The Central Board of Indirect Taxes and Customs (“CBIC”) determined that the date of 1st April 2025 (Sunset clause) would be the last date on which no authority referred to in the CGST Act 2017 (“the Act”) would take up cases on anti-profiteering grounds. However, pending matters (initiated before April 2025) shall be looked into by the relevant authority, which is the Appellate Tribunal (“Tribunal”) constituted under Section 109 of the Act. The Council, in its meeting, cite

This paper critically examines India’s recent decision to abolish the Equalisation Levy (EL), a unilateral tax on digital services, and situates it within the evolving global discourse on cross-border digital taxation. Initially introduced in 2016 and later expanded in 2020 to cover e-commerce supplies, the very objective of the EL was to address the challenge of value creation without physical presence. Its recent abolition raises questions on the efficacy of the decision, c

The robust growth of India’s online gaming industry has triggered a wave of legal uncertainties and skepticism in recent times, especially in the realm of taxing statutes. The online gaming sector has seen unprecedented rise and attracted substantial domestic and international capital investments, driving tax Revenue Department, employment and expansion of ancillary industries. However, the sector remains to be ensnared in complex web of regulatory regimes in India, despite g