The first treaty is the Berne Convention for the Protection of Literary and Artistic Works. It dates back to 1886, but has been revised several times, typically at about 20-year intervals. The latest version was adopted in Paris in 1971. The Berne Convention deals with the protection of copyright. It…
Transfer of Copyright – Assignment of Copyright
Many creative works are protected by copyright requires financial investment and professional skills for their production and further dissemination and mass distribution. Activities such as book publishing, sound recording or film producing are usually undertaken by specialized business organizations or companies, and not directly by the authors. Usually, authors and…
Right of Reproduction under Copyright Law
Right of Reproduction under Copyright Law The right of the owner of copyright to prevent others from making copies of his works is the most basic right under copyright. For example, the making of copies of a protected work is the act performed by a publisher who wishes to distribute copies of a…
What is Copyright? What are the things covered under Copyright?
Copyright is a form of intellectual property right, protects original works of authorship including literary, dramatic, musical, and artistic works, such as poetry, novels, movies, songs, computer software, and architecture. Copyright does not protect facts, ideas, systems, or methods of operation, although it may protect the way these things are…
GST Council, Constitution and Decision Making
The GST council, the key decision-making body that will take all important decisions regarding the GST, will have representation from the central government as well as all the state governments. A GST Council has been constituted under Article 279A of the Constitution, comprising the Union Finance Minister (who will be…
Definitions under GST
Important definitions under the GST Act, Source: CBEC, Goverment of India (Click here) (1) “actionable claim” shall have the meaning assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882); (2) “address of delivery” means the address of the recipient of goods and/or services indicated on the…
Concept of GST (Goods and Services Tax)
The concept of Goods and Services Tax (GST) is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each…
Salient features of Goods and Service Tax (GST)
The main features or the salient features of GST (Goods and service tax). GST is a centralized tax structure on goods and services throughout the country. It is consumption tax that is collected on the basis of the value added at each stage. The introduction of GST would be a…
Features of Constitutional Amendment Bill 122
The Central Government of India, introduced the 122nd Constitution Amendment Bill, 2014 (‘Bill’) on the introduction of Goods and Services Tax (‘GST’) before the lower house of Parliament on December 19, 2014. This Bill replaces an earlier bill introduced in 2011 by the erstwhile government which had since lapsed because…
Concept and History of Indirect Taxation in India
The history of Indirect Taxation in India dates back to few centuries and we get some cue of the same in Kautilya’s Arthasashtra. Those days’ taxes were collected in the form of crop and/or any agricultural product. Such collections were generally ear-marked for some specific purposes or for the development…
