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Division bench of Sikkim HC sets aside the order of single judge bench and holds refund of unutilized ITC is not available on closure of business
This Tax Alert summarizes the recent ruling of the division bench of Sikkim High Court (HC) regarding refund of unutilized input tax credit (ITC) on closure of business, under the Central Goods and Services Tax Act, 2017 (CGST Act).
10 Sept 2025Indirect TaxTax Alerts
Reforms to catalyze investment and adoption of renewable energy
This Tax Alert summarizes the recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
06 Sept 2025Indirect TaxTax Alerts
Navigating GST changes in the real estate and construction ecosystem
This Tax Alert summarizes the recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
05 Sept 2025Indirect TaxTax Alerts
GST exemption for individual insurance policyholders and zero rating of Intermediary services for service exporters
This Tax Alert summarizes the recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
05 Sept 2025Indirect TaxTax Alerts
GST Council announces major rate rationalization and trade facilitation measures
This Tax Alert summarizes the recent press release issued by the Ministry of Finance on various recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
04 Sept 2025Indirect TaxTax Alerts
GST reduction on medicines and medical devices for affordable healthcare
This Tax Alert summarizes the recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
04 Sept 2025Indirect TaxTax Alerts
Comprehensive GST relief across the automotive spectrum
This Tax Alert summarizes the recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
04 Sept 2025Indirect TaxTax Alerts
GST reduction on FMCG products to ease consumer burden and boost business
This Tax Alert summarizes the recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
04 Sept 2025Indirect TaxTax Alerts
Simplified taxes across industries to stimulate growth in the Logistics sector
This Tax Alert summarizes the recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
04 Sept 2025Indirect TaxTax Alerts
GST Council recommends export status for Intermediary services
This Tax Alert summarizes the recommendations made by the Goods and Services Tax (GST) Council in its 56th meeting held on 3 September 2025.
04 Sept 2025Indirect TaxTax Alerts
Mumbai Tribunal rules separate notification to be mandatory for implementing MLI provisions
This Tax Alert summarizes the recent Mumbai Tribunal decision in a batch of appeals (Taxpayer). The key issues before the Tribunal was whether India-Ireland tax treaty benefits could be denied by invoking the Principal Purpose Test (PPT) as implemented by Multilateral Instrument (MLI) and whether the presence of aircraft in India constitute a Permanent Establishment (PE) of the Taxpayer in India, who was engaged in the business of leasing of aircrafts.
28 Aug 2025Direct TaxTax Alerts
Presidential Assent Granted to Revised Income Tax (No. 2) Bill 2025 and The Taxation Laws (Amendment) Bill 2025
This update is for the Presidential assent being granted to Revised Income Tax (No. 2) Bill 2025 and The Taxation Laws (Amendment) Bill 2025.
22 Aug 2025Direct TaxIndia
FPI Trends, Financial Services Newsletter – Round up of first half of 2025
We are pleased to share FPI Trends, Financial Services Newsletter – Round up of first half of 2025.
19 Aug 2025Financial ServicesTax Alerts