GST: A Critical Analysis of Implementation and Impact

The Goods and Services Tax (GST) stands as a landmark reform within India’s indirect tax structure. Implemented in 2017, GST aimed to unify the nation under a single tax regime, streamlining compliance and broadening the overall tax base.  This article offers a Read More

Piercing the Corporate Veil in the Age of Global Supply Chains: A Case for Harmonization

This article examines the doctrine of piercing the corporate veil in India within the complex landscape of global supply chains. It argues that the current legal framework in India does not sufficiently address the challenges posed by the multinational nature of corporate Read More

Emerging Challenges, Evolving Solutions: Adapting Taxation Laws to the Service-Driven Economy

The Indian economy is undergoing a fast transformation in India, as it rapidly moves from goods-based to service-based model, with the service sector now accounting for over 54% of GDP and employing over 25% of the workforce. This transition, which was taking Read More

Legal Services provided by an Individual Advocate or a Firm of Advocates not Taxable Services

What is ‘Service Tax’? What services are subject to Service Tax? Are legal services provided by an individual advocate or a firm of advocates taxable services? Case – Adv. Pooja Patil vs Deputy Commissioner, CGST and CX Division VI and Ors. (W.P. Read More