Input Tax Credit

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.

Subhasish Pamegam

Dec 24, 20237 min read

Demystifying CGST Rule 96(10): Legal Challenges and Implications for Exporters

The author, in the present article, attempts to identify the shortcomings and lacunae in Rule 96(10) of the CGST.

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.