The Classic Partners LLP

Indirect Tax Services

End-to-end indirect tax advisory, compliance, and litigation services across GST, Customs, legacy VAT and Excise, and State-level levies like Professional Tax. Our Chartered Accountants help businesses register, comply, claim refunds, defend audits, and litigate at every forum — from the proper officer to the Supreme Court.

Talk to Our Indirect Tax Team

India's Indirect Tax Landscape

Indirect taxes in India today are anchored by the Goods and Services Tax — a destination-based, multi-stage value-added tax that subsumed Central Excise, Service Tax, and most State-level levies from July 2017. Alongside GST, Customs Duty continues to apply on imports and exports, and certain products outside GST — petroleum products, alcohol for human consumption, and tobacco in some States — remain governed by the legacy Central Excise and State VAT regimes.

Beyond these central indirect taxes, State Governments continue to levy Professional Tax on incomes, trades, and employments under Article 276 of the Constitution; Stamp Duty on instruments; and entertainment tax / luxury tax in residual forms. The combined indirect-tax footprint of a typical business therefore extends well beyond GST, and demands a coordinated advisory and compliance approach.

What Our Indirect Tax Practice Covers

GST — registration, returns, refunds, audits, notices, adjudication, and appeals up to the Supreme Court.
Customs Duty — classification, valuation, FTA / preferential origin, SVB referrals, advance authorisations, EPCG, and SEZ supplies.
Foreign Trade Policy — RoDTEP, duty drawback, EOU schemes, AA, EPCG, and DGFT representations.
Legacy Central Excise & Service Tax — pre-GST disputes, SCNs, appellate proceedings, and settlement applications.
VAT & CST — legacy disputes, refunds, and on-going compliance for petroleum, alcohol, and tobacco where applicable. See VAT Registration.
Professional Tax — registration, return filing, and representation across States. See Professional Tax Registration.
State Levies — Stamp Duty advisory and entertainment / luxury tax disputes where still applicable.

Our Indirect Tax Service Lines

Advisory & Opinions

Written opinions on classification, valuation, ITC, place of supply, and structuring of cross-border transactions.

Compliance & Retainership

Monthly / quarterly compliance across GST, Customs, and PT under one engagement. See GST Consultancy.

Refunds & Incentives

GST refund of exports and inverted duty, RoDTEP, drawback, and customs refunds.

Audits & Health Checks

Departmental audit defence and voluntary GST Health Check diagnostics.

Notices & Adjudication

Reply to SCNs, personal hearings, and adjudication proceedings under GST, Customs, and legacy regimes.

Litigation & Appeals

Appeals before Commissioner (A), GSTAT, CESTAT, High Courts, and Supreme Court coordinated with senior counsel.

Why Indirect Tax Needs a Specialist

Indirect taxes are transaction-driven — a single misclassification ripples across thousands of invoices.
Statutes change rapidly through notifications, circulars, and CBIC clarifications.
The same supply may attract different rates / treatment under GST vs Customs vs FTP — coordination is essential.
Refund and incentive opportunities are time-bound and lapse silently if not identified early.
Departmental audits today rely heavily on data analytics — taxpayers need equally robust data and reconciliation infrastructure.
Litigation outcomes at the GSTAT and CESTAT levels increasingly turn on factual records built at the adjudication stage.

Industries We Serve

Manufacturing, FMCG, pharma, chemicals, automotive, and engineering.
IT, SaaS, software, BPO, and KPO.
Banking, financial services, NBFCs, and insurance.
E-commerce, marketplaces, aggregators, and OIDAR service providers.
Real estate, construction, EPC, and infrastructure.
Logistics, GTA, freight forwarders, and customs house agents.
Education, healthcare, hospitality, and entertainment.

Why Choose The Classic Partners

Full-spectrum indirect-tax coverage across GST, Customs, FTP, legacy excise / service tax, VAT, and Professional Tax.
CA-led integrated teams for reconciliation, advisory, and representation.
Litigation continuity — from SCN to GST appeals with the same team.
Multi-State capability for businesses with footprints across India.

Frequently Asked Questions

Does GST cover all indirect taxes in India?

No. GST is the dominant indirect tax but does not cover everything. Customs Duty continues on imports / exports; Central Excise and State VAT continue on petroleum products, alcohol for human consumption, and tobacco (in some States); and State-level levies like Professional Tax and Stamp Duty operate independently.

Do legacy indirect tax disputes still need to be handled?

Yes. Pre-GST disputes under Central Excise, Service Tax, and VAT continue to be litigated at CESTAT, High Courts, and the Supreme Court. Many of these disputes also affect transitional credit (TRAN-1 / TRAN-2) claims under GST.

Is Professional Tax really a tax separate from GST?

Yes. Professional Tax is a State-level tax on incomes from professions, trades, callings, and employments, levied under Article 276(2) of the Constitution. It is administered by the State Commercial Tax / Revenue department and is independent of GST. The constitutional ceiling is ₹2,500 per person per annum.

What is RoDTEP and how does it differ from a GST refund?

RoDTEP (Remission of Duties and Taxes on Exported Products) is a duty-remission scheme under the Foreign Trade Policy that refunds embedded central, State, and local taxes / duties on exported goods that are not refunded under any other mechanism. It is separate from GST refund of exports and is administered by DGFT / Customs.

Can a CA handle Customs disputes alongside GST?

Yes. Section 146A of the Customs Act, 1962, recognises a Chartered Accountant as an authorised representative to appear before Customs authorities, the Commissioner (Appeals), and the CESTAT, similar to Section 116 of the CGST Act for GST proceedings.

How are indirect tax matters typically billed?

Engagements are structured around the work involved — monthly compliance retainerships, fixed-fee advisory opinions, scope-based audit / health-check assignments, and milestone-based litigation fees. We discuss and agree the structure in writing before commencing work.

One Team for Every Indirect Tax

Talk to our integrated indirect-tax team for advisory, compliance, refunds, and litigation.