We use cookies to customise content for your subscription and for analytics.
If you continue to browse the International Law Office website, we will assume you are happy to receive all of our cookies. For further information please read our Cookie Policy.

Newsletter Search - International Law Office

International Law Office

Newsletter Search

ILO publishes a series of legal Newsletters which provide expert legal commentary in the form of concise, regular news updates. The Newsletters are written in collaboration with over 500 of the world's leading experts and cover more than 100 jurisdictions.

Newsletter search

Jump to


Corporate Tax

Although, under the indirect tax regime, various central and state levies are triggered by distinct taxes, under the new goods and services tax (GST) regime, these taxes will likely be subsumed into a single tax trigger – supply. Closely linked to the taxable event of supply are the rules governing the place of supply, which will determine not only whether a given transaction is subject to GST, but also which state can lay claim to state GST.

The 122nd Constitution Amendment Bill 2014 was introduced in order to facilitate the introduction of goods and services tax (GST), stop the cascading effect of taxes and create a common national market for goods and services. The introduction of GST will be a game changer for the industry and it is expected to remedy various inefficiencies and defects in the current indirect tax regime.

Contact us

For more information, please contact:

Tom Gillett, Manager 
International Law Office 
New Hibernia House 
Winchester Walk 
London Bridge 
London, SE1 9AG 
United Kingdom

Tel: +44 20 7234 0606
Fax: +44 20 7234 0808
Email: tgillett@internationallawoffice.com