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International Trade and WTO All Industries

Trade remedies – Examining the growing trend of non-imposition by the Ministry of Finance

India’s trade-remedy regime is seeing a marked shift. Affirmative recommendations by the DGTR are increasingly not resulting in duty notifications by the Ministry of Finance. While DGTR findings historically led almost invariably to anti-dumping or countervailing duties, recent data, particularly for late 2025 to mid-2026, shows a sharp rise in non-imposition of duty despite findings of dumping, injury and causal link. The article examines the legal basis for Finance Ministry’s discretion, the lack of publicly articulated reasons in several cases, and the resulting uncertainty for the domestic industry. It argues for greater transparency, institutional clarity and a predictable framework to preserve confidence in India’s trade-remedy system.

Pareesha Gupta+119 Aug 2026

Direct Tax All Industries+1

How is India building a compliance carbon market without a supporting tax architecture

India legislated the Indian carbon market through the Energy Conservation (Amendment) Act, 2022 and re-legislated its entire Income-Tax Code in 2025 but forgot to connect the two. If India wants CCC prices to drive decarbonization and the carbon market to be successful, the tax cost of a tonne of carbon cannot itself be a matter of litigation.

S. Vasudevan+117 Aug 2026

GST & Indirect Tax Litigation All Industries

Signing is not always issuance: Examining the limitation requirement under GST

The article discusses the limitation requirement under GST, wherein Sections 73 and 74 of the CGST Act 2017 prescribe the time limits within which the adjudicating authority is required to pass the order.

Kunal Kapoor+117 Aug 2026

Global Capability Centers All Industries+1

GCCs in India: Tax Questions MNCs Should Not Overlook

The article discusses the tax-related issues concerning Permanent Establishment (PE) and transfer pricing for Global Capability Centers (GCCs) in India that multinational corporations (MNCs) should be aware of.

Harshit Khurana13 Aug 2026

BIS All Industries

Transition Facilitation (Quality Control) Order, 2026: A new route to BIS compliance

To provide some flexibility to manufacturers and develop strong manufacturing ecosystems in India at the same time, the Department for Promotion of Industry and Internal Trade (‘DPIIT’) issued the Transition Facilitation (Quality Control) Order 2026 (‘Transition QCO’) on 25 June 2025.

Ankur Sharma+112 Aug 2026

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International Trade and WTO All Industries
Trade remedies – Examining the growing trend of non-imposition by the Ministry of Finance
India’s trade-remedy regime is seeing a marked shift. Affirmative recommendations by the DGTR are increasingly not resulting in duty notifications by the Ministry of Finance. While DGTR findings historically led almost invariably to anti-dumping or countervailing duties, recent data, particularly for late 2025 to mid-2026, shows a sharp rise in non-imposition of duty despite findings of dumping, injury and causal link. The article examines the legal basis for Finance Ministry’s discretion, the lack of publicly articulated reasons in several cases, and the resulting uncertainty for the domestic industry. It argues for greater transparency, institutional clarity and a predictable framework to preserve confidence in India’s trade-remedy system.
Pareesha Gupta+119 Aug 2026
Direct Tax All Industries+1
How is India building a compliance carbon market without a supporting tax architecture
India legislated the Indian carbon market through the Energy Conservation (Amendment) Act, 2022 and re-legislated its entire Income-Tax Code in 2025 but forgot to connect the two. If India wants CCC prices to drive decarbonization and the carbon market to be successful, the tax cost of a tonne of carbon cannot itself be a matter of litigation.
S. Vasudevan+117 Aug 2026
GST & Indirect Tax Litigation All Industries
Signing is not always issuance: Examining the limitation requirement under GST
The article discusses the limitation requirement under GST, wherein Sections 73 and 74 of the CGST Act 2017 prescribe the time limits within which the adjudicating authority is required to pass the order.
Kunal Kapoor+117 Aug 2026
Global Capability Centers All Industries+1
GCCs in India: Tax Questions MNCs Should Not Overlook
The article discusses the tax-related issues concerning Permanent Establishment (PE) and transfer pricing for Global Capability Centers (GCCs) in India that multinational corporations (MNCs) should be aware of.
Harshit Khurana13 Aug 2026
BIS All Industries
Transition Facilitation (Quality Control) Order, 2026: A new route to BIS compliance
To provide some flexibility to manufacturers and develop strong manufacturing ecosystems in India at the same time, the Department for Promotion of Industry and Internal Trade (‘DPIIT’) issued the Transition Facilitation (Quality Control) Order 2026 (‘Transition QCO’) on 25 June 2025.
Ankur Sharma+112 Aug 2026
General Corporate All Industries+1
Widening the gate of Indian Economy: Key changes under the Foreign Exchange Management (Non-Debt Instruments) (Third Amendment) Rules, 2026
The Ministry of Finance (Department of Economic Affairs) on 12 June 2026, notified the Foreign Exchange Management (Non-Debt Instruments) (Third Amendment) Rules, 2026 (‘Amendment Rules’), amending the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 (‘NDI Rules’). The Amendment Rules constitute the third amendment in the FEMA liberalisation cycle for the year 2026, following the first and second amendments, which respectively relaxed restrictions on investments from countries sharing a land border with India and liberalised foreign investment in the insurance sector opening the sector up till 100% under automatic route. The third amendment is yet another attempt to widen the gate for the Indian economy. For years, access to India's listed securities market was reserved specially for a defined class amongst which are foreign portfolio investors (FPIs) and non-resident Indians (NRIs) and overseas citizens of India (OCIs), this time the liberalisation is into the Indian capital markets.
Aman Gupta04 Aug 2026
Direct Tax All Industries
Cross-border secondments and the quest for the true employer
Secondment arrangement is the most debated topic from taxation standpoint. For years, Indian courts and tribunals have grappled with the tax implications of cross-border employee secondments, pivoting continuously on whether the reimbursement of salary costs represents a taxable technical service or a mere fiscal pass-through
Prachi Bhardwaj+217 Jul 2026
International Trade and WTO Metals
EU’s 2026 Steel TRQ Regulation: From temporary safeguards to permanent industrial policy?
The 2026 Steel import Regulation of the European Union (EU) (‘2026 Regulation’),[1] which came into force on 1 July 2026, is not simply a continuation of earlier Steel Safeguard measures[2] applicable since 2018, but it indicates a decisive shift in the EU’s approach to regulate its steel imports in the coming years. With lowering of tariff-rate quotas (TRQs), higher out-of-quota duties and proposal for stricter origin requirements, the 2026 Regulation goes beyond the WTO’s temporary safeguard regime to a more permanent industrial policy governing steel imports into the EU. In particular, the 2026 Regulation reduces the EU's tariff-free steel quota by ~47%, doubles the out-of-quota duty from 25% to 50%, and introduces a new ‘melt and pour’ traceability requirement.
10 Jul 2026
Commercial Litigation All Industries
Contractual claims for profit: Liability, causation and quantification
The article discusses how contracts can identify and appropriately provision for losses.
07 Jul 2026
Customs FMCG +2
CDSCO’s market interventions and the new compliance framework for pharma and cosmetic operations
This article discusses the key developments driving this shift and their practical implications for industry participants.
07 Jul 2026
GST & Indirect Tax Litigation All Industries
Jurisdiction of Principal Bench of GST Appellate Tribunal: Statutory framework and early judicial signals
Various State Benches of the Goods and Services Tax Appellate Tribunal (‘GSTAT’) have recently become operational, and questions relating to jurisdiction between the Principal Bench and the State Benches have begun to arise in practice. While Section 109 of the CGST Act specifies certain categories of cases to be dealt with exclusively by the Principal Bench, early orders of the Principal Bench indicate that jurisdictional issues are not always straightforward.
Shreyash Agrawal+101 Jul 2026
Intellectual Property All Industries
Understanding SHANTI Act, 2025 – Analysis for patent applicants
With the Sustainable Harnessing and Advancement of Nuclear Energy for Transforming India Act, 2025[1] (‘SHANTI Act’) having come into effect on 21 December 2025, India has, to some extent, opened the gates to patenting of innovation in the nuclear energy sector. The SHANTI Act repeals the Atomic Energy Act of 1962 (‘AEA’). This change in nuclear energy governance framework supports India’s long-term objective of achieving nuclear energy capacity of 100 gigawatt by 2047, which at present stands at 8.78 gigawatts[2].
Malathi Lakshmikumaran+126 Jun 2026

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