GST

1. Overview: The Cross Charge vs. ISD Dilemma Under GST for Multi-State OrganisationsBusinesses structured with multiple GST registrations across India frequently grapple with the distinction between...

Overview of the Online Gaming Sector and Legal ContextThe Changing Legal LandscapeThe online gaming sector in India has experienced exponential growth, reaching an estimated value of USD 3.8 billion i...

OverviewThe 'Buy One Get One' (BOGO) promotion is a popular marketing tactic across industries, but it brings persistent questions under India's GST regime. Key concerns include whether the compliment...

Overview: The Role of Scrutiny in the GST FrameworkThe Goods and Services Tax (GST) structure in India is anchored on self-assessment, empowering registered assessees with the responsibility to determ...

1. Introduction: The Challenge of Appellate Remands in GSTSince the implementation of the Central Goods and Services Tax Act, 2017, appellate authorities have often remanded matters back to adjudicati...

1. OverviewThe Central Goods and Services Tax Act, 2017 (CGST Act) includes vital clauses governing changes in tax rates and the obligation to transfer resulting tax benefits to recipients. Specifical...

OverviewCorporate guarantees have increasingly become a focal point of dispute under the Goods and Services Tax (GST) regime in India. Major conglomerates, particularly within the infrastructure, manu...

The Digital Gaming Surge and Regulatory OverhaulIndia's online gaming sector has seen explosive expansion, transitioning from a hobbyist pursuit to a booming economic driver. With more than 500 millio...

Introduction: The Emergence of GST Liability on Corporate Guarantees(i) A New Tax Demand on Traditional PracticeCorporate guarantees—frequently extended by parent entities to support loans for subsidi...

Introductioni) The Requirement of Pre-Deposit in GST AppealsUnder the Central Goods & Services Tax Act, 2017 (CGST Act), filing an appeal before the Appellate Authority or Appellate Tribunal necessita...

Background and Recent Judicial DevelopmentsThe debate over whether the Central Goods and Services Tax (CGST) Department can consolidate multiple financial years in a single show cause notice (SCN) for...

1. Introduction: Transforming Statutory Audits with GST DataThe rollout of Goods and Services Tax (GST) in India on July 1, 2017, marked a watershed moment, fundamentally reshaping the indirect tax st...

1. IntroductionThe establishment of the Goods and Services Tax Appellate Tribunal (GSTAT) has filled a long-standing void in India’s GST dispute resolution framework. While this is a significant admin...

1. Overview: The Conditional Nature of Refunds for Excise and Customs Dutyi. Context and Importance of the Mafatlal Judgment(a) Legal Background and Precedent:Prior to the Supreme Court’s decision in...

Introduction: GSTAT’s Transformative Impact on GST LitigationThe newly constituted Goods and Services Tax Appellate Tribunal (GSTAT) has swiftly started to influence the course of indirect tax litigat...

OverviewThe introduction of Goods and Services Tax (GST) has dramatically transformed India’s indirect tax framework, but it has also generated numerous compliance challenges for businesses. One recur...

Overview of GST Rates Applicable to Restaurant Services(i) GST Rates Based on Premises Classification(a) As per Heading 9963, restaurant services are taxed differently depending on the nature of the p...

OverviewIndia’s ambition to emerge as a global manufacturing powerhouse, particularly in sunrise sectors such as solar energy, has made the Goods and Services Tax (GST) Input Tax Credit (ITC) regime a...

Overview and ContextThe reversal of Goods and Services Tax (GST) Input Tax Credit (ITC) owing to defaults by suppliers is a contentious issue, with numerous assessees receiving notices from the GST au...

Introduction: Persistent Ambiguities in GST on Used Vehicle DisposalsDespite almost a decade since the rollout of GST in India, ambiguity persists regarding the valuation for GST purposes when an asse...