India GST lawyer

India’s Goods and Services Tax (GST), introduced on July 1, 2017, consolidated multiple indirect taxes into a single comprehensive framework. For US companies and individuals with business operations, supply chains, or digital service offerings that touch India, understanding GST obligations is a threshold cross-border compliance concern. The tax operates under a dual-structure model administered by the GST Council, with rates and rules that differ by category of supply. Law Offices of SRIS, P.C., a US law firm practicing since 1997, collaborates with India-admitted Of Counsel on India GST matters, while the firm’s US-admitted attorneys handle any US-law dimensions of cross-border tax and business structuring questions.

Understanding India’s Goods and Services Tax Framework

India GST is a destination-based value-added tax that applies to the supply of goods and services throughout India, replacing a patchwork of central excise, service tax, state VAT, and other levies that previously created cascading tax burdens. The GST Council, a constitutional body chaired by the Union Finance Minister with representation from all states, determines tax rates, exemptions, and procedural rules.

For a US business, the most immediate GST questions typically arise in three contexts: supplying goods or services to Indian customers, receiving services from Indian vendors, and structuring a physical or digital presence in India that may trigger registration requirements. The tax applies at each stage of the supply chain with input tax credit mechanisms that allow businesses to offset GST paid on inputs against GST collected on outputs. Cross-border transactions are generally treated as inter-state supplies subject to Integrated GST (IGST), which is levied by the central government on imports and on inter-state supplies of goods and services. The place-of-supply rules determine whether a transaction is intra-state or inter-state, and those rules differ materially for goods versus services.

How Cross-Border GST Matters Are Handled

Where a matter involves both India GST law and US tax or business law, the US-admitted attorneys at Law Offices of SRIS, P.C. handle the US-law side, and the firm’s India-admitted Of Counsel handles the India GST-law side. This jurisdictional division reflects the licensing boundaries of each attorney: Mr. Sris is admitted in Virginia, Maryland, the District of Columbia, New Jersey, and New York, and is not admitted to practice India law. The firm’s India Of Counsel is enrolled with the State Bar Council of Madhya Pradesh and is not admitted in any US state bar.

Common cross-border GST scenarios include a US company determining whether its digital services to Indian customers create a GST registration obligation, a US parent company structuring inter-company transactions with an Indian subsidiary for GST efficiency, or a US individual acquiring goods from an Indian supplier and needing to understand the IGST component of the transaction. In each case, the India-law analysis—registration thresholds, place-of-supply classification, input tax credit availability, and compliance filing requirements—is performed by the India-admitted Of Counsel. The US-admitted attorneys address any US tax treaty considerations, US reporting obligations, and business-structuring questions under US law. The two sides collaborate as needed while maintaining strict jurisdictional separation consistent with each attorney’s licensure.

About the Attorneys

Mr. Sris, Owner and Founder of Law Offices of SRIS, P.C., practicing since 1997, is admitted to practice law in Virginia, Maryland, the District of Columbia, New Jersey, and New York. He serves as the responsible US attorney for the firm’s cross-border practice and handles US-law aspects of international business and tax matters.

For India GST and other India-law matters, the firm works with Sowmya R, Of Counsel, enrolled with the State Bar Council of Madhya Pradesh (Enrollment No. MP2285/2014), not admitted in any US state bar. Her practice with Law Offices of SRIS, P.C. is limited to matters of India law in collaboration with the firm’s US-admitted attorneys. All US-law aspects of a cross-border matter are handled by Mr. Sris and the firm’s US-admitted attorneys. The firm’s US principal location is in Virginia, by appointment only. The firm holds no location in India.

Frequently Asked Questions

What is India’s Goods and Services Tax and how does it work?

India GST is a comprehensive indirect tax levied on the supply of goods and services, effective July 1, 2017, that subsumed multiple central and state taxes into a unified framework. It operates on a dual-structure model: Central GST (CGST) and State GST (SGST) are levied simultaneously on intra-state supplies, while Integrated GST (IGST) is levied on inter-state supplies and imports. The tax is collected at each stage of the supply chain, with businesses permitted to claim input tax credit for GST paid on their purchases, so that the ultimate burden falls on the final consumer. The GST Council, comprising the Union Finance Minister and state representatives, sets the rate structure and administers the regime.

How does India GST affect a US company doing business in India?

A US company that supplies goods or services to Indian customers, maintains a physical or digital presence in India, or imports goods into India may have GST registration, collection, and filing obligations under Indian law. The specific obligations depend on the nature of the supply, the place-of-supply classification, and whether the company crosses the registration threshold established by the GST rules. Digital services—including software, cloud services, and online platforms—are subject to particular place-of-supply rules that can create registration requirements even for companies with no physical presence in India. The India-admitted Of Counsel at the firm analyzes these obligations under current Indian law, while the US-admitted attorneys address any corresponding US tax and structuring considerations.

Do I need an India-admitted lawyer for GST compliance matters?

Yes—India GST compliance, registration, classification disputes, and litigation before Indian tax authorities require an attorney or authorized representative admitted to practice in India. A US-admitted attorney cannot render legal advice on the substance of India GST law, represent a client before Indian tax authorities, or file GST returns in India. The appropriate structure for a US client with India GST exposure is to engage India-admitted counsel for the India-law work, with US-admitted counsel handling any US-law dimensions of the matter. Law Offices of SRIS, P.C. facilitates this through its collaboration with India-admitted Of Counsel, who handle the India GST-law analysis while the firm’s US-admitted attorneys address US tax and business-law questions.

What is the difference between CGST, SGST, and IGST?

CGST (Central GST) and SGST (State GST) are levied together on intra-state supplies—transactions where the supplier and the place of supply are in the same Indian state—while IGST (Integrated GST) is levied by the central government on inter-state supplies and imports. On an intra-state supply, the total GST rate is split equally between CGST and SGST. On an inter-state supply or an import, IGST is charged at the applicable composite rate. The IGST mechanism is designed so that the importing state receives its share through a settlement process, avoiding the need for the supplier to register in every state. For a US business, correctly classifying a transaction as intra-state or inter-state under the place-of-supply rules is essential to determining which tax applies and where compliance obligations arise.

How are cross-border digital services treated under India GST?

Cross-border digital services supplied by a foreign company to Indian recipients are generally treated as inter-state supplies subject to IGST, and the foreign supplier may be required to register under the GST regime if it meets the applicable threshold. The place-of-supply rules for services default to the location of the service recipient when the recipient is a registered business in India. For services to unregistered individuals, the place of supply is the location of the recipient if the supplier has that information. This means a US software company, cloud provider, or digital platform with Indian customers may have GST obligations even without a physical presence in India. The specific registration and compliance requirements depend on the nature of the service, the customer category, and the current GST rules as administered by the GST Council.

What should a US business know about GST registration in India?

A US business that makes taxable supplies in India and crosses the registration threshold set by the GST rules must obtain GST registration and comply with periodic return-filing and payment obligations. Registration is state-specific; a business operating in multiple Indian states may need separate registrations in each state. Non-resident taxable persons—foreign businesses with no fixed establishment in India that occasionally make supplies—may register under a simplified non-resident scheme. The registration process requires documentation including the business’s certificate of incorporation, proof of the place of business, and authorized signatory details. Because the registration threshold, documentation requirements, and compliance calendar are set by Indian law and subject to change by the GST Council, the India-admitted Of Counsel at the firm provides the India-law analysis for these obligations.