India: Sales Taxes: VAT, GST

India's Global Capability Centre (GCC) story has changed a great deal in recent years. What began as a way to move routine back-office and support work to India has grown into something far more strategic. GCCs today work on artificial intelligence, cybersecurity, engineering, product development, research and development, finance and analytics and increasingly sit at the heart of their parent companies' global operations.

In Aerocom Cushions Private Limited v. Assistant Commissioner (Anti-Evasion), CGST & CX, Nagpur-1, the Nagpur Bench of the Bombay High Court quashed a Show Cause Notice demanding Goods and Services Tax (“GST”) on the assignment of leasehold rights in an industrial plot allotted by the Maharashtra Industrial Development Corporation (“MIDC”). The Court held that such an assignment constitutes a transfer of benefits arising out of immovable property and does not amount to a “supply of service” under the Central Goods and Services Tax Act, 2017 (“CGST Act”).

India's new DGFT e-commerce export framework mandates that foreign-backed marketplaces establish dedicated Indian subsidiaries while local suppliers act as GST-compliant...

The Calcutta High Court recently examined whether a GST adjudication order signed on the last permissible date but communicated to the assessee one day later should be considered time-barred. The court's interpretation of 'issuance' versus 'communication' under Sections 73 and 169 of the CGST Act raises important questions about limitation compliance and procedural transparency in GST litigation.

Rule 96(10) of the CGST Rules, 2017 restricted the refund of IGST paid on exports where the exporter had received supplies or imported inputs by availing specified concessional or dutyfree benefits under the relevant GST notifications.

One of the first questions businesses face while establishing a Global Capability Center (GCC) in India is whether an SEZ or a Non-SEZ location is the better fit.

В Индии «Электронные услуги» определяются как «Электронная торговля» (или, как правило, именуются «E-Commerce»)...

In India, the ‘Electronic Services’ have been defined as ‘Electronic Commerce’ (or, generally called as ‘E Commerce’) under the Central Goods...

The Petitioner was a registered taxable person under the GST regime, whose GST registration was cancelled vide Order-in-Original dated 27.01.2023. Upon such cancellation, the Petitioner initially decided to discontinue its business and, accordingly, did not prefer an appeal against the said order within the prescribed statutory period under Section 107 of the CGST Act.