Published works by Shivam Garg

Published works

• GST Implications on Leases in India

  India Tax Law · November 2, 2026

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• India–New Zealand FTA: The Fine Print Behind the Tariff Windfall

  India Tax Law · October 28, 2026

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• BRICS 2026: The Next Frontier Must Be Easier Market Access And Lower Tariffs

  India Tax Law · September 24, 2026

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• When a Promise Becomes Taxable: What the Torrent Power Judgment Really Means for Corporate Guarantees

  India Tax Law · September 1, 2026

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• FIG Paper No. 57 (VDA Series 11) India Digital Assets Round-Up: Recent Regulatory and Market Developments

  India Corporate Law · May 27, 2026

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• When Tax Chases Talent Across Borders: Huawei and the GST dilemma on secondments

  India Tax Law · March 5, 2026

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• Falling Tariffs & Expanding Horizons: India, US Strike a New Chord

  India Corporate Law · February 17, 2026

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• The Sacred Fortress of Privilege: Navigating the Scope of Client-Attorney Privilege

  India Tax Law · October 1, 2025

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• GST 2025: A Brave New Chapter in India’s Tax Reform

  India Tax Law · September 16, 2025

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• The Great Gamble: India’s Online Gaming Ban, the GST Battle, and What Lies Ahead

  India Tax Law · September 4, 2025

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• Treading a fine line: Extension is ultra-vires but valid?

  India Tax Law · July 29, 2025

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• Global Business, Local Tax: The Infosys GST Controversy and its Wider Implications

  India Tax Law · June 17, 2025

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• Time bound adjudication by revenue authorities: A distant dream or plausible reality?

  India Tax Law · June 5, 2025

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• From courtrooms to clicks: Rethinking why simple GST rectifications require Court intervention

  India Tax Law · April 14, 2025

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• Revolutionising Import Clearance: The 2025 Customs (On-Arrival Movement for Storage and Clearance at Authorised Importer Premises) Regulations, 2025

  India Tax Law · March 17, 2025

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• GST liability on the benefits arising out of land: The conundrum continues

  India Tax Law · February 13, 2025

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• Legal debate at tipping point over Notification extending GST deadline

  India Tax Law · January 29, 2025

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• Taxation landscape of Global Capability Centres (GCCs) in India

  India Tax Law · May 23, 2024

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• GST on canteen facilities and it’s applicability on non-permanent employees

  India Tax Law · March 11, 2024

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• Unfolding tax tools to invigorate resolution of companies under IBC

  India Tax Law · February 8, 2024

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• GST Council’s half century meeting & the inning ahead!

  India Tax Law · July 17, 2023

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• Refund of Unutilised ITC cannot be Denied to Supplier of Subcontracted Services

  India Tax Law · November 21, 2022

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• Karnataka High Court’s decision on GST levy provides a comfort to highway projects

  India Tax Law · August 9, 2022

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• SC Decision on Levy of GST on Ocean Freight May Act as Gamechanger

  India Tax Law · May 30, 2022

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• ONLINE GAMES- The battle of applicable GST rate and valuation continues

  India Tax Law · May 12, 2022

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