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.

Navigating RoDTEP Compliances – Filing Of Annual RoDTEP Return

Remission of Duties and Taxes on Export Product (‘RoDTEP') is a scheme under Chapter 4 of the Foreign Trade Policy, 2023 (‘FTP 2023') which provides refund of unrefunded taxes...

LS

Lakshmikumaran & Sridharan

The 'Value Addition' Conundrum In GST Budgetary Support Refunds

Under the erstwhile indirect tax regime in India, there were several area-based exemption schemes aimed at promoting industrial growth and economic development...

LS

Lakshmikumaran & Sridharan

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

The Petitioner is engaged in the business of providing services with regard to international and domestic transportation of customer's goods, clearance, warehousing and allied services to its group entities outside India.

AC

Aurtus Consulting LLP

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

The Karnataka High Court has on 15 July 2025 allowed the writ petition against the demand of IGST in the case involving secondment of expats by the assessee from the overseas group entities.

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

The Role Of Show Cause Notice In Adjudication Proceedings

SO

S&A Law Offices

Key Highlights Of GST Notifications And Clarification Circulars June 2025

NP

Nexdigm Private Limited

Business Closure And Unutilized ITC – Is It A Rightful Refund?

LS

Lakshmikumaran & Sridharan

What You Don't Realise When Converting An LLP To Private Limited Before A Strategic Sale

India Commercial

AA

Agama Law Associates

Refund Of IGST On Exports – Rule 96(10) Stands Omitted Prospectively But Is Not Applicable To Pending Proceedings

LS

Lakshmikumaran & Sridharan

How To Check Indian Patent Application Status?

V

Vakilsearch

Eway Bill Limit 2025: State-Wise List & Thresholds

V

Vakilsearch

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

V

Vakilsearch

GST On Gold: 18, 22, 24 Carat Jewellery Rates & Ornaments

V

Vakilsearch

NSDL: Circular On Off-Market Transfer Of Private Limited Company Shares

India Commercial

AP

Argus Partners

Hard-Locking GSTR-3B: A New Compliance Milestone And Its Pitfalls

Since its inception, the GST framework has envisaged a system-based matching mechanism, where self-assessed returns are pre-filled using data from other statutory filings made by taxpayers.

LS

Lakshmikumaran & Sridharan

Additional Information Required During UDIN Generation

On 20th June 2025, UDIN Directorate of ICAI announced that the information regarding Auditor's Opinion, henceforth, would be required to be filled in, while generating UDIN...

India Accounting

DC

Dewan P.N. Chopra & Co.

Taxing The In-between: GST Implications On Sale Of Partially Constructed Buildings

The Indian real estate sector has evolved into one of the most high-value and dynamic segments of the economy, which is driven by sustained urbanisation, strong investor interest and infrastructure growth.

India Real Estate

LS

Lakshmikumaran & Sridharan

Automotive Industry Insights–Summer 2025

Globally, 2024 marked a year of slow growth for the automotive industry, as volumes only grew 1.7% to 88.1 million units. 2025 is expected to be another year of sluggish growth...

KH

Kroll

SICPA India Private Limited And Another vs UOI And Others [WP(C) 54 Of 2023]

AC

Aurtus Consulting LLP

Messrs Addwrap Packaging Pvt. Ltd & Anr. vs UOI & Ors. [SCA No. 22519 Of 2019] – Gujarat High Court

AC

Aurtus Consulting LLP

India Proposes GST Cut On Crude Ethanol To Boost Flex-Fuel Adoption And Meet Blending Targets

KS

King, Stubb & Kasiva

Tax Street – May 2025

NP

Nexdigm Private Limited

Decoding Budget 2025 – Tax And Legal Insights

A

Acuity Law

Yearly Rewind 2024: Tax

A

Acuity Law

Tax Podcast - EP04: India's Supreme Court's Judgement On Ocean Freight

Nexdigm UAE

Transaction Expenses In M&A Deals

GA

Globeview Advisors LLP

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

GA

Globeview Advisors LLP

Recent Developments In India's Corporate & Commercial Laws - May 2025

India Commercial

Fox & Mandal

Tax Podcast - EP04: India's Supreme Court's Judgement On Ocean Freight

Under India GST Law, importer in India was required to discharge GST under reverse charge on deemed value of ocean freight services under any CIF (i.e. Cost, Insurance and Freight) contract of import.

Nexdigm UAE

Transaction Expenses In M&A Deals

Mergers and acquisitions (M&A) continue to be a key strategic tool for businesses across sectors — enabling growth, unlocking synergies, scaling operations and facilitating exit opportunities.

GA

Globeview Advisors LLP

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

In M&A transactions, it is common for buyers to include non-compete obligations restricting sellers from engaging in similar businesses for a defined period.

GA

Globeview Advisors LLP

Recent Developments In India's Corporate & Commercial Laws - May 2025

The May 2025 edition of Fox & Mandal's newsletter examines RBI's guidelines on digital lending; validity of retrospective environmental clearance for infrastructure projects; using input tax credit as GST appeal pre-deposit; Singapore's recognition of CIRP under the Model Law; co-investment vehicle in alternative investing; UGC's framework for recognising foreign qualifications; and other regulatory changes in India's corporate, capital markets, real estate, insolvency, and banking sectors.

India Commercial

Fox & Mandal

Supreme Court Allows Input Tax Credit As Pre-Deposit For GST Appeal

HA

HSA Advocates

The Clean Slate Doctrine And The Tax Quandary

The Clean Slate Doctrine is a key legal principle embedded in the Insolvency and Bankruptcy Code, 2016 ("IBC"), which plays a pivotal role in the corporate insolvency process in India.

MP

Majmudar & Partners

Doing Business In India - Expanding In The World's Most Promising Market

India is the Global Business Powerhouse in the making. With its unmatched scale, reforms, and demographic advantage, India is fast emerging as one of the most compelling business destinations globally.

India Government

SA

Solique Advisors

Key Highlights Of GST Notifications And Clarification Circulars April 2025

CBIC has issued Instruction No. 03/2025-GST superseding Instruction No. 03/2023-GST to streamline the processing of applications for GST registration filed in FORM GST REG-01.

NP

Nexdigm Private Limited

Export Refund Simplification: Prospective By Legislature; Retroactive By The Courts!!!

The amendments in Rule 89 and Rule 96 in relation to export refunds and their impact on pending proceedings...

LS

Lakshmikumaran & Sridharan

L

Legasis

Statutory Charges And Secured Creditors: Analyzing Priority Post-Section 26E SARFAESI

IL

IndiaLaw LLP

Future Of Hybrid Electric Vehicles In India

India Transport

EY

Ernst & Young

GST On Medicines In India: Tax Rates & HSN Codes

V

Vakilsearch

GST On Legal Services & Advocate Fees Explained

V

Vakilsearch

How To Add Or Update Bank Account In GST Portal?

V

Vakilsearch

Efficient Project Crashing Through Six Sigma Principles

NP

Nexdigm Private Limited

GST On Televisions: Check Latest TV Rates & HSN Codes

V

Vakilsearch

How To Generate E-Way Bill Under GST: Process Explained

V

Vakilsearch

GST On Gold: 18, 22, 24 Carat Jewellery Rates & Ornaments

V

Vakilsearch

GST On Flat Purchase In India 2025: Rates & Exemptions

V

Vakilsearch

GST Registration For Branches In Multiple States

V

Vakilsearch

GST Registration Fees By Business Type Explained

V

Vakilsearch

TCS On Sale Of Goods – Overview And FAQ's

AA

Ashwani & Associates

Eway Bill Limit 2025: State-Wise List & Thresholds

V

Vakilsearch

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VA

Vaish Associates Advocates

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