Author: Ashwarya Sharma, Advocate, Co-Founder & Legal Head, RB Law CorpDate: 30/04/2026 Introduction: When Labels Collide with Legal Reality One of the recurring themes under GST litigation is the tendency to determine taxability based on nomenclature rather than the true nature of a transaction. This issue becomes particularly significant in…
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ISD vs Cross Charge: Karnataka HC Settles the Pre-Amendment Controversy
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 02/03/2026 Introduction: When Procedure Is Mistaken for Prohibition The architecture of GST rests upon the promise of seamless credit. Yet, in practice, few issues have generated as much controversy as the mechanism for distribution of common input service credit between distinct registrations…
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Land Development, Agency and the Elusive ‘Service’: SC Draws the Final Line
Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 11/02/2026 1. Introduction Classification disputes under indirect tax laws frequently revolve around a central question: when does a commercial arrangement involving immovable property cross the threshold into a taxable service? In Commissioner of Service Tax v. M/s Elegant Developers (2025-TIOL-83-SC-ST), the Hon’ble Supreme Court…
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Revised GST Framework for Restaurant Services in Specified Premises: Key Changes Effective from April 1, 2025
The government has revised GST rules for restaurant & catering services in hotels, effective April 1, 2025, via Notification No. 05/2025-CT (Rate). Key points: ? ‘Specified Premises’ Re-defined:Now based on actual transaction value (Rs. 7,500+ per day per unit), not ‘declared tariff’. ? Who Qualifies: ? Tax Impact: ? Opt-In/Opt-Out…