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.

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

Discounts serve as a powerful strategic tool to stimulate sales, attract new customers and strengthen a brand's competitive edge in price-sensitive market.

LS

Lakshmikumaran & Sridharan

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

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

India Labour Law Reforms 2026: Key Developments And Compliance Updates

India Employment

AL

Anhad Law

Year In Review: 10 Indian Competition Law Judgments That Mattered

India Anti-trust

SA

Shardul Amarchand Mangaldas & Co

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

India International

LS

Lakshmikumaran & Sridharan

F&M - Dispute Resolution & ADR - Highlights 2025

India Litigation

Fox & Mandal

The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty

HA

HSA Advocates

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.

ThePetitioner, Alstom Transport India Limited (‘ATIL'), came into existence pursuant to an order dated August 10, 2023, passed by the National Company Law Tribunal...

AC

Aurtus Consulting LLP

HSA Analyses Of Union Budget 2026–27 | Infrastructure, Energy And Strategic Sectors

The Union Budget 2026–27 follows an execution-led, capital-intensive growth model, consistent with the Economic Survey 2025–26...

HA

HSA Advocates

Aurtus Flash Alert - Hon'ble Gujarat High Court Ruling On Denial Of Refund Of Unutilised ITC Upon Amalgamation

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

Union Budget 2026: Key Reforms In GST, Infrastructure, Manufacturing & Textiles

LS

Lakshmikumaran & Sridharan

Union Budget 2026: Indirect Tax Analysis

AP

Argus Partners

Budget Reactions - Lakshmikumaran And Sridharan Attorneys - Taxation

LS

Lakshmikumaran & Sridharan

Union Budget 2026 - Indirect Tax Proposals

KC

Khaitan & Co LLP

RPV Legal's Primer On Union Budget 2026–27

RL

RPV Legal

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

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

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

The Central Electricity Regulatory Commission ("CERC"), in the matter of ‘Abolition of GST Compensation Cess and increase in the GST rate on procurement of coal from 5% to 18%.', through its suo moto order dated 29.12.2025.

Sagus Legal

Pre-Budget Expectations

A key challenge that has emerged post GST 2.0, is the distinction between ‘composite supply' and ‘mixed supply' and their tax treatment, due to widening of the GST rate gap to 13%.

LS

Lakshmikumaran & Sridharan

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

GIFT City stands as India's boldest experiment in financial globalization, reimagining Gujarat's IFSC as a Singapore-style hub free from mainland tax drags and repatriation hurdles.

KS

King, Stubb & Kasiva

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

This playbook offers a practical framework for mid-sized global groups entering India, covering capital structuring, treaty outcomes, PE defence, cross-border payments, GST treatment, and TP governance.

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

Key Highlights Of GST Notification And Clarification Circulars In December 2025

The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification seeking to notify supplies under section 15(5) of CGST Act for valuation based on Retail Sale Price (RSP) on 31 December 2025.

NP

Nexdigm Private Limited

The Jurisdictional Tussle Between GST And Customs Authorities

Jurisdictional issues stemming from the intersection of Customs Act (‘CA') and Integrated Goods and Services Tax Act, 2017 (‘IGST Act') are galore.

LS

Lakshmikumaran & Sridharan

Doctrine Of Mutuality – The Never-Ending Saga

The controversy surrounding the taxability of transactions between clubs or associations and their members is long-standing. It has engaged courts for over half a century and remains ongoing.

AC

Aurtus Consulting LLP

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

The two-year limitation period prescribed by law for refund claim of tax wrongly paid is merely directory in nature and not mandatory; legitimate refund claim cannot be denied on the ground of limitation.

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

Key Highlights Of GST Notification And Clarification Circulars In November 2025

NP

Nexdigm Private Limited

Comprehensive Indirect Tax Overhaul Passed As GST Compensation Cess Nears Expiry

LP

Legitpro Law

Parliament Passes Comprehensive Reform Ahead Of GST Compensation Cess Phaseout

White And Brief Advocates And Solicitors

Availing GST Credit Using TR-6 Challan: Navigating The Uncertainty

LS

Lakshmikumaran & Sridharan

Government Relaxes LMPC Compliance After GST Rate Revisions

SR

S.S. Rana & Co. Advocates

GST Rate Revisions 2025 And Their Impact On LMPC Declarations

SR

S.S. Rana & Co. Advocates

Tax Street – October 2025

NP

Nexdigm Private Limited

GST (Fourth Amendment) Rules, 2025: New Registration Framework And Compliance Architecture

LP

Legitpro Law

Drone Economy Takes Flight: GST Reforms And India's Push For A Global Drone Hub

KS

King, Stubb & Kasiva

GST Reforms Boost MSMEs: Driving Growth, Jobs, And Self Reliance

KS

King, Stubb & Kasiva

A Guide On The Goods And Services Tax Appellate Tribunal

J

JSA

Customs (Voluntary Revision Of Entries Post Clearance) Regulations, 2025

AC

Aurtus Consulting LLP

GST On JDAs: Supreme Court Reopens The Writ Jurisdiction Issue

SA

Shardul Amarchand Mangaldas & Co

See more

Latest Videos

See more

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