

[The following is an article published in Business Standard today on the recent trend of taxing E-Commerce through entry tax – authored by Sudipta Bhattacharjee, Principal – Tax Controversy Management, Advaita Legal (views are personal). The final concluding paragraph was not part of the published article, and has been added for the sake of completeness.] ; Taxing E-Commerce through State...

Press Note 3 of 2016: ‘Old wine in a new bottle’?

Press Note 3 of 2016 issued by the Department of Industrial Policy and Promotion (DIPP) has had a mixed reception – e-commerce companies have largely remained silent, while some ‘brick and mortar’ retailers have welcomed the prohibition on influencing the price of goods amongst others. We believe that pending litigation and consultations with stakeholders have led the Government to issue the...

FDI in retail: Rising demand for a ‘level playing field’

  This article was jointly authored by Satyajit Gupta (Principal, Corporate M&A, Advaita Legal) and Saurabh Sharma (Associate, Corporate M&A, Advaita Legal) and appeared in the Nov 2015 – Jan 2016 issue of Sameeksha, the firm’s newsletter. Birth of e-commerce business India, as a nation, has gone through a phenomenal change since the advent of 2000s – something...

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