Indirect taxes touch every stage of a business from procurement and manufacturing to distribution, cross-border trade, digital commerce, and end-customer transactions. In today’s rapidly evolving regulatory environment, businesses face increasingly complex tax laws, technology-driven compliance systems, and heightened scrutiny from tax authorities. A proactive indirect tax strategy is no longer optional; it is fundamental to risk management, operational efficiency, and sustainable growth.

At SBC Legal, we provide comprehensive indirect tax advisory, compliance, and dispute resolution services to a diverse range of clients domestic and multinational corporations, technology companies, manufacturers, service providers, financial institutions, e-commerce platforms, startups, and global enterprises.

Goods and Services Tax (GST) Advisory & Compliance
India’s move toward implementation of the four Labour Codes represents a major shift in the country’s employment law framework. We advise employers on the implications of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020, including wage structuring, social security exposure, contract labour models, employment policies, and workforce transition planning.

Assessments, Audits & Investigations
Our team represents clients before GST and customs authorities during departmental audits, scrutiny assessments, and investigations. We help businesses respond effectively to show-cause notices, summons, and inspection proceedings, minimizing disruption and mitigating risk.

Customs Advisory & Compliance
We advise importers, exporters, manufacturers, and logistics operators on customs classification, valuation, exemptions, advance rulings, origin issues, and trade facilitation frameworks. Our team also supports clients on import/export compliance, customs documentation, and risk mitigation in cross-border trade.

Tax Optimization Strategy
We work with clients to identify lawful opportunities for indirect tax efficiency restructuring supply chains, reviewing transaction flows, and leveraging available exemptions, incentives, and schemes to reduce overall tax costs.

Litigation — CESTAT / GSTAT / High Court / Supreme Court
Our litigation practice covers the full spectrum of indirect tax disputes. We represent clients before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in disputes arising from customs duty demands, classification and valuation challenges, service tax assessments, and excise duty matters. Before the GST Appellate Tribunal (GSTAT), we represent taxpayers in appeals against orders of the Appellate Authority, advising on pre-deposit obligations, jurisdictional issues, and the formulation of grounds of appeal. At the High Court level, we file and contest writ petitions under Articles 226 and 227 of the Constitution of India challenging jurisdictional overreach, violation of principles of natural justice, and constitutionality of provisions as well as tax references and revision applications. Before the Supreme Court of India, we represent clients in Special Leave Petitions (SLPs), Civil Appeals, and matters of substantial questions of law of national importance. Across all forums, our team drafts petitions, appeals, written submissions, synopsis and list of dates, writ petitions, civil miscellaneous petitions, impleadment applications, and early hearing applications.

AEO, MOOWR Scheme, EPCG, EOU , SVB etc.

Under Customs compliance and trade facilitation, We have experience in handling AEO (Authorized Economic Operator), MOOWR (Manufacture and Other Operations in Warehouse Regulations), EPCG (Export Promotion Capital Goods), and SVB (Special Valuation Branch) matters. This includes managing AEO certification processes to avail trade facilitation benefits, handling MOOWR licensing and compliance for duty-deferred imports and warehousing operations, administering EPCG authorizations and export obligation monitoring for concessional duty imports of capital goods, and coordinating with SVB authorities for related-party import valuation assessments and customs valuation compliance. These activities help ensure regulatory compliance, optimize duty benefits, and facilitate smooth import-export operations.

OIDAR & Non-Resident Compliance

We advise foreign digital service providers and non-resident entities on their GST obligations in India, including registration and compliance for Online Information and Database Access or Retrieval (OIDAR) services, helping global businesses meet Indian tax requirements efficiently.