Corporate Law Group

Taxation in India is classified into two - Direct Tax and Indirect Tax. Administratively both areas fall under the Department of Revenue of the Ministry of Finance. The Central Board of Direct Taxes (‘CBDT’), is a part of the Department of Revenue and provides essential inputs for policy and planning of direct taxes in India.

On the other hand, the Central Board of Excise and Customs (‘CBEC’), which is also a part of the Department of Revenue, deals with policy formulation concerning levy and collection of indirect taxes like Customs and Central Excise duties, prevention of smuggling and administration of matters relating to Customs, Central Excise and Narcotics. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise Commissionerates and the Central Revenue Control Laboratory.

CLG has a well established Taxation practice especially in Customs and Excise. Our team of experienced professionals include specialists who have served the Government of India in responsible positions in this area. Our Tax practice covers the following services:-

Due Diligence on legislative changes and courts rulings/decisions for meticulous tax planning strategy and legal assistance.
Representing clients before Govt. Taxation Authorities, Judicial and Quasi Judicial bodies like High Courts, the Supreme Court of India, CEGAT and other Tribunals.
Consultancy Services on double taxation avoidance agreements, Offshore Tax Issues, Value Added Taxation (VAT), Customs procedures, import and export levies, rates of duties, exemptions, valuation planning, classification, clearance of imports, warehousing, duty entitlements etc.
Tax Planning strategy for availing permissible exemptions and concessions on specific areas of business
Assistance in making representations to relevant authorities such as the Director General of Foreign Trade, Department of Revenue, Central Board of Excise and Customs and other appropriate authorities for obtaining concessions and relief
Services on a wide range of issues relating to Value Added Tax on cross-border transactions, VAT planning and advice in relation to sales structures vis-à-vis supply of goods or services
Representing Clients before departmental authorities, Appellate Authorities, Tribunals and courts in customs and excise matters
Professional Assistance in commercial transactions and agreements relating to inter-state and intra-state sales to minimize tax incidence.
Substantial experience on a range of issues relating to Excise duty implications, including CENVAT