Centre for Business Laws & Taxation
Rajiv Gandhi National University of Law, Punjab

~by Ujjwal Gupta, Dr. Ram Manohar Lohiya National Law University. Khushi Jain, Dr. Ram Manohar Lohiya National Law University INTRODUCTION India’s gaming industry ranks as the 5th largest globally, and the market size is projected to reach USD 5.02 billion by 2026. When a player deposits ₹100, the platform charges a very small fee (for example, ₹10), and the remaining ₹90 is allocated to the prize money. But taxes are imposed on the full entry amount (₹100), which results in

~ by Skand K. Nath, National Law University, Delhi; and Tamraparni Prakhya, National Law University, Delhi Introduction The GST Council recently reduced the tax rate applicable to domestic Aircraft Maintenance Repair Overhaul [“MRO”] services from 18% to 5% for facilitating India’s role as a global MRO hub. On the contrary, the Indian Finance Act, 2023, doubled the rate of Fees for Technical Services [“FTS”] tax from 10% to 20%, imposing a heavy tax burden on offshore MRO ser

~ by Ms. Shriya Maini, an Advocate-on-Record at the Supreme Court of India, practising at her father’s chambers (Advocate Rajive Maini). She is a designated Professor of Practice at Lloyd Law College, Noida. A gold medalist from Gujarat National Law University and BCL (Oxford) graduate, she specialises in commercial litigation, regularly appearing in complex cross - border matters before the Supreme Court of India and High Courts. She has been assisted by two interns at her c