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style="text-align: right;"><span style="color:#000000"><span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">15 December 2015</span></span></span></div> </td> </tr> </tbody></table> </td> </tr> </tbody> </table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnBoxedTextBlock" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <!--[if gte mso 9]> <table align="center" border="0" cellspacing="0" cellpadding="0" width="100%"> <![endif]--> <tbody class="mcnBoxedTextBlockOuter"> <tr> <td valign="top" class="mcnBoxedTextBlockInner" style="mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <!--[if gte mso 9]> <td align="center" valign="top" "> <![endif]--> <table align="left" border="0" cellpadding="0" cellspacing="0" width="100%" style="min-width: 100%;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnBoxedTextContentContainer"> <tbody><tr> <td style="padding-top: 9px;padding-left: 18px;padding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <table border="0" cellpadding="18" cellspacing="0" class="mcnTextContentContainer" width="100%" style="min-width: 100% !important;border: 1px outset;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <tbody><tr> <td valign="top" class="mcnTextContent" style="color: #000000;font-family: Verdana, Geneva, sans-serif;font-size: 12px;font-style: normal;font-weight: normal;line-height: 150%;text-align: left;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <span style="font-family:verdana,geneva,sans-serif"><span style="font-size:14px"><strong><a href="http://www.business-standard.com/article/politics/jatiley-fears-winter-session-washout-115121401023_1.html" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;">Jaitley fears winter session washout</a></strong></span><br> <span style="font-size:12px">Finance Minister Arun Jaitley put on record what most already suspect  the winter session of Parliament, just like the preceding monsoon session, is threatened with a washout and is unlikely to pass the GST Bill. Both Jaitley and Parliamentary Affairs Minister M Venkaiah Naidu criticised the Congress for  inventing some excuse or another to disrupt the Rajya Sabha.</span><br> <br> <span style="font-size:11px">Source: Business Standard dated 15 December 2015</span></span> <hr><br> <span style="font-family:verdana,geneva,sans-serif"><span style="font-size:14px"><a href="http://economictimes.indiatimes.com/news/economy/policy/importers-profits-to-rise-government-to-plug-gst-loophole-that-may-hit-make-in-india/articleshow/50164861.cms" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;"><strong>Importers' profits to rise: Government to plug GST loophole that may hit 'Make in India'</strong></a></span><br> <span style="font-size:12px">The government is said to be devising a strategy to close off a loophole in the proposed GST that could hurt its Make in India initiative to turn the country into a manufacturing hub. Profit margins on imported goods are set to rise as GST would allow a larger share of input credit to importers compared to the current regulations.</span><br> <br> <span style="font-size:11px">Source: Economic Times dated 14 December 2015</span></span> <hr><br> <span style="font-family:verdana,geneva,sans-serif"><span style="font-size:14px"><a href="http://economictimes.indiatimes.com/news/economy/policy/industry-traders-to-press-politicos-on-early-gst-rollout/articleshow/50160282.cms" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;"><strong>Industry, traders to press politicos on early GST rollout</strong></a></span><br> <span style="font-size:12px">Traders and industry bodies, including the Federation of Indian Chambers of Commerce and Industry (FICCI), will come out with a joint campaign to appeal to the political fraternity for the safe and early passage of the GST Bill in Parliament, traders' body CAIT said. The Confederation of All India Traders (CAIT) and industry bodies such as FICCI, CII, Assocham and the</span></span><span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">PHD</span></span><span style="font-family:verdana,geneva,sans-serif"><span style="font-size:12px"> Chamber have joined hands for the first time to launch the campaign by holding a GST conference on 16 December in New Delhi which will be addressed by Finance Minister Arun Jaitley.</span><br> <br> <span style="font-size:11px">Source: Economic Times dated 13 December 2015</span></span> <hr><br> <strong><span style="font-size:14px"><span style="font-family:verdana,geneva,sans-serif"><a href="http://www.business-standard.com/article/economy-policy/fm-agrees-to-chidambaram-s-demand-on-dispute-resolution-rules-out-gst-rate-in-bill-115121200820_1.html" target="_blank" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;">FM agrees to Chidambaram's demand on dispute resolution, rules out GST rate in Bill</a></span></span></strong><br> <span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">Finance Minister Arun Jaitley said that the government has walked the extra mile to bring the Congress on board for the GST. He, however, ruled out incorporating GST rates in the Constitution Amendment Bill as sought by the opposition party. The Finance Minister also voiced concurrence with his predecessor's demand for a dispute redressal forum.</span></span><br> <br> <span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Source: Business Standard dated 12 December 2015</span></span> <hr><br> <span style="font-size:14px"><span style="font-family:verdana,geneva,sans-serif"><strong><a href="http://www.business-standard.com/article/companies/sin-tax-coke-says-no-option-but-to-shut-some-plants-115121200029_1.html" target="_blank" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;">Sin tax: Coke says no option but to shut some plants</a></strong></span></span><br> <span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">Makers of carbonated beverages are raising their pitch against the 40 percent GST proposed by Chief Economic Advisor Arvind Subramanian. They have said that imposing the tax would hurt the INR 150 billion industry. "It will lead to a sharp decline in consumer purchase, and for a demand-driven industry, it will mean a significant rationalisation of manufacturing capacity. In these circumstances, we will have no option but to consider shutting down certain factories," Coca-Cola India, which has 57 plants and factories in the country, said in a statement.</span></span><br> <br> <span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Source: Business Standard dated 12 December 2015</span></span> <hr><br> <span style="font-family:verdana,geneva,sans-serif"><a href="http://pibphoto.nic.in/documents/rlink/2015/dec/p201512901.pdf" target="_blank" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;"><span style="color:#1598D5"><span style="font-size:14px"><strong>Did you know?</strong></span></span></a><br> <span style="font-size:12px">On 4 December 2015, a committee headed by Chief Economic Adviser Dr. Arvind Subramanian submitted the Revenue Neutral Rate (RNR) report to Finance Minister Arun Jaitley. The said committee recommended </span></span><span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">an RNR</span></span><span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif"> of <strong>15 15.5</strong>% and suggested a standard rate in the range of <strong>16.9% to 18.9%</strong>. The following table summarises the RNR and the rate structure in both preferred and alternative scenarios as:</span></span> <table border="1" cellpadding="1" cellspacing="0" width="525" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <tbody> <tr> <td colspan="6" style="width: 617px;height: 13px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif"><strong>Summary of Recommended Rate Options (in percent)</strong></span></span></td> </tr> <tr> <td style="width: 95px;height: 77px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"></td> <td style="width: 66px;height: 77px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif"><strong>RNR</strong></span></span></td> <td style="width: 126px;height: 77px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif"><strong>Rate on precious metals</strong></span></span></td> <td style="width: 66px;height: 77px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif"><strong>"Low" rate (goods)</strong></span></span></td> <td style="width: 138px;height: 77px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif"><strong>"Standard" rate</strong><br> <strong>(goods and services)</strong></span></span></td> <td style="width: 126px;height: 77px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif"><strong>"High/Demerit" rate or Non-GST excise (goods)</strong></span></span></td> </tr> <tr> <td align="center" rowspan="3" style="width: 95px;height: 23px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Preferred<br> <br> </span></span></td> <td align="center" rowspan="3" style="width: 66px;height: 23px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">15<br> <br> </span></span></td> <td align="center" style="width: 126px;height: 23px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">6</span></span></td> <td align="center" rowspan="3" style="width: 66px;height: 23px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">12</span></span></td> <td align="center" style="width: 138px;height: 23px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">16.9</span></span></td> <td align="center" rowspan="3" style="width: 126px;height: 23px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">40<br> </span></span></td> </tr> <tr> <td align="center" style="width: 126px;height: 22px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">4</span></span></td> <td align="center" style="width: 138px;height: 22px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">17.3</span></span></td> </tr> <tr> <td align="center" style="width: 126px;height: 22px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">2</span></span></td> <td align="center" style="width: 138px;height: 22px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">17.7</span></span></td> </tr> <tr> <td align="center" rowspan="3" style="width: 95px;height: 20px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Alternative<br> <br> </span></span></td> <td align="center" rowspan="3" style="width: 66px;height: 20px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">15.5<br> <br> </span></span></td> <td align="center" style="width: 126px;height: 20px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">6</span></span></td> <td align="center" rowspan="3" style="width: 66px;height: 20px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">12</span></span></td> <td align="center" style="width: 138px;height: 20px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">18.0</span></span></td> <td align="center" rowspan="3" style="width: 126px;height: 20px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">40<br> </span></span></td> </tr> <tr> <td align="center" style="width: 126px;height: 22px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">4</span></span></td> <td align="center" style="width: 138px;height: 22px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">18.4</span></span></td> </tr> <tr> <td align="center" style="width: 126px;height: 22px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">2</span></span></td> <td align="center" style="width: 138px;height: 22px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">18.9</span></span></td> </tr> </tbody> </table> <span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Source:Committee s calculations</span></span> </td> </tr> </tbody></table> </td> </tr> </tbody></table> <!--[if gte mso 9]> </td> <![endif]--> <!--[if gte mso 9]> </tr> </table> <![endif]--> </td> 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0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <tbody><tr> <td align="left" valign="top" width="24" style="padding-right: 5px;padding-left: 0;padding-bottom: 10px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnFollowIconContent"> <a href="https://www.facebook.com/SKPGroupIndia" target="_blank" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><img src="http://cdn-images.mailchimp.com/icons/social-block-v2/color-facebook-48.png" height="24" width="24" style="display: block;border: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"></a> </td> <td valign="middle" class="mcnFollowTextContent" style="padding-left: 0;padding-bottom: 10px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <a href="https://www.facebook.com/SKPGroupIndia" target="_blank" style="color: #111111;font-family: Verdana, Geneva, sans-serif;font-size: 11px;font-weight: normal;text-decoration: none;line-height: 100%;text-align: center;word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Facebook</a> </td> </tr> </tbody></table> <table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnFollowContentItem" style="border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <tbody><tr> <td align="left" valign="top" width="24" style="padding-right: 5px;padding-left: 0;padding-bottom: 0;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;" class="mcnFollowIconContent"> <a href="https://plus.google.com/+SKPGroup" target="_blank" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><img src="http://cdn-images.mailchimp.com/icons/social-block-v2/color-googleplus-48.png" height="24" width="24" style="display: block;border: 0;outline: none;text-decoration: none;-ms-interpolation-mode: bicubic;"></a> </td> <td valign="middle" class="mcnFollowTextContent" style="padding-left: 0;padding-bottom: 0;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <a href="https://plus.google.com/+SKPGroup" target="_blank" style="color: #111111;font-family: Verdana, Geneva, sans-serif;font-size: 11px;font-weight: normal;text-decoration: none;line-height: 100%;text-align: center;word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;">Google+</a> </td> </tr> </tbody></table> </td> </tr> </tbody></table> </td> </tr> </tbody></table> </td> </tr> </tbody></table> </td> </tr> </tbody> </table><table border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnBoxedTextBlock" style="min-width: 100% !important;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <!--[if gte mso 9]> <table align="center" border="0" cellspacing="0" cellpadding="0" width="100%"> <![endif]--> <tbody class="mcnBoxedTextBlockOuter"> <tr> <td valign="top" class="mcnBoxedTextBlockInner" style="mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <!--[if gte mso 9]> <td align="center" valign="top" "> <![endif]--> <table align="left" border="0" cellpadding="0" cellspacing="0" width="100%" class="mcnBoxedTextContentContainer" style="min-width: 600px;max-width: 600px;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <tbody><tr> <td style="padding-top: 9px;padding-left: 18px;padding-bottom: 9px;padding-right: 18px;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <table border="0" cellpadding="18" cellspacing="0" class="mcnTextContentContainer" width="100%" style="min-width: 100% !important;border: 1px outset;background-color: #EBEBEB;border-collapse: collapse;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <tbody><tr> <td valign="top" class="mcnTextContent" style="color: #000000;font-family: Verdana, Geneva, sans-serif;font-size: 12px;font-style: normal;font-weight: normal;line-height: 125%;text-align: left;mso-table-lspace: 0pt;mso-table-rspace: 0pt;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"> <span style="font-size:11px"><span style="color:#333333"><strong>DISCLAIMER</strong><br> This update contains general informationwhich is provided on an "as is" basis without warranties of any kind, express or implied and is not intended to address any particular situation.The information contained herein may not be comprehensive and should not be construed as specific advice or opinion. This update should not be substituted for any professional advice or service, and it should not be acted or relied upon or used as a basis for any decision or action that may affect you or your business.It is also expressly clarified that this update is not intended to be a form of solicitation or invitation or advertisement to create any adviser-client relationship.<br> <br> This update is a compilation of news from external sources.Whilst every effort has been made to ensure the accuracy of the information contained in this update, the same cannot be guaranteed. We accept no liability or responsibility to any person for any loss or damage incurred by relying on the information contained in this update.<br> <br> 2015 SKP Business Consulting LLP. All rights reserved.</span></span> </td> </tr> </tbody></table> </td> </tr> </tbody></table> <!--[if gte mso 9]> </td> <![endif]--> <!--[if gte mso 9]> </tr> </table> <![endif]--> </td> </tr> </tbody> </table></td> </tr> </table> <!-- // END FOOTER --> </td> </tr> </table> <!-- // END TEMPLATE --> </td> </tr> </table> </td> </tr> </table> <style type="text/css"> @media only screen and (max-width: 480px){ table[id="canspamBar"] td{font-size:14px !important;} table[id="canspamBar"] td a{display:block !important; margin-top:10px !important;} } </style> </center></body> </html>