The Classic Partners LLP

GST Consultancy Services

End-to-end GST advisory and consultancy for Indian businesses — from classification and rate opinions to ITC structuring, place-of-supply analysis, transaction structuring, advance rulings under Section 97, and ongoing retainership. Our Chartered Accountants combine deep GST domain knowledge with practical business insight to keep you fully compliant and tax-efficient.

Talk to a GST Consultant

What is GST Consultancy?

GST consultancy is the advisory layer that sits above day-to-day compliance — answering the harder questions that determine how much GST your business pays, how robust your ITC chain is, and how confidently you can defend your positions during scrutiny, audit, or litigation. It covers everything from a one-time opinion on the classification of a product to a full-year retainership covering returns, refunds, notices, and litigation.

At The Classic Partners, our GST consultancy is delivered by experienced Chartered Accountants who have handled the full GST cycle — from registration and return filing through audits, refunds, and appeals. That end-to-end perspective lets us anticipate downstream issues and design GST positions that hold up under departmental scrutiny.

Areas We Cover

Classification & rate opinions — HSN / SAC determination, ruling-backed positions on disputed categories.
Valuation — related-party pricing, discounts, free supplies, warranty values, and barter transactions.
Input Tax Credit — eligibility under Section 16(2)(aa), Section 17(5) blocked credits, Rule 36(4), and ITC reversal under Rule 42 / 43.
Place of supply — Section 12 and 13 of IGST Act for goods and services, including OIDAR and online platforms.
Reverse Charge Mechanism (RCM) — imports, GTA, legal services, director services, and notified categories.
Transaction structuring — M&A, slump sale, business transfer, joint ventures, and cross-border arrangements.
Refunds — exports, inverted duty, SEZ supplies, and deemed exports. See Refund of Goods.
E-commerce & OIDAR — TCS, supply through ECO, place of supply, and compliance for foreign service providers. See OIDAR.

Our GST Consultancy Offerings

Advisory Opinions

Written, reasoned opinions on specific GST questions — rate, classification, ITC, place of supply.

GST Retainership

Monthly retainership covering returns, advisory, notice handling, and ongoing query support.

GST Health Checks

Annual or quarterly diagnostic review of GST positions, ITC, RCM, and reconciliations.

Transaction Advisory

Pre-deal GST advice on M&A, slump sale, business transfer, JVs, and cross-border arrangements.

Advance Rulings (AAR)

Drafting and representation in advance ruling applications under Section 97 and appeals to AAAR.

Training & Workshops

In-house training for finance and procurement teams on GST changes, ITC discipline, and audit readiness.

Advance Ruling under Section 97

Available on specified questions — classification, applicability of notification, time / value of supply, ITC eligibility, registration requirement, taxability of supply, and whether an activity is a supply under the Act.
Application in Form GST ARA-01 before the Authority for Advance Ruling (AAR) of the relevant State.
Ruling binding on the applicant and the jurisdictional officer (and only in respect of that applicant).
Appeal to the Appellate Authority for Advance Ruling (AAAR) under Section 100 within 30 days from communication of the ruling.
Useful where the position is genuinely doubtful and certainty is preferable to litigation.

Sectors We Advise

Manufacturing, FMCG, pharmaceuticals, and chemicals.
IT, software, SaaS, BPO, and KPO.
E-commerce platforms, marketplaces, and aggregators.
Banking, financial services, and insurance.
Real estate, construction, and infrastructure.
Education, healthcare, hospitality, and entertainment.
Logistics, GTA, and freight forwarders.

Why Choose The Classic Partners

Senior CA-led advisory with practical, business-friendly recommendations.
End-to-end GST coverage — registration, returns, refunds, audits, notices, and appeals.
Documentation-first approach — opinions are backed by reconciliations, case-law, and circular references.
Continuity from advisory to appellate stages with the same team.

Frequently Asked Questions

What does a GST consultant actually do?

A GST consultant advises on the application of GST law to your specific business — classification, rate, ITC eligibility, place of supply, valuation, refunds, and structuring of transactions — and represents you before the GST authorities for notices, audits, refunds, and appeals where required.

How is GST consultancy different from GST return filing?

Return filing is the routine compliance of reporting outward supplies and ITC every month or quarter. GST consultancy answers the harder positional questions that feed into those returns — for example, whether an item attracts 5% or 12%, whether ITC is eligible, or how to structure a cross-border transaction.

What is a GST retainership and when should I sign up?

A GST retainership is a monthly engagement where the consultant covers return filing, ongoing advisory, notice replies, and reconciliation support for a fixed fee. It is particularly suited for medium and large businesses where day-to-day questions arise frequently and depth of access matters more than transactional billing.

When should I consider an advance ruling?

An advance ruling is useful where a position is genuinely doubtful — e.g. classification of a new product, eligibility of ITC on a specific category, or applicability of an exemption — and certainty is preferable to running the risk of subsequent demand and litigation. Note that the ruling binds only the applicant and the jurisdictional officer.

Do I need a GST consultant for M&A or business restructuring?

Yes. GST impact varies sharply across structures — slump sale (exempt), itemised sale (taxable), demerger (specific GST treatment), and amalgamation. ITC transfer, registration transitions, and stock movement all need pre-deal planning to avoid leakage and disputes.

Is a written opinion binding on the GST department?

A consultant's written opinion is professional advice, not a binding legal pronouncement. For positions that need departmental certainty, the right route is an advance ruling under Section 97. A reasoned written opinion, however, demonstrates bona-fide belief and substantially reduces penalty exposure under Section 73(5) / 74(5) in case of subsequent dispute.

Get the Right GST Advice, Before You Need It

Talk to our CA-led consultancy team for advisory, retainership, and transaction support.