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The introduction of the Goods and Services Tax in India marked a paradigm shift in the country's indirect tax structure, aiming to create a unified and efficient taxation system. The 101st amendment established the constitutional framework for the GST by giving the Centre and the States simultaneous legislative authority, with the exception of interstate trade and commerce, where the Centre retained sole authority.

However, the implementation of GST has not been without challenges. One of...

Disputes in businesses are inevitable, notably on account of tax-related disputes. The 7 years long safari of Goods and Services Tax (GST) since its implementation has demonstrated that GST is no exception, as it has been riddled with interpretational challenges, absurdity of provisions, frequent amendments, etc.  Amidst of all this, the trade and industry has adopted diverse practices concerning the tax rates, exemptions and more, often due to differing interpretations of rate &...