Indirect Tax Advisory

Overview

India's indirect tax landscape, transformed by the GST regime under the CGST Act 2017, IGST Act 2017, and state GST legislations, continues to evolve through council notifications, circulars, and tribunal decisions that alter compliance obligations and ITC availability with little advance notice. For manufacturers and trading companies with complex supply chains, multi-state operations, or significant import activity, indirect tax exposure is material and perpetually in motion. Corpus Juris Legal advises Delhi NCR manufacturers, distributors, and importers on the full spectrum of indirect tax matters. Our GST practice covers registration advisory, HSN classification opinions, input tax credit structuring, job work and SEZ transactions, e-invoicing and e-way bill compliance, and GST audit management. Our customs practice advises on tariff classification under the Customs Tariff Act 1975, customs valuation disputes, advance rulings before Customs Authority of Advance Rulings, duty drawback claims, and import-export facilitation. For manufacturing clients, we conduct periodic ITC reconciliation exercises — matching GSTR-2A/2B discrepancies, identifying credit at risk of reversal under Rule 42/43, and managing TRAN-1 legacy credit positions. We also advise on the transition between excise duty legacy positions and current GST compliance where demands from the pre-GST era continue to generate litigation. State-specific levies — stamp duties, electricity duties, and entry taxes where still applicable — are also within our advisory scope.

Key Service Components

• ◆GST registration advisory for multi-state operations and SEZ units
• ◆HSN/SAC classification opinions to support correct rate application
• ◆Input tax credit eligibility, structuring, and reconciliation
• ◆GST audit management — departmental audit, scrutiny, and investigation response
• ◆Customs tariff classification and valuation advisory
• ◆Advance ruling applications before Customs Authority of Advance Rulings
• ◆Duty drawback, MEIS/RoDTEP, and export incentive advisory
• ◆Legacy excise and service tax demand management
• ◆E-invoicing, e-way bill, and GST return compliance
• ◆Anti-dumping duty and safeguard duty impact analysis

Our Approach

We conduct a GST health check before formalising any advisory engagement — identifying classification mismatches, ITC reversals that have not been made, and pending annual return reconciliation gaps. Advisory follows an assessment of actual exposure, not theoretical compliance gaps.

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