GST | IRCCL

Rajnandan Gadhi, Joshua Joseph Jose

Sep 76 min read

Post-MADA v. SAIL: GST's Effect on Mineral Royalty

Authors argue that GST Council’s practice of treating royalty as consideration paid for ‘services’ as opposed to ‘goods’ is erroneous.

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.

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.

Tejawini Kaushal, Vidushi Maheshwari

Oct 4, 20237 min read

Reimagining Play: Pioneering Balance through a 28% GST Levy on Online Gaming

The imposition of taxation shows a well-rounded strategy that aligns with a broader stance on morality, public welfare and cultural ethos.

Shubham Singh

Aug 6, 20235 min read

Direct Stress on Indirect Taxes of the Online Gaming Industry

The article explores the ongoing conflict between judiciary and legislature in India regarding regulation and taxation of online gaming.

Darshil Sakhia

Feb 28, 20236 min read

Taxability of Cross-Border Secondment Arrangement: Unsettling the Settled

The author analyses the recent decision of SC and other court rulings on the taxability of cross-border secondment arrangements.

Rajat Gupta

Jul 22, 20184 min read

Examining the E-way Bill System Under the GST Regime

[Rajat Gupta is a tax lawyer who deals with matters pertaining to GST. He may be reached at gupta.rajat853@gmail.com.] The Indian...

Pranjal Agarwal

Jul 5, 20184 min read

Taxability of Pagadi under the GST Regime

[Pranjal Agarwal is a third-year student at National Law Institute University, Bhopal.] On May 2, 2018, the Ministry of Finance (India)...

Rajat Gupta

Jun 6, 20183 min read

GST on Freight and Allied Services in Works Contract: AAR Rules

[Rajat Gupta is a lawyer based in Haryana and deals with GST matters. He may be reached at gupta.rajat853@gmail.com.] On May 11, 2018,...