Indirect Tax Services every indirect tax obligation, expertly managed.
Comprehensive indirect tax services in Mumbai and across India — GST advisory, customs duty classification, import-export duty planning, SEZ and EOU advisory, anti-dumping duty, legacy service tax and central excise matters, pre-GST transition issues, and FEMA compliance by ICAI-registered Chartered Accountants.
Indirect taxes in India encompass Goods and Services Tax (GST), Customs Duty, and residual legacy taxes — Service Tax, Central Excise Duty, and Value Added Tax — which continue to generate assessment, litigation, and refund matters under the respective pre-GST statutes. For businesses engaged in international trade, customs duty adds another dimension of compliance: correct classification under the Customs Tariff Act, valuation under the Customs Valuation Rules, import duty exemptions and concessions under notifications, and export compliance under the Foreign Trade Policy.
The customs duty regime touches every import-export business — from HS code classification determining the basic customs duty rate, to the applicability of anti-dumping duty, countervailing duty, and safeguard duty on notified products. Special Economic Zone (SEZ) units and Export Oriented Units (EOUs) enjoy duty exemptions subject to specific conditions including net foreign exchange obligations and annual performance reporting. Getting customs classification wrong or failing to avail applicable exemption notifications means overpaying duty — often significantly.
Our indirect tax practice spans the full spectrum — GST advisory and compliance, customs duty classification and duty planning, import clearance support, SEZ and EOU compliance, drawback and MEIS/RoDTEP incentive claims, legacy service tax assessments and appeals, central excise legacy matters, VAT legacy assessments for pre-GST periods, and FEMA compliance for inward and outward remittances. Our Chartered Accountants and indirect tax specialists bring cross-disciplinary expertise to every engagement.
Our Indirect Tax Services
GST Advisory & Compliance
End-to-end GST compliance — registration, return filing, ITC management, notices, audit, and advisory across all industries.
Customs Duty Classification
HS code classification for import and export goods to determine the correct basic customs duty rate and applicable exemptions.
Import Duty Planning
Assessment of available duty exemptions, concessions, and end-use notifications to reduce import duty costs legally.
SEZ & EOU Advisory
Compliance advisory for Special Economic Zone units and Export Oriented Units on duty-free import conditions and performance obligations.
Anti-Dumping & Safeguard Duty
Assessment of anti-dumping duty, countervailing duty, and safeguard duty applicability on notified imported goods.
Customs Audit Support
Support during post-clearance customs audits including documentation review, duty reconciliation, and officer liaison.
Legacy Service Tax & Excise
Handling of legacy service tax and central excise assessments, show cause notices, appeals, and refund claims for pre-GST periods.
FEMA & Remittance Compliance
FEMA compliance for inward and outward remittances, import and export documentation, and RBI filing obligations.
Our Indirect Tax Workflow
Issue Identification
Understand the specific indirect tax question — GST, customs, or legacy — and the business context.
Statute & Tariff Research
Review applicable Act, tariff heading, notification, and circular to determine the correct tax treatment.
Written Advisory
Deliver a documented opinion with legal basis, duty calculation, risk assessment, and recommended approach.
Implementation Support
Support implementation through correct invoice structuring, customs filing, or return adjustment.
Representation
Represent before customs officers, GST authorities, or legacy tax appellate forums where required.
Benefits of Expert Indirect Tax Advisory
Frequently Asked Questions
Indirect taxes in India include GST (on supply of goods and services domestically), Customs Duty (on import and export of goods), and legacy taxes — Service Tax, Central Excise Duty, and VAT — which are still relevant for pre-GST periods under assessment or appeal.
Customs duty is levied on goods imported into India under the Customs Act, 1962. It includes Basic Customs Duty (BCD), IGST on imports, Social Welfare Surcharge, and where applicable, anti-dumping and safeguard duties. The rate depends on the HS classification of the goods.
A Special Economic Zone (SEZ) is a designated area with special economic laws. Supplies to SEZ units are zero-rated under GST (treated as exports). Imports into SEZ are duty-free subject to conditions including net foreign exchange positive obligation.
Pre-GST service tax, central excise, and VAT matters continue under the respective legacy statutes. Assessments, show cause notices, appeals, and refund claims are handled under those statutes with limitation periods that can extend several years post-GST implementation.
FEMA (Foreign Exchange Management Act) compliance covers inward remittances for export proceeds within the prescribed period (generally 9 months for goods), outward remittances under the Liberalised Remittance Scheme (LRS), and filings with authorised banks and the RBI for specified transactions.
Need Indirect Tax Expertise?
From GST to customs duty to legacy tax resolution, our team covers the full spectrum of indirect taxes affecting your business in India.
Talk to Our Indirect Tax Team or call +91 9819 000 511