S&A Law Offices

Indirect Taxes, Customs and Trade Laws

Partner

Smita Singh leads the Firm’s initiative in Indirect Tax, Customs and Trade. She brings in a vast repertoire of specialisation and over 15 years’ experience in the erstwhile Indirect Taxes, Goods and Services Tax (GST), Customs and Trade Laws and Foreign Trade Policy (FTP), while providing advisory, litigation and compliance related services to clients. She regularly advises various Indian & multinational companies.

Smita provides advisory, litigation and compliance assistance under GST. She has assisted clients in making various representations to Central Board of Indirect Taxes, Customs and GST Council addressing key issues on anomalies in law, tax rate inconsistencies, business issues, etc. seeking intervention and clarification.

She is an expert in Customs and Trade issues including importability/ exportability, classification and rate of goods, eligibility of exemption notifications, country of Origin Rules, availability of drawback, export and import of dual use items, restricted technologies and items covered by SCOMET List of India in compliance to Multilateral Agreements etc. She also advises on export/ import policy and sanctions under FTP and other regulatory laws. Smita assists clients in obtaining approvals for setting up or exit from 100% Export Oriented Units (EOU) Scheme, Special Economic Zones and Free Trade Warehousing Zones Scheme. She also assists clients in seeking approval from the authorities for change of implementation agency in case of merger, acquisition, takeover, etc. of EOU.

Smita appears as arguing counsel before Tribunals, High Courts and Supreme Court, and also, before various Regulatory Authorities in Indirect Taxes, Customs and Trade Matters.

She has significant experience of working on specialized matters relating to investigations by authorities for levy of anti-dumping and safeguards duty on goods exported to India. She helps clients navigate during and after raids or investigations by authorities like the Directorate of Revenue Intelligence and the Directorate General Goods and Services Tax Intelligence. She has assisted clients in investigation and advisory services with respect to employee fraud, anti-corruption law violations, and other related issues.

Smita also handles matters pertaining to Regulatory Laws, Money Laundering and Anti-Corruption Laws, providing both litigation and advisory services. She renders services to a wide variety of sectors such as manufacturing, real estate, pharma, infrastructure, oil and gas, defence, media, IT ITES, retail, hospitality, banking and financial services and e-commerce.

English, Hindi

Bar Council of Delhi Delhi High Court Bar Association CESTAT, Delhi

LLB from Faculty of Law, Delhi University

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