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Member Articles


India Tax Update - GST July 2022

Pursuant to the 47th Goods and Services Tax Council meeting held on June 28 and June 29, 2022, significant amendments and clarifications have been issued by the Central Board of Indirect Taxes and Customs, India. Kochha ...

NFTs Explained – Ownership, Licenses, and the Law

Author: LYNN LAZARO NFTs have been around since 2015 on the Ethereum blockchain and have significantly grown over the years especially in the digital art industry. However, not all NFTs are art related. Some NFTs are al ...

Indian Union Budget 2022: Key Highlights of the Direct & Indirect Proposals

With the economy riding on the twin waves of rapid economic growth and increased tax collections, the Union Budget for 2022-23 was presented by the Hon’ble Finance Minister on February 1, 2022. A wide gamut of policy ...

Half-hearted Refunds for Inverted Duty Structure Supplies

Authors: Reena Khair & Shreya Dahiya Even after four years of the introduction of Goods and Service Tax, there is a lack of clarity on many substantive and procedural issues. One such issue is the absence of comple ...

Major Overhaul in the India Customs Exemption Notifications

Author: Reena Khair, Senior Partner & Head Indirect Tax The Finance Minister of India in the 2021-22 Union Budget had announced that the Government proposes to review 400 exemption notifications. The exemption on ...

Patent Waiver for Covid-19 Vaccines – Necessary or Reckless?

Author - Lynn Lazaro, Partner The world is in an upheaval now with the pandemic raging for over a year. The discussions and decisions that probably would never have been made a few years ago are being made today in the ...

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