GST & Customs

GST has fundamentally reshaped India's indirect tax landscape, and the years since its introduction have brought continuous evolution amendments to rates and classifications, shifting positions on input tax credit eligibility, new compliance requirements, and an increasingly active enforcement environment. Businesses that approach indirect tax reactively waiting for notices before addressing exposures consistently find themselves in a weaker position than those who build sound, defensible positions proactively. Aeka's Indirect Tax practice is built on this philosophy: we help clients stay ahead of the curve on both compliance and strategy, and we defend their positions robustly when challenged.

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GST Advisory & Transaction Structuring

The ability to structure a supply chain efficiently, optimise input tax credit flows, and correctly classify transactions can materially impact working capital, profitability, and the overall competitiveness of a business. Conversely, an incorrect or poorly documented GST position — even one that appeared commercially reasonable at the time — can result in demand notices, penalties, and protracted proceedings.

We provide advisory that is both technically precise and practically implementable — helping clients build GST positions that work within their real-world business models, not just on paper. Our advisory covers transaction structuring, compliance design, and sector-specific nuances across a wide range of industries.

Areas Of Expertise

GST impact analysis on business model changes, new product or service launches, and corporate restructurings

Transaction structuring to optimise GST incidence and maximise eligible input tax credit

ITC eligibility analysis, blocked credit identification, reconciliation, optimisation, and reversals

GST classification advisory, including detailed opinions, rate analysis, and assistance with advance ruling applications for novel or contested positions

Place of supply and valuation advisory, including structuring of multi-location and cross-border transactions

GST registration strategy and compliance framework design for multi-state operations, along with advisory on cross charges, ISD structures, and cost allocations within group entities

Sector-specific advisory across industries such as real estate, financial services, healthcare, e-commerce, manufacturing, SaaS/technology

GST refund claims — exports, inverted duty structure, and other GST refunds

Review of agreements and transaction documentation to align with GST positions

Customs, Foreign Trade Policy & Trade Advisory

For businesses engaged in cross-border trade, customs duty optimisation, import/export classification, and strategic use of foreign trade policy benefits represent a significant area of both cost management and competitive advantage. Getting classification and benefit claims right — and backing them with proper documentation — can generate material savings and streamline regulatory clearances.

Areas Of Expertise

Customs classification and valuation advisory — HSN code analysis, tariff reclassification, related party transactions, royalty inclusion, alignment with transfer pricing positions etc.

Import duty optimisation — MFN tariff, Free Trade Agreement (FTA) benefit advisory, and preferential origin determination

Export incentive structuring advisory and optimisation — RoDTEP, MOOWR, EPCG, Advance Authorisation, EOU, Duty Drawback and other FTP-linked schemes

DGFT advisory — Product specific licensing, IEC registration, etc.

SEZ and Free Trade Warehousing Zone structuring, benefit maximisation, denotification, demarcating Non-Processing Area (NPA) for vacant floors and exit structuring

Obtaining Non-STP registration for software exporters and advising on SOFTEX compliance

Customs audit support and representation before the Customs department and appellate authorities

Indirect Tax Litigation, Refunds & Dispute Resolution

Indirect tax disputes — whether arising under GST , customs , or legacy laws such as Service Tax, Central Excise and VAT — can significantly disrupt cash flow, management bandwidth, and business continuity. A well-prepared, early response to a notice can resolve a matter efficiently; a poorly drafted reply can escalate it into years of litigation.

At Aeka, we provide end-to-end litigation and dispute resolution support, from the stage of audit enquiries and show cause notices through to appellate forums, including Tribunals and Courts at a PAN India Level.

Our approach to dispute resolution is proactive: we review positions before they are challenged, identify exposures before they become notices, and build the documentation trail that supports a strong defence. When matters do come to litigation, we enter prepared.