The Tax Working Group under the Tax, Tariff & Regulatory Affairs Committee met on May 31st under the leadership of the committee Chairperson, Ms. Neeru Ahuja, Partner, Deloitte India and the Co-Chairperson, Ms. Garima Pande, Partner & National Leader, Global Compliance & Reporting, Ernst & Young LLP. The working group prioritized issues on refund processing through the Code of Civil Procedure (CPC), challenges with the India SEZ structure, changes in withholding tax provisions and related compliances, emerging GST issues such as cross charge vs ISD, impact analysis of new legal decisions like the SC ruling on GST on secondments, tax implications of labor laws and the pre-budget recommendations. These issues were high on advocacy, representation, and knowledge dissemination and for further discussion within the committee. The working group felt that certain issues with cross ministerial implications should also be sent to designated nodal agencies from AMCHAM such as DPIIT and Invest India for faster resolution. Members agreed to share inputs on issues of concern.