India’s aviation sector is at a defining moment as airlines like IndiGo aim of flying beyond domestic skies and venture into international markets. However, the current structure of ATF taxation imposes a disproportionate burden on airlines and restricts their ability to compete.

Better clarity is required from the government and the courts regarding the anti-profiteering system.

The retrospective amendment made by the Union is a massive blow to the Safari Retreats judgement, as it has essentially nullified it.

The broad legal reasoning adopted by the court may be invoked in future disputes, raising concerns regarding a roadmap for future regulation and taxation. Applying the aspect theory here may result in jurisdictional overreach and risk upsetting the delicate federal balance enshrined in the Constitution of India.

With attractive tax exemptions on EVs, the government has made remarkable strides in promoting EVs.

Authors argue that GST Council’s practice of treating royalty as consideration paid for ‘services’ as opposed to ‘goods’ is erroneous.

Implementing the suggested relief measures for foreign airlines would signify a commitment to fostering unprecedented growth.

This article critiques and analyzes the prohibition of ITC on CSR expenditure.

This piece aims to argue to the contrary by characterizing ITC as a statutory right granted to taxpayers by the CGST Act.

The GST imposition of INR 22,000 crore on a single company is more significant than the profit of the entire gaming industry combined.

The imposition of taxation shows a well-rounded strategy that aligns with a broader stance on morality, public welfare and cultural ethos.

The article explores the ongoing conflict between judiciary and legislature in India regarding regulation and taxation of online gaming.

The author analyses the recent decision of SC and other court rulings on the taxability of cross-border secondment arrangements.

[Rajat Gupta is a tax lawyer who deals with matters pertaining to GST. He may be reached at gupta.rajat853@gmail.com.] The Indian...

[Pranjal Agarwal is a third-year student at National Law Institute University, Bhopal.] On May 2, 2018, the Ministry of Finance (India)...

[Rajat Gupta is a lawyer based in Haryana and deals with GST matters. He may be reached at gupta.rajat853@gmail.com.] On May 11, 2018,...