India: Sales Taxes: VAT, GST

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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.

Intermediary Services: Exporters Relief From Artificial Deeming Provisions

Next Gen GST reforms solve the anomaly for intermediary services and offer substantial financial relief to make the sector more competitive

LS

Lakshmikumaran & Sridharan

GST 2.0: Ministry Of Consumer Affairs Permits Additional Revised MRP On Unsold Stock Upto 31 December 2025

The Ministry of Consumer Affairs, Food and Public Distribution has permitted manufacturers, packers, or importers of pre-packaged commodities to declare the revised Retail Sale Price (MRP)...

NP

Nexdigm Private Limited

A Leaner Next-Gen GST And The Festive Promise Of One Market, Again

When India unveiled the Goods and Services Tax in 2017, it promised "one nation, one market." However, over time, the promise got buried under a maze of four slabs...

LP

Legitpro Law

Revision Of MRP In Case Of Change GST Rate: GST 2.0 Reforms

The display of maximum retail price ("MRP") on pre-packaged commodity is governed by the Legal Metrology Act, 2009 ("LM Act") and the Legal Metrology (Packaged Commodities) Rules, 2011 ("LM Rules") made thereunder.

LS

Lakshmikumaran & Sridharan

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

India Technology

AP

AK & Partners

A Note On Major GST Reforms In India

A

Acuity Law

Key Highlights | 56th GST Council Meeting

KC

Khaitan & Co LLP

AKP Corporate & Compliance Digest September 08, 2025

India Commercial

AP

AK & Partners

Impact Of GST Rate Changes On The Oil & Gas And Renewable Energy Sectors

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The Logistic Sector

LS

Lakshmikumaran & Sridharan

Impact Of GST Rate Changes On The Health And Pharma Sector

LS

Lakshmikumaran & Sridharan

A Bird's Eye View Of India's Next Gen Tax Reforms

LS

Lakshmikumaran & Sridharan

Customs And GST Alert - September 2025

VA

Vaish Associates Advocates

GST 2.0: Council's Mega Overhaul Slashes Daily Costs, Boosts Refunds, And Targets Sin Goods

NP

Nexdigm Private Limited

How To Add Or Update Bank Account In GST Portal?

V

Vakilsearch

22 Inflation Targeting Debate, Online Gaming Ban & Aadhaar–Starlink Link-Up – Aug 23, 2025 (Podcast)

India Technology

AP

AK & Partners

RBI Removes Hurdles For Rupee Trade Settlement, Boosting Global Use Of INR

India International

IL

IndiaLaw LLP

GST On TV Or Television: Latest Rates, HSN Code & Impact

V

Vakilsearch

GST On Flat Purchase In India 2025: Rates & Exemptions

V

Vakilsearch

Recommendations Made In The 56th GST Council Meeting

Recognising the persisting challenges, the GST Council has introduced a significant reform. It has been recommended to amend Section 15(3)(b) and Section 34 of the CGST Act...

AC

Aurtus Consulting LLP

GST 2.0 Explained: Changes, Transition, And Readiness

With the shift to a leaner rate structure and targeted sectoral reliefs, businesses have an opportunity to optimise costs, but compliance teams must act quickly since the compliance deadline is less than 3 weeks away. This blog will walk you through the GST 2.0 changes for businesses and their impact.

L

Lexplosion Solutions Private Limited

Key Highlights Of GST Notification And Clarification Circulars In August 2025

The GSTN team has released Gross and Net GST revenue collections for the month of July 2025.

NP

Nexdigm Private Limited

Key Recommendations Of The 56th GST Council Meeting

Rationalisation of the current 4-tiered tax rate structure into 2 rate structure with a Standard Rate of 18% and a Merit Rate of 5%.

AP

Argus Partners

GST Rate Rationalization - Part 4: Impact For B2C Sector, Dealing In Pre-packaged Products, Along With Checklist And Implementation Guide

LS

Lakshmikumaran & Sridharan

GST Rate Rationalization - Part 1: Provisions In India Relevant For GST Rate Rationalization – GST Act, Legal Metrology, Drugs And Cosmetics, SOGA And Other Allied Laws

LS

Lakshmikumaran & Sridharan

GST Rate Rationalization - Part 5: Impact For B2C Sector, Dealing In Non-packaged Products, Along With Checklist And Implementation Guide

LS

Lakshmikumaran & Sridharan

GST Rate Rationalization - Part 3: Actions Taken By Anti-profiteering Authority In The Past, Issues Considered And Decided By Delhi High Court

LS

Lakshmikumaran & Sridharan

GST Rate Rationalization - Part 6: Impact For B2C Services, B2B, B2G (Business To Govt.) Sector, Along With Checklist And Implementation Guide

LS

Lakshmikumaran & Sridharan

GST Rate Rationalization - Part 2: How Anti-profiteering Provision In India Compares With Provisions Internationally

LS

Lakshmikumaran & Sridharan

The Unwaivable Threshold: Doctrine Of Financial Hardship In Indian Tax Appeals

HA

HSA Advocates

Upcoming GST Reforms Will Ensure Open, Transparent Economy: FM Sitharaman Ahead Of GST Council Meet

NP

Nexdigm Private Limited

Renewal Of Provisional Attachment Orders Beyond Statutory Period Held Ultra Vires: Supreme Court Affirms One-Year Limitation Under Section 83 Of The CGST Act

AC

Aurtus Consulting LLP

India Trade And Tax Scan

KC

Kochhar & Co.

The Unwaivable Threshold: Doctrine Of Financial Hardship In Indian Tax Appeals

In the recent landmark ruling by the Supreme Court of India in Altafhusen Mayuddin Khatri v. Union of India, the Apex Court was confronted with a plea by a taxpayer facing a confirmed demand of over ₹400 crores who sought exemption from the mandatory pre-deposit of ₹10 crores under the Central Excise Act, 1944, citing acute financial distress

HA

HSA Advocates

Upcoming GST Reforms Will Ensure Open, Transparent Economy: FM Sitharaman Ahead Of GST Council Meet

The GST Council is expected to deliberate on India's next-generation GST reforms, including rationalisation of tax rates, simplification of compliance, and structural corrections, ahead of an October rollout.

NP

Nexdigm Private Limited

Renewal Of Provisional Attachment Orders Beyond Statutory Period Held Ultra Vires: Supreme Court Affirms One-Year Limitation Under Section 83 Of The CGST Act

The appellant challenged these renewed attachments before the Gujarat High Court, contending that Section 83(2) clearly restricts the life of an attachment to one year, with no provision for renewal, re-issuance, or extension...

AC

Aurtus Consulting LLP

India Trade And Tax Scan

The Act also introduces clear provisions on loss, damage, and recovery procedures, including strict notice periods and a one-year limitation for claims, while recognising the growing role of digital documentation and electronic bills of lading...

KC

Kochhar & Co.

The Tax Edifice Reimagined: GST Rate Rationalisation And India's Structural Turn

White And Brief Advocates And Solicitors

Supreme Court Up Held The Validity Of The CGST Summons, And Section 6(2)(b) Is Inapplicable To Parallel Investigations.

The Petitioner who is in the business of providing security services and is registered under GST in Delhi, was issued a show cause notice on 18.11.2024 by the Delhi GST...

AC

Aurtus Consulting LLP

Customs And GST Alert - August 2025

The Hon'ble Prime Minister, in his Independence Day speech, announced the Government's intention to introduce significant GST reforms focusing on three key pillars...

VA

Vaish Associates Advocates

GST Proceedings Cannot Be Initiated Against An Entity That Has Ceased To Exist After Amalgamation

Widia India Tooling Private Limited had been amalgamated with the petitioner, i.e. M/s. Kennametal India Ltd, pursuant to an approved Scheme of Amalgamationandconsequentlyceasedtoexistasaseparatelegalentity.

AC

Aurtus Consulting LLP

Navigating Seamless Inter-State ITC Transfers Under GST: Judicial Guidance

The non-transferability of Input Tax Credit (‘ITC') amongst states has long been the point of debate between legal intent and technical feasibility.

LS

Lakshmikumaran & Sridharan

Taxing Non-Compete Payments In M&A: Capital Gains Or Business Income?

GA

Globeview Advisors LLP

AKP Corporate & Compliance Digest August 11, 2025

India Employment

AP

AK & Partners

Customs And GST Alert - July 2025

VA

Vaish Associates Advocates

Time Limit For SCN And Adjudication Under Section 73 – Notifications Nos. 9 And 56/2023-CT Are Illegal

LS

Lakshmikumaran & Sridharan

Key Highlights GST Notifications And Clarification Circulars

NP

Nexdigm Private Limited

Transfer Of Credit In Case Of Merger / Amalgamation Is A Statutory Right And The Same Cannot Be Denied In Absence Of Technical Infrastructure

AC

Aurtus Consulting LLP

Navigating RoDTEP Compliances – Filing Of Annual RoDTEP Return

LS

Lakshmikumaran & Sridharan

The 'Value Addition' Conundrum In GST Budgetary Support Refunds

LS

Lakshmikumaran & Sridharan

Non-Submission Of FIRC Cannot Be The Sole Basis To Deny The Claim For Refund Of Unutilised ITC

AC

Aurtus Consulting LLP

Secondment Of Expats From Overseas Group Entities When Is Not Liable To GST

LS

Lakshmikumaran & Sridharan

Export Refund – Prospective Omission Of Rule 96(10) Of CGST Rules And Retro-active Applicability To Pending Proceedings

LS

Lakshmikumaran & Sridharan

Rewriting Compliance: What The 2025 Maharashtra GST Amendments Mean For Indian Businesses

LP

Legitpro Law

Tax Street – June 2025

NP

Nexdigm Private Limited

Regulatory 'Gotchas' In Cross-Border SaaS Billing Models

India Commercial

AA

Agama Law Associates

Customs And GST Alert - July 2025

VA

Vaish Associates Advocates

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Latest Videos

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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

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