The Single Bench of the Madras High Court has held that the function of the GST Council is not to determine the classification of goods under the provisions...

In Part 3 of this article, we shall be discussing the actions taken by the anti-profiteering authority (NAA) in the past and various issues dealt with in the Hon'ble Delhi High Court order.

The display of maximum retail price ("MRP") on pre-packaged commodity is governed by the Legal Metrology Act, 2009 ("LM Act") and the Legal Metrology (Packaged Commodities) Rules, 2011 ("LM Rules") made thereunder.

The effectiveness of Tax Collection at Source (TCS) under Section 52 of the CGST Act, 2017 is called into question due to a critical legislative gap. While e-commerce operators are obligated to collect tax from suppliers using their platforms, the statute provides no express recovery mechanism in case of default. This analysis examines whether the absence of such provisions renders Section 52 unenforceable, and explores the legal implications when operators fail to collect and remit the mandated amounts.

The Supreme Court's ruling in Sanand Properties v. JCIT fundamentally redefines the boundaries between reassessment and revision, establishing that disclosure of documents alone is insufficient—tax authorities...

Since the onset of COVID-19, remote working arrangements have expanded rapidly, leading to widespread acceptance of work-from-home models.

In a significant move to bolster consumer safety and enhance the quality of electrical appliances in India, the Department for Promotion of Industry and Internal Trade (‘DPIIT') has issued the ‘Safety of Household, Commercial and Similar Electrical Appliances (Quality Control) Order, 2025' (‘QCO'), on 19 May 2025.

While institutional investors, global Private Equity (‘PE') giants, and Venture Capital (‘VC') funds continue to capture most of the direct investment market, over the past few years...

The Finance Budget ushers in a new fiscal reality every year. This year, the Union Budget 2025 represents an effort of the Government to promote domestic manufacturing...

The Reserve Bank of India (‘RBI') on 28 May 2024, launched the PRAVAAH (Platform for Regulatory Application, VAlidation, and AutHorization) portal (‘PRAVAAH portal') alongside the Retail Direct Mobile App...

Rules of Origin are integral to Free Trade Agreements (‘FTAs') as far as trade in goods is concerned.

ndia's Digital Personal Data Protection Act, 2023 (‘DPDP Act’) is now fully operational - the DPDP Rules, 2025 were notified on 13 November 2025 and the substantive obligations become fully enforceable on 13 May 2027.

In the previous issue of LKS BIS Amicus, we threw light upon various aspects of the Product Certification Scheme, i.e. Scheme-I of the Bureau of Indian Standards (BIS).

The Union Budget 2026 marks a decisive policy shift for the aviation and aerospace sector by placing manufacturing, MRO (maintenance, repair and overhaul), and supply-chain localization at the centre of growth strategy.

At the time of writing this article, representatives of 164 Members of the World Trade Organization (‘WTO') have gathered for the 13th Ministerial Conference (‘MC 13') in Abu Dhabi...

China's state-driven economic model and its extensive use of subsidies have raised concerns about its compliance with World Trade Organization (‘WTO')...

Recently, the High Court of Delhi delivered a ruling marking significant victory for international investors. The High Court reversed the findings of the Authority of Advance Ruling ('AAR') in the case of Tiger Global.

India's global capability centres have evolved from cost-cutting operations into strategic hubs for technology, research, and analytics. Foreign investors establishing GCCs must navigate a complex intersection of company law, foreign exchange regulations, tax compliance, labour requirements, intellectual property protection, and data privacy obligations. Understanding how these legal frameworks interact is essential for building sustainable operations and avoiding costly regulatory missteps.

The Ministry of Corporate Affairs (‘MCA'), vide Notification dated 4 September 2025, has notified the Companies (Compromises, Arrangements and Amalgamations) Amendment Rules, 2025 (‘Amendment')...

M&A transactions in India's hospital sector whether structured as acquisitions, platform consolidations, joint ventures or minority investments, operate within a legal and regulatory framework that differs materially from conventional corporate transactions.