F&S Legal - Tax Law Insights

GST on Corporate Guarantees: A Growing Area of Tax Scrutiny for Businesses

Thu, 07 May 2026 00:00:00 GMT

Corporate guarantees between group companies are under increasing GST scrutiny. Multiple High Courts have stayed the CBIC circular on this issue, leaving fundamental questions unresolved: Is a guarantee even a taxable supply? How should it be valued? This article examines the open legal questions, valuation disputes, and practical compliance risks businesses face in this unsettled area of indirect tax law.

GST on Recovery of Electricity Charges: Reimbursement or 'Taxable Supply?

Fri, 20 Feb 2026 00:00:00 GMT

Detailed analysis of GST applicability on recovery of electricity charges by landlords from tenants and its compliance requirements.

Union Budget 2026: Indirect Tax Highlights

Sun, 01 Feb 2026 00:00:00 GMT

Comprehensive analysis of the Union Budget 2026 focusing on GST, Customs, and Excise law amendments and their impact on businesses.

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