Articles 6th Feb 2025
The Union Budget 2025-26 has proposed insertion of relevant provisions in the CGST Act to implement a track & trace mechanism for certain goods in line with earlier recommendations of the GST Council.
Against this backdrop, our Partner Harsh Shah & Associate Partner Ruchita Shah have written an article “Debut of Track & Trace under Indian GST law fulfilling obligations towards public health” published on Lexology. In this Article, the authors are analyzing this development in the context of track & trace mechanism for tobacco products in the European Union and India’s obligations under an international treaty.
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