Worldwide: Sales Taxes: VAT, GST

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.
Article
GST Impact On Highway BOT Toll Concessions: An Overview Of Rajasthan HC’s Ruling
A Division Bench of the Rajasthan High Court has ruled that Build-Operate-Transfer concessionaires must pay GST on works contract services rendered to NHAI, treating toll collection rights as taxable consideration. This landmark judgment fundamentally reshapes the tax landscape for highway PPP projects, potentially affecting project bankability, investor appetite, and the cost mechanics for developers participating in India's infrastructure development bids.
India Tax
DL
DSK Legal
Article
Navigating GSTAT Appeals: Procedure, Pitfalls, And Practical Insights
For several years following the introduction of GST, taxpayers faced considerable challenges due to the absence of an operational appellate tribunal, often compelling them to approach High Courts through writ petitions for relief. With the establishment and operationalisation of GSTAT benches, taxpayers now have access to a specialised forum designed to adjudicate GST disputes efficiently through a technology-driven and largely digital process.
India Tax
KS
King, Stubb & Kasiva
Article
Mandatory Pre-Deposit For Appeals In Indirect Tax Laws: A Barrier To Justice?
Mandatory pre-deposit requirements in Indian indirect tax laws have evolved from discretionary safeguards to rigid statutory mandates, creating significant barriers to appellate justice. This analysis examines how the 2014 amendments transformed the appellate framework, the practical challenges faced by taxpayers in accessing remedies, and the ongoing judicial efforts to balance revenue protection with meaningful access to justice.
India Tax
MA
Metalegal Advocates
Article
Licenses Required For Sole Proprietorships In India: Complete Legal Guide
Starting a business as a sole proprietor in India requires navigating various regulatory obligations and obtaining specific licenses based on your business type, location, and scale. While the structure itself is simple, understanding which registrations are mandatory—from GST and shop establishment licenses to sector-specific approvals—is crucial for legal operations and avoiding penalties.
India Commercial
MH
Mansukhlal Hiralal & Co.
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