BT Associates, is a Management consulting firm providing specialized services in the area of Indirect Taxation. We cover entire gamut of Indirect taxation services viz Customs, Central Excise, Service tax, VAT and foreign Trade Policy.

1.
Helping Clients Keep More of what they Earn
1
Advisory Services
Litigation Services
Compliance Services
BT ASSOCIATES
Profile

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5.
Helping Clients Keep More of what they Earn
5
Procurement, manufacturing and
distribution
In India, the indirect taxes applicable to the
procurement, manufacturing and distribution
functions are complex since they involve an
inter-play of taxes that apply at different
stages/transactions and at different levels i.e.
central, state and local.
A number of indirect taxes typically apply to
transactions in the supply chain, including Excise
duty, Sales tax (including works contract tax and
lease tax), Service tax and VAT.
We provide a range of services to our clients
whose businesses involve procurement,
manufacturing and /or distribution. These
include:
• Assistance in establishing units, obtaining necessary government approvals
• Classification, valuation and dutiability
• Contract negotiation and structuring
• Identification of benefits and concessions
• Developing operating structures for tax optimisation
• National tax administration
• Due diligence and diagnostic review
• Cross credit review under integrated credit regime
• VAT impact analysis and pricing state

6. Va
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Value
alue Added
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om the grow
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chieve this o
ach stage in
timately reac
AT has brou
ature of bus
stribution/ s
arehousing,
nd IT system
eeds to be d
usiness set
ny long term
ossible VAT
e Added T
Tax (VAT)
s at every st
principle o
wing worldw
and tax ex
objective, VA
n the value
ches the fina
ught about a
siness syste
sales netwo
accounting,
ms. The imp
duly conside
ups, signif
m decisions,
impact.
Tax/Sales
is a state l
age of sale
f a VAT lev
wide trend to
xpenditure.
AT necessita
chain of a
al consumer
significant c
ems includi
rk, costing
, compliance
pact of VAT
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ficant reorga
should be e
s Tax
level levy o
on the valu
vy is derive
o lower taxe
In order t
ates a levy a
product till
r.
change in th
ng sourcing
and pricing
e procedure
on busines
ingly, all new
anisations o
evaluated fo
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4. Assista
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7.
Helping Clients Keep More of what they Earn
7
Special Economic Zones
Special Economic Zones or SEZs are
being created to provide an internationally
competitive environment for export
promotion and encouraging investment.
SEZs have been provided various tax and
duty exemptions and concessions. The
importance of SEZs as a business model
is evidenced by the fact that numerous
business houses (both Indian and foreign)
are setting up large SEZs in various parts
of the country.
Our offerings with respect to the SEZ scheme are:
• Advisory assistance, identification of benefits and exemptions under the SEZ scheme
• Assistance in development of/setting up of SEZs/units in SEZs
• Assistance in liaison/representation before Central/State government officials for obtaining
requisite approvals.
Engineering Procurement and Construction Contracts
An Engineering Procurement and Construction
(EPC) contract in India is significantly impacted
by indirect taxes. Customs duties, Sales
tax/VAT including Works contract tax, Service
tax, Research & Development cess,
Octroi/Entry tax and Cenvat (Excise Duty) are
all likely to impact these projects.
We help clients in managing and structuring their EPC contracts efficiently. The specific areas of
assistance are enumerated below:
• Assistance in structuring tax efficient bid/notice inviting tender
• Review/restructuring of contracts for tax efficiency
• Advisory assistance pertaining to optimizing the impact of indirect taxes
• Assistance in obtaining registrations and approvals
• Comprehensive range of compliance services, including registrations and management of all tax
related obligations
• Identification of benefits and exemptions
• Assistance in proceedings and litigation support

8.
Helping Clients Keep More of what they Earn
8
Health checks and operational reviews
We provide a one-time review of the comprehensive
indirect tax compliance and positions taken by our
clients to ensure that their company’s indirect tax
function operates with maximum efficiency. Our
services not only include risk assessments and
evaluations but also highlighting potential areas of
exposure that may be encountered by business
(compliance as well as structure of operations). We
systematically share the best practices and industry
knowledge to ensure our ideas and solutions
address our clients’ concerns.
The services which we provide in this area are:
• One-time review of the comprehensive
indirect tax compliance and positions taken
(Customs, Excise, Service Tax, Sales Tax
and other ancillary indirect tax laws)
• Evaluation of existing business models in the
context of optimising indirect taxes
• Risk assessment of practices (review of
contracts, documents, declarations,
processes) being followed by the company to
identify areas of exposure
• Advice on corrective measures that
could be adopted, to mitigate risks
• Identification of planning areas to
optimize tax incidence
• Highlighting potential areas of exposure
(compliance as well as current structure
of operations) and providing assistance
on resolution.

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