CGST Act | IRCCL

Parv Jain

Jul 216 min read

GST Complexities for Foreign Airlines in India: Resolving the Regulatory Challenges

Implementing the suggested relief measures for foreign airlines would signify a commitment to fostering unprecedented growth.

Ayush Katyayana

Jun 207 min read

Disallowance of Input Tax Credit on CSR Expenditure: An Unnecessary Dampener for Companies

This article critiques and analyzes the prohibition of ITC on CSR expenditure.

Tejaswini Kaushal, Vrinda Gaur

Mar 146 min read

Anti-Profiteering under the Tax Regime: Does it Safeguard the Interest of MSMEs?

It becomes imperative to align the tax regime regulating MSMEs to promote more sustainable and profitable growth.

Ishika Garg

Nov 3, 20236 min read

ITC: A Missing Case of Interpretation and Precedents

This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.

Shashwat Sharma

Oct 18, 20236 min read

Unraveling the Actionable Claim Conundrum: CGST Act v/s Judicial Wisdom in Games of Skill and Chance

The GST imposition of INR 22,000 crore on a single company is more significant than the profit of the entire gaming industry combined.