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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">1 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-size:14px"><span style="font-family:verdana,geneva,sans-serif"><strong><a href="http://www.thehindu.com/news/national/govt-digs-into-upa-file-notings-to-break-gst-bill-deadlock/article7934559.ece" 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;">Government digs into UPA file notings to break GST Bill deadlock</a></strong></span></span><br> <span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">Keen on breaking the parliamentary deadlock over the GST Bill, the NDA government is scouring the file notings made by UPA Finance Ministers pertaining to the Bill to come up with solutions to the three objections of the Congress. Top sources at the Finance Ministry told The Hindu that  some direction to proceed could be gauged  from the Congress s own grappling with the issue. <br> <br> <span style="font-size:11px">Source: The Hindu dated 1 December 2015</span></span></span> <hr><br> <span style="font-family:verdana,geneva,sans-serif"><span style="font-size:14px"><a href="http://timesofindia.indiatimes.com/articleshow/49990774.cms?intenttarget=no" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;"><strong>Mayawati promises support to GST Bill</strong></a></span></span><br> <span style="font-family:verdana,geneva,sans-serif"><span style="font-size:12px">BSP chief, Mayawati, expressed her party s unequivocal support to getting the GST Bill passed in Rajya Sabha, even as the government tries to get the Congress on board to pass the key economic reform legislation.</span><br> <br> <span style="font-size:12px"><span style="font-size:11px">Source: The Times of India dated 1 December 2015</span></span></span> <hr><br> <span style="font-size:14px"><span style="font-family:verdana,geneva,sans-serif"><a href="http://www.moneycontrol.com/news/economy/centre-congress-to-discuss-contentious-issuesgst-bill_4376701.html" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;"><strong>Centre, Congress to discuss contentious issues in GST Bill</strong></a></span></span><br> <span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">Hoping to achieve a breakthrough in the deadlock over the passage of the GST Bill, a meeting between the Central government and Congress leaders is expected in the first week of December. Congress is likely to revert to the government with its position on the Bill. The government will also be responding to Congress's demands on the Bill. Both the Central government and the Congress are in touch with other parties as well for discussions on the Bill.</span></span><br> <br> <span style="font-family:verdana,geneva,sans-serif"><span style="font-size:11px">Source: Moneycontrol dated 30 November 2015</span></span> <hr><br> <strong><span style="font-size:14px"><a href="http://economictimes.indiatimes.com/news/politics-and-nation/why-congress-would-want-gst-to-be-implemented-by-bjp-only-after-2017/articleshow/49980896.cms" 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="font-family:verdana,geneva,sans-serif; line-height:20.8px">No government across the world has been re-elected after they implemented GST</span></a></span></strong><br> <span style="font-family:verdana,geneva,sans-serif"><span style="font-size:12px">The benefits of GST were always reaped by the succeeding government.<span style="color: #000000;line-height: normal;">However, despite all the noise around the centralised tax being good for the economy, Congress would want BJP to implement the GST, but not before 2017.</span></span></span><br style="font-size: 12px;margin: 0px;outline: 0px;padding: 0px;vertical-align: baseline;color: #000000;font-family: Arial, Helvetica, sans-serif;line-height: normal;background: transparent;"> <br> <span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Source: The Economic Times dated 28 November 2015</span></span> <hr><br> <span style="font-size:14px"><span style="font-family:verdana,geneva,sans-serif"><a href="http://www.business-standard.com/article/economy-policy/subramanian-panel-likely-to-suggest-multiple-rates-for-gst-115112800038_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;"><strong>Subramanian panel likely to suggest multiple rates for GST</strong></a></span></span><br> <span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">A panel led by Chief Economic Adviser Arvind Subramanian might suggest multiple revenue-neutral rates for the proposed GST based on different scenarios and leave it to the proposed GST council to decide on final rate. The Subramanian panel might also recommend separate rates for two items which will not likely be subsumed under GST - petroleum for the time being and alcohol forever - senior officials aware of the matter said.</span></span><br> <br> <span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Source: Business Standard dated 28 November 2015</span></span> <hr><br> <a href="http://www.moneycontrol.com/news/current-affairs/govt-may-agree-to-23-congress-demandsgst_4368821.html" style="word-wrap: break-word;-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;color: #1598d5;font-weight: bold;text-decoration: none;"><strong><span style="font-size:14px"><span style="font-family:verdana,geneva,sans-serif">Government may agree to two out of three of Congress' demands on GST</span></span></strong></a><br> <span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">Sources told CNN-IBN that the government has indicated that it may agree to the 18percent limit on GST. The government is also likely to agree to waive off the 1percent levy for manufacturing states. However, one contentious issue still remains. The government is unlikely to accept a demand by the Congress to change the composition and state quota in the GST council.</span></span><br> <br> <span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Source: Moneycontrol dated 28 November 2015</span></span> <hr><br> <a href="http://www.business-standard.com/article/pti-stories/pm-invites-sonia-gandhi-manmohan-singh-for-tea-115112700194_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;"><strong><span style="font-size:14px"><span style="font-family:verdana,geneva,sans-serif">PM Modi invites Sonia Gandhi, Manmohan Singh for tea</span></span></strong></a><br> <span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">Reaching out to main opposition, Prime Minister Narendra Modi invited Congress President Sonia Gandhi and Manmohan Singh for tea during which issues like GST came up. Modi invited the Congress leaders to his Race Course Road residence, sources said. This assumes significance as the government and the Congress are at loggerheads which are stalling the passage of crucial legislations like the GST Bill.</span></span><br> <br> <span style="font-size:11px"><span style="font-family:verdana,geneva,sans-serif">Source: Business Standard dated 27 November 2015 </span></span> <hr><br> <span style="font-family:verdana,geneva,sans-serif"><span style="color:#1598D5"><span style="font-size:14px"><strong>Did you know?</strong></span></span><br> <span style="font-size:12px">Taxation in Canada is a shared responsibility between the federal government and the various provincial and territorial legislatures. Within the Canadian system, sales tax varies from province to province. In Canada, three types of sales taxes are levied and the composition of these tax levies vary from one province to another. The types of sales tax levied in Canada are:</span></span> <ul> <li style="-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">Provincial sales taxes (PST/QST (Quebec)), levied by the provinces.</span></span></li> <li style="-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">Goods and Services Tax (GST), a value-added tax levied by the federal government.</span></span></li> <li style="-ms-text-size-adjust: 100%;-webkit-text-size-adjust: 100%;"><span style="font-size:12px"><span style="font-family:verdana,geneva,sans-serif">The combined Harmonised Sales Tax (HST), also a value-added tax, a single, blended combination of the PST and GST which is used in a few provinces.</span></span></li> </ul> </td> </tr> </tbody></table> </td> </tr> </tbody></table> <!--[if gte mso 9]> </td> <![endif]--> <!--[if gte mso 9]> 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