When the Supplier’s Default is the Recipient’s Lose of GST ITC
The Hon’ble Gujarat High Court in Maruti Enterprise through its Authorised Partner Jigneshbhai Bharatbhai Tarpara v. Union of India [R/Special […]
Our Articles
India’s Online Gaming Revolution; A Complete Guide to the Promotion and Regulation of Online Gaming w.e.f. May 1, 2026
Overview India’s online gaming landscape changed forever on 22 August 2025, when the President of India gave assent to the
A New Era for Place of Supply of Intermediary Services – Exports vs. Imports of Services w.e.f March 30, 2026
[1] Background & Legal Framework A Decade of Litigation — Finally Resolved The concept of “intermediary” in Indian indirect tax
Transformative Financial and Tax Reforms Effective from April 1, 2026: A New Era of Simplified Compliance, Enhanced Transparency, and Digital Economic Governance in India
In a landmark step towards simplifying taxation, strengthening financial discipline, and modernising economic systems, the Government of India has introduced
Key Highlights of Proposed Changes under Income Tax Law in Union Budget 2026-27 for easy digest
Taxation Reforms are one of the key reforms to realize the vision of Viksit Bharat. In the words of the
Key Highlights of Proposed Changes under Customs and Excise in Union Budget 2026-27 for easy digest
The Finance Minister introduced the Finance Bill, 2026 in Lok Sabha today, 1st February 2026. Changes in Customs and Central
Key Highlights of Proposed Changes under GST in Union Budget 2026-27 for easy digest
The Finance Bill, 2026 has proposed changes in the CGST Act, 2017 & IGST Act, 2017 through Clauses 137 to
Leasing of Residential Premises as Hostels: Supreme Court Settles the GST Exemption Debate
I. Legislative and Jurisprudential Background The taxation of rental income from immovable property has undergone a marked evolution from the
GST 2.0 Next Generation Reform: Streamlined Notifications issued for GST Rates and Exemptions w.e.f. September 22, 2025
The Next Generation 2.0 GST Rate Reform, implemented through a series of notifications dated September 17, 2025, represents a comprehensive
Consolidation of Customs Notifications applicable w.e.f. November 01, 2025
On October 24, 2025, the Central Board of Indirect Taxes and Customs (CBIC) released Letter No. D.O. CBIC-190341/168/2025-TRU dated October
