Introduction

Indirect tax law, a cornerstone of fiscal policy, plays a pivotal role in shaping a nation’s economic landscape. With the advent of the Goods and Services Tax (GST) in India, the indirect tax regime has undergone a paradigm shift, ushering in a unified tax structure, promoting ease of doing business, and enhancing compliance mechanisms.

However, the dynamic nature of this domain continues to pose novel legal, procedural, and interpretative challenges.

This edited volume aims to bring together diverse perspectives on the evolving framework of indirect taxation, both from theoretical and practical standpoints.

It seeks to explore key issues such as GST jurisprudence, input tax credit mechanisms, anti-profiteering provisions, place of supply rules, compliance challenges, and the intersection of technology with tax administration.

Contributions analysing the comparative perspectives, international practices, and policy reforms are also welcome. The objective is to curate a comprehensive resource that not only informs but also provokes thought on the future trajectory of indirect taxation in India and beyond.

About Call for Chapters

We invite scholarly contributions for a forthcoming book on Indirect Tax Laws, encompassing Goods and Services Tax (GST), Customs Law, Excise and related topics.

This comprehensive volume will examine legislative frameworks, judicial interpretations, practical applications, and emerging trends in the field. Academicians, legal practitioners, tax professionals, and researchers are encouraged to submit proposals.

Eligibility

• Academicians
• Research Scholars
• Policy Makers
• Industry Experts
• Advocates
• CA, CS
• CFA
• CMA

Themes

• Foundation of Indirect Taxation:
  • The Role of CBIC in Administering and Evolving India’s Indirect Tax Regime
  • Principles, Policies and Contemporary Developments in Indirect Taxation
  • Hierarchical Structures of Revenue Authorities: Powers, Functions, and Decision-Making
  • Indirect Taxation in India: Structure, Types, and Regulatory Framework
• Evolution and Framework of GST in India:
  • Fiscal Federalism and GST: Balancing Central and State Interests
  • Levy and Collection of GST: Legislative and Procedural Aspects
  • Composition Levy Scheme
  • GST Registration and Compliance Mechanism: Legal Provisions and Challenges
• Input Tax Credit & Reverse Charge Mechanism:
  • Concept and Legal Framework of Input Tax Credit (ITC)
  • Reverse Charge Mechanism (RCM) under GST
  • ITC and RCM Audits, Disputes, and Anti-Evasion Measures
  • Accounting, Compliance, and Reporting for ITC & RCM
• Customs:
  • Classification of Goods & The Role of HSN in Trade Classification
  • Customs Duties: Types, Applicability, and Economic Impact
  • The Customs Tariff Act: Structure and Interpretation
  • Refund and Duty Drawback: Procedures and Challenges in Claiming Benefits
  • Settlement of Customs Disputes: Adjudication, Appeals and Alternative Mechanism
• Excise, Stamp, Entertainment Tax: Evolution, Compliance and GST Impact:
  • Excise Duty: Classification, Levy, and Exemption in Pre-GST Era
  • Legal Framework and Challenges in Excise Classification
  • Impact of GST on Excise Duty: Transitional Issues and Remaining Duties
  • Stamp Duty: Avoidance, Evasion, and Legal Remedies
  • Stamp Duty in Property and Financial Transactions
  • Entertainment Tax Before and After GST: Comparative Analysis
  • GST Impact on the Entertainment Sector

Submission Guidelines

• The extended abstract must be from 1500-1800 words and shall contain 4-5 keywords
• The manuscript must adhere to the following formatting style: Font Style – Times New Roman, Font size -Title of paper text size 14, headings, Sub-headings and main body text size 12, Footnotes-text size 10, Line spacing -1.5
• The manuscript must contain footnotes only and not endnotes
• Citation (Footnoting Style): OSCOLA 4th Edition
• The tables and figures should be placed within the text, not at the end. The table and figures must be numbered as Table 1, Figure 1, etc.
• Every contributor must attach a copy of the Plagiarism Report at the time of paper submission. A paper having more than a 10% similarity index shall not be accepted and shall be liable to be rejected. The authors maybe required to make appropriate changes in the paper before final acceptance. Additionally, the content must reflect 0% AI-generated text.
• Submissions containing AI-generated content will not be accepted
• Only original submissions will be accepted for publication. The manuscripts must not have been previously published or be submitted for publication elsewhere. A declaration regarding originality and such non-submission must be submitted at the time of the submission
• All manuscripts will be accepted for publication based on a blind review editorial process
• The submissions shall be in English language only. Co-authorship is limited to a maximum of two authors. Submissions shall be lucid, contemporarily relevant, and well researched
• The chapter must be sent only through email provided and must include a cover letter containing the author’s name/s, Institutional designation (if applicable), email address, and contact number of the author/s
• The submission of the Abstract and the paper is to be made on the email: [email protected]

Editors

• Mr. Anurag Yadav, Intelligence Officer, Directorate of Revenue Intelligence
• Dr. Aradhya Singh, Assistant Professor, School of Law, UPES

Important Dates

• 15th May 2025: Extended Abstract Submission
• 25th May 2025: Acceptance/ Rejection of the Extended Abstract
• 30th June 2025: Revision (Post-Plagiarism and Editorial Review)
• August, 2025: Tentative date of Online Publication

Contact Information

For any queries, please contact at [email protected].

Note: [Edited on May 8, 9.48 pm]: The post mentioned May 5th as the last date to submit the abstract. After the organisers’ requests, we have now changed it to May 15th.