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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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...
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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)...
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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,...
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