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 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?

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

AKP Corporate & Compliance Digest August 11, 2025

The Government of Maharashtra, vide notification dated August 04, 2025, has released the details of minimum wages applicable to employees working in Shops and Commercial Establishments...

India Employment

AP

AK & Partners

Customs And GST Alert - July 2025

Madras High Court, while terming the notifications issued for extending timelines for issuance of demand orders for FY 2017-18 to FY 2019-20 as illegal, grants an even larger timeline to the GST department, by holding them to be eligible for availing benefit of the Supreme Court's orders on extension of limitation issued in view of the COVID-19 pandemic.

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

GST Rates On Gold: 18, 22, 24 Carat & Making Charges

V

Vakilsearch

12 Derivatives, Disclosures & Digital Consent: This Week's Regulatory Round-Up (June 21, 2025) (Podcast)

AP

AK & Partners

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

V

Vakilsearch

India's New Carbon Credit Trading Platform: MoEFCC's June 2025 Notification Explained

India Environment

SKV Law Offices

GST On Medicines: Rates, HSN Code, Impacts & Calculation

V

Vakilsearch

Regulatory 'Gotchas' In Cross-Border SaaS Billing Models

Software-as-a-Service (SaaS) companies in India that serve global clients often assume their billing models are "just tech contracts".

India Commercial

AA

Agama Law Associates

Customs And GST Alert - July 2025

Auto populated liability reported in Table 3.1 of the GSTR-3B return based on the values derived from GSTR-1/ GSTR-1A/ IFF shall be non-editable.

VA

Vaish Associates Advocates

The Role Of Show Cause Notice In Adjudication Proceedings

In any adjudication including under GST proceedings, a Show Cause Notice ("the Notice") plays a fundamental role as it is the first step in initiating proceedings.

SO

S&A Law Offices

Key Highlights Of GST Notifications And Clarification Circulars June 2025

The Central Board of Indirect Taxes and Customs (CBIC) has issued a circular related to Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers...

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

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

LS

Lakshmikumaran & Sridharan

Additional Information Required During UDIN Generation

India Accounting

DC

Dewan P.N. Chopra & Co.

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

India Real Estate

LS

Lakshmikumaran & Sridharan

Automotive Industry Insights–Summer 2025

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

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]

Refund of unutilised Input Tax Credit (ITC) is allowed in cash on account of the closure of Business.

AC

Aurtus Consulting LLP

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

Omission of Rule 66(10) of the CGST Rules renders all pending proceedings, cases, and petitions pertaining to the said rule stand abated, and petitioners are entitled to claim refunds of IGST paid on export of goods.

AC

Aurtus Consulting LLP

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

India is the world's third-largest energy consumer, and thus it's important to understand how ethanol is redefining the energy sector and playing a significant role in shaping the industrial landscape today.

KS

King, Stubb & Kasiva

Tax Street – May 2025

NP

Nexdigm Private Limited

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

In a landmark ruling on indirect taxation, the Supreme Court has clarified that the mandatory 10% pre-deposit required for filing an appeal under Section 107(6) of the Central Goods and Services Tax Act...

HA

HSA Advocates

To Report Or Not To Report, That Is The Branch Office Question

When one thinks of the applicability of the Transfer Pricing (‘TP') provisions of the Income-tax Act, 1961 (‘Act'), the first thing that comes to mind is a situation where an Indian company...

LS

Lakshmikumaran & Sridharan

Taxing Online Games In India: A Legal And Fiscal Crossroads

India's online gaming sphere faces unprecedented legal and fiscal scrutiny currently. At the core of the continuous struggle is a Rs. 21,000 crore Goods and Services Tax demand...

MC

MAHESHWARI & CO. Advocates & Legal Consultants

GST Liability On The Benefits Arising Out Of Land

KA

Kings & Alliance LLP

GST Appellate Tribunal (GSTAT) Rules - A Quick Overview

KC

Khaitan & Co LLP

The Clean Slate Doctrine And The Tax Quandary

MP

Majmudar & Partners

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

India Government

SA

Solique Advisors

Key Highlights Of GST Notifications And Clarification Circulars April 2025

NP

Nexdigm Private Limited

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

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

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#TaxMantra | AAR To BAR - A Quantum Change

VA

Vaish Associates Advocates

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