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LKS

Monographs

At LKS, we believe in the power of knowledge. That's why we are constantly analysing trends and generating insightful opinion pieces to fuel our initiatives. Our monographs, born from the collective experience and expertise, offer a unique and invaluable perspective on the issues that matter most.

GST on online gaming

This monograph analyses of the Group of Ministers (GOM) report on online gaming. It also covers latest legislative developments impacting GST on this sector, while talking about implications of the Information Technology Rules on GST, comparative analysis of legal status & business models of lottery v. online gaming, and services v. goods argument for online gaming.

13 September 2024

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Impact of the Proposed Taxation

White Paper on taxability of online gaming income covers the overview of the online skill gaming industry, income-tax with respect to the gaming income, and elaborately discusses the taxability aspects of online gaming income as proposed by the Finance Bill, 2023. The white paper also suggest some changes in this regard.

05 August 2024

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Taxation of Digital Economy

This whitepaper showcases international best practices in GST for online gaming. According to the report, most countries with a thriving online gaming industry follow a ‘Tax on Gross Gaming Revenue (GGR)’ model. It also cites examples of countries where high taxation and /or incorrect levy on the contest entry amount (CEA) led to revenue loss.

03 August 2024

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Investing In India - A Guide

As per the IMF, India’s GDP is expected to reach US$ 5 trillion by 2027. The guide covers different articles on various topics ranging from foreign investments in India, establishing presence in India, laws relating to employment/ labour, environment, intellectual property, tax, insolvency and bankruptcy, arbitration and competition.

13 September 2024

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E-Mobility: Regulatory outlook in electric vehicles

The handbook provides a 360-degree view of the e-mobility sector that seems of be the future of automobiles. The articles cover the policy and regulatory environment and the electric vehicle charging infrastructure. Further, various authors also deal with commercial contracts for this industry and tax on lithium-ion batteries.

13 September 2024

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Yearly Round up 2021

The Handbook - Yearly Round-Up 2021 summarises the year 2021 from the perspectives of corporate laws, commercial laws, FEMA and SEBI regulations. It also covers summaries of various notifications, circulars and case law both from the corporate practice and from the direct tax practice area.

13 September 2024

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Farm to Food: Regulatory Outlook in Agritech

This monograph offers a 360 degree view of the industry from legal, regulatory and tax perspectives. The articles span the farm bills, innovations in agritech, trends in the seed industry, climate change, food laws, intellectual property issues relating to agri both from tech and brand perspectives, income tax incentives, and classification issues relating to food products.

13 September 2024

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India’s Real Estate Renaissance

This monograph highlights the key sectors contributing to the growth of the real estate sector in India, the current legal framework, existing policies and the regulatory regime providing scope for greater opportunities in this market.

04 October 2024

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