India: Sales Taxes: VAT, GST

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Due Diligence Before You Deal: What Foreign Investors Should Verify Before Acquiring A Business In India

India continues to be a top destination for global investors looking for long-term growth. Opportunities are immense across a wide range of sectors, including technology to manufacturing and consumer markets.

IMC Group

Decoding Home-Office PE: OECD's 2025 Framework And India's Reservations

Since the onset of COVID-19, remote working arrangements have expanded rapidly, leading to widespread acceptance of work-from-home models.

LS

Lakshmikumaran & Sridharan

Refund – Limitation Under Section 54 Is Not Applicable When Tax Mistakenly Paid Twice, Once Through ITC And Second Time By Cash

The Orissa High Court has observed that the nature of refund claim in a case where tax was mistakenly paid twice...

LS

Lakshmikumaran & Sridharan

GST – Discount Schemes And Credit Notes Changes By Budget 2026

Section 15(3) of CGST Act allows deduction of eligible discounts from the value of supply, subject to condition that the discount...

LS

Lakshmikumaran & Sridharan

Zero Duty, Maximum Energy: Why Budget 2026 Is A Win For Renewables

NP

Nexdigm Private Limited

Major GST Win: Clinical Trial Services For Foreign Clients Are Exports & Tax Free Retrospectively

KS

King, Stubb & Kasiva

Union Budget 2026-27: Strengthening Certainty Simplifying Compliance And Using Tax Policy As A Strategic Lever

KS

King, Stubb & Kasiva

Karnataka HC Rules That Salary Paid To The Foreign Nationals Cannot Be Subjected To IGST As Import Of Service Where There Is A Direct Employer–employee Relationship Between The Indian Company And Foreign National

India Employment

AC

Aurtus Consulting LLP

High Court Holds That The Transfer Of Business As A Going Concern Is Not A Taxable Supply Under GST, Recognises Such Transfer Of Business Between Two Distinct GST Registrations Of The Same Legal Entity, And Permits Transfer Of Unutilised Input Tax Credit

AC

Aurtus Consulting LLP

Has The Hydra Of Post Sale Discounts Under GST Finally Been Subdued?

NP

Nexdigm Private Limited

Affordable Housing: Global Evolution, Indian Context, And The Post–Budget 2026 Policy Imperative

India Real Estate

HA

HSA Advocates

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

AC

Aurtus Consulting LLP

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

AC

Aurtus Consulting LLP

Legislative Amendments On Discount Schemes And Credit Notes– Time To Revisit The Promotional Schemes?

LS

Lakshmikumaran & Sridharan

MCA Announces Scheme To Regularize Non-Compliances

India Commercial

NP

Nexdigm Private Limited

RBI Releases FEMA 2026 Export-Import Trade Regulations: What Businesses Need To Know

India International

LS

Lakshmikumaran & Sridharan

Reassessing India's Medical Device Recall Framework: Regulatory Gaps And The Case For Reform

India Healthcare

La

Luthra and Luthra Law Offices India

JIO-Blackrock Joint Venture: Reshaping Investment Landscape

A

Acuity Law

Zoho One vs. Traditional ERPs: A Practical Guide For Mid-Sized Businesses

Worldwide Technology

IMC Group

Highlights - ECONOMIC SURVEY 2026

The Indian Economic Survey presents a detailed analysis of our economy's performance during FY 2025–26, reaffirming that India stands for stability...

Worldwide Strategy

AC

Aurtus Consulting LLP

M/s. Sahil Enterprises Versus Union Of India [WP (C) No. 688 Of 2022], Dated January 6, 2026

The Tripura High Court has held that Section 16(2)(c) of the GST Act ought not to be interpreted to deny ITC to purchasers in a bona fide transaction.

AC

Aurtus Consulting LLP

M/s Amritha Marketing vs. The Joint Commissioner Of CGST & C.Ex. [W.P. No. 1380 Of 2025] Dated 26 November 2025

The Petitioner operates as a wholesale dealer engaged in the supply of groceries and Fast-Moving Consumer Goods items in Madurai.

AC

Aurtus Consulting LLP

Raghuvansh Agro Farms Ltd. vs State Of Uttar Pradesh & Ors [ WP 3829 Of 2025] Delivered On 17 December 2025

GST authorities must act within the framework of law, respect jurisdictional boundaries, and avoid arbitrary demands that go beyond statutory provisions.

AC

Aurtus Consulting LLP

M/s Duphar Interfran Ltd. vs. The State Of Maharashtra [Sales Tax Reference No. 9 Of 2012] Dated 21 November 2025

AC

Aurtus Consulting LLP

Key Highlights Of GST Notification And Clarification Circulars In January 2026

NP

Nexdigm Private Limited

Doctrine Of Mutuality And GST: Indian Medical Association v. Union Of India

A

Acuity Law

Economic Survey 2026 - Highlights

AC

Aurtus Consulting LLP

India Union Budget 2026

AC

Aurtus Consulting LLP

Yearly Rewind: Tax 2025

A

Acuity Law

Union Budget 2026-27 - Indirect Tax

SO

S&A Law Offices

India Economic Survey 2026

AC

Aurtus Consulting LLP

Merchanting Trade Transactions In India: Understanding The Legal And Regulatory Framework

India International

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Key Highlights Of The Union Budget 2026-27

NP

Nexdigm Private Limited

Union Budget 2026-27 - Indirect Tax

Lithium-ion cell for use in the manufacture of battery or battery pack of EV or hybrid motor vehicle

SO

S&A Law Offices

India Economic Survey 2026

The Survey predicted that there is a 10-20% chance of a systemic shock - that may cause a repeat of the 2008 financial crisis in 2026. Financial and technological geopolitical stresses will promote one another.

AC

Aurtus Consulting LLP

Merchanting Trade Transactions In India: Understanding The Legal And Regulatory Framework

What are merchanting trade transactions? Merchanting trade transactions in India represent a unique facet of global commerce.

India International

MC

MAHESHWARI & CO. Advocates & Legal Consultants

Key Highlights Of The Union Budget 2026-27

As India advances deeper into the Kartavya Kaal, the Union Budget 2026-27 signals a maturing growth strategy one that prioritizes responsibility, resilience, and long-term value creation as the country moves...

NP

Nexdigm Private Limited

M/s Alstom Transport India Limited Vs Additional Commissioner, CGST And Central Excise (Appeals) & Ors. [SCA No. 11025 Of 2025 Dated January 23, 2026.

AC

Aurtus Consulting LLP

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

The 2026 Budget has introduced significant changes that will impact various aspects of taxation. Our experts at Lakshmikumaran & Sridharan Attorneys have analysed these announcements and their implications.

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Indirect Tax Proposals

The application of the Customs Act, 1962 is proposed to be extended to international waters/ high seas for the purposes of fishing and fishing related activities by an Indian-flagged fishing vessel.

KC

Khaitan & Co LLP

RPV Legal's Primer On Union Budget 2026–27

The Union Budget 2026–27 arrives at a critical juncture, with India positioning itself for global economic leadership amid heightened global tensions, shifting trade alignments, and persistent economic uncertainty.

RL

RPV Legal

HSA | Projects, Energy & Infrastructure Monthly Newsletter – December 2025 And January 2026

The Ministry of Power (MoP), Government of India, has issued draft amendments to Rule 3 of the Electricity Rules, 2005, for stakeholder consultation, proposing a refined framework for captive generating plants...

HA

HSA Advocates

CERC Provides Framework For Adjustment Of Financial Impact Due To Change In The GST Rate Of Coal And Abolition Of Compensation Cess On Coal.

Sagus Legal

Pre-Budget Expectations

LS

Lakshmikumaran & Sridharan

GIFT City: India's Tax And Repatriation Revolution For Global Capital: A 2026 Perspective

KS

King, Stubb & Kasiva

Litigation-Proof Cross-Border Tax & FDI Structuring Strategies: A Practical India Entry Playbook For Mid-Sized Groups

R & D Law Chambers LLP

GST Notices For Assessment Years: What Companies Need To Know, Why They Receive Them And How They Must Respond

KS

King, Stubb & Kasiva

GST Notices As A Leadership Test

KS

King, Stubb & Kasiva

How CFO's Should Read GST Notices: An Expanded, Deep-Dive, CFO-Grade Playbook For Risk, Governance And Value Protection

KS

King, Stubb & Kasiva

Supreme Court Holds That Payment Of Non-Compete Fee Is A Revenue Expenditure And Upholds Deduction Of Interest On Funds For Acquiring Controlling Stake In Subsidiary

KC

Khaitan & Co LLP

Customs And GST Alert - January 2026.

VA

Vaish Associates Advocates

Key Highlights Of GST Notification And Clarification Circulars In December 2025

NP

Nexdigm Private Limited

The Jurisdictional Tussle Between GST And Customs Authorities

LS

Lakshmikumaran & Sridharan

Doctrine Of Mutuality – The Never-Ending Saga

AC

Aurtus Consulting LLP

Merck Life Science Private Limited Vs Union Of India & Ors [ WP 27259 Of 2024], Dated 7 November 2025.

AC

Aurtus Consulting LLP

Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

AC

Aurtus Consulting LLP

Are Goods Brought In On Lease Basis From FTWZ To DTA Exempt From Levy Of IGST? – CAAR Rules In Favour

LS

Lakshmikumaran & Sridharan

See more

Latest Videos

See more

Due Diligence Before You Deal: What Foreign Investors Should Verify Before Acquiring A Business In India

IMC Group

24 P2P Lending FAQs, InvIT Norms & Amazon's NBFC Play – Sept 6, 2025 (Podcast)

AP

AK & Partners

#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More