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.

Conversion Of OPC Into Private Limited Company: Legal Process Explained

Scaling a business often calls for a stronger legal structure. The conversion of OPC into private limited company is a common step for founders who begin as a single owner and later need co-founders, investors...

India Commercial

MH

Mansukhlal Hiralal & Co.

Taxation Framework For LLPs In India

Understanding the Taxation of LLP in India is essential for entrepreneurs and professionals choosing a limited liability partnership as their business structure.

MH

Mansukhlal Hiralal & Co.

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

LS

Lakshmikumaran & Sridharan

GST – Discount Schemes And Credit Notes Changes By Budget 2026

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

IT Rules 2026 Deepfake Regulation: Three Hour Takedowns And AI Labelling Obligations

India Technology

LP

Legitpro Law

The Post India–EU FTA Era: A Strategic Inflection Point For European Companies In India

Worldwide Commercial

IMC Group

F&M - Dispute Resolution & ADR - Highlights 2025

India Litigation

Fox & Mandal

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

India International

LS

Lakshmikumaran & Sridharan

India's Digital Personal Data Protection Act And The DPDP Rules, 2025: Phased Commencement, Core Obligations And A Board-Ready Compliance Strategy

DV

Dolce Vita Advisors

Aurtus - India Union Budget 2026 – Snapshot & Key Highlights

Comprehensive review of the FEMA (Non-debt Instruments) Rules, 2019 proposed...

AC

Aurtus Consulting LLP

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

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

India Union Budget 2026

Extending the GIFT City/IFSC tax holiday to 20 years is a standout, with post-holiday period tax rate at a concessional 15%, which is clearly a long-horizon commitment that should accelerate banking...

AC

Aurtus Consulting LLP

Yearly Rewind: Tax 2025

The year 2025 ushered in significant strides across the Indian legal regime, with landmark judgements on Direct and Indirect tax issues paired with major regulatory changes to simplify compliance and support ease of doing business including under Indian foreign exchange management laws.

A

Acuity Law

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

India International

MC

MAHESHWARI & CO. Advocates & Legal Consultants

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

The Union Budget 2026 has introduced significant changes with wide-ranging implications. Our experts at Lakshmikumaran & Sridharan Attorneys have analysed these announcements in detail.

LS

Lakshmikumaran & Sridharan

Union Budget 2026: Indirect Tax Analysis

In this budget update we have highlighted the key changes made to the indirect tax regime inthe Union Budget presented by the Hon'ble Finance Minister on February 1, 2026.

AP

Argus Partners

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

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

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

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Latest Videos

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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

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