Define the policy issue
Identify the precise provision, affected business activity, regulatory uncertainty and decision sought. Separate a systemic policy question from an individual tax dispute or compliance failure.
← Policy & Regulatory AdvisoryGST Council &
TLGS specialist practice
GST Council &
Fiscal Policy Advisory
Comprehensive support for consequential GST and platform-economy policy questions—from statutory interpretation and evidence development to technical representations and coordinated institutional engagement.
When an operating issue becomes a policy matter
Make the problem precise. Make the proposal workable.
A regulated business can face uncertainty that cannot be resolved by changing a contract or responding to a single notice. Where statutory interpretation, inconsistent treatment or an emerging operating model creates a wider issue, the policy case needs legal depth, factual discipline and a practical implementation pathway.
TLGS combines indirect-tax, legal, policy and institutional experience to structure that case. The emphasis is on lawful, evidence-led policy advocacy: a clearly identified decision, sound supporting analysis, relevant stakeholder concerns and a consistent presentation through the appropriate channels.
Build the evidence base
Organise statutory analysis, authorities, operating models, contracts and financial flows. Explain both supportive and adverse positions and the limits of each authority.
Develop an administrable proposal
Translate the commercial problem into a bounded policy option, representation or clarification request, with implementation conditions and anti-abuse safeguards.
Connect Union and State perspectives
Prepare a consistent technical and fiscal narrative for relevant institutional consideration, adapting the explanation to State-level concerns without changing the underlying legal position.
Prepare senior technical engagement
Develop briefing papers, presentations, issue-based Q&A and documented follow-up. Coordinate tax, legal, policy, sector and communication expertise around the mandate.
Plan for implementation and change
Consider evidence retention, product changes, regulatory monitoring and operational implications. A policy request is not a substitute for compliance with the framework currently applicable.
Major mandate · GST Council policy matters
Policy clarity for India’s
digital mobility economy.
A major TLGS policy mandate addressing the GST treatment of electronic commerce operators in passenger mobility: statutory research, a conduct-based clarification proposal, fiscal safeguards and coordinated Union–State policy engagement.
Ongoing policy engagement — clarification soughtTypical work products
- Statutory and authorities research briefs
- Business-model, contractual and fund-flow assessments
- Technical representations and proposed clarification text
- Fiscal, public-interest and administrative-safeguard notes
- Government presentations and structured briefing material
- Evidence, change-control and implementation frameworks
Policy engagement and tax disputes remain distinct
A systemic clarification request is not a substitute for adjudication, appeal or ongoing tax compliance. TLGS scopes the policy work separately from dispute-specific preparation and coordinates the appropriate authorised professionals where required.
The passenger-mobility engagement is an illustration of this capability, not a blanket legal position for all ECOs. Other platform and gig-economy segments require their own legal and factual assessment. Engagements are subject to scope, conflicts, confidentiality and applicable professional requirements; no government or tax outcome is guaranteed.
TLGS expertise
Policy, tax & institutional expertise
Air Marshal Naresh Verma, AVSM, VSM (Retd.)
Former Director General (Administration), Indian Air Force; former Member, Armed Forces Tribunal
Director & Executive President
Policy, Regulatory, Legal, Strategic Affairs & Institutional Relations
Decorated Indian Air Force leader with experience across defence administration, military justice, aviation and institutional governance.
View profileShri Parag Gupta, IAS (Retd.)
Former Additional Chief Secretary, Government of Odisha; former Adviser, NITI Aayog
Distinguished Policy Principal
Public Policy, Infrastructure, Institutional Governance & Regulatory Strategy
Former Additional Chief Secretary, Government of Odisha, and former Adviser, NITI Aayog, with a public-policy and infrastructure background.
View profileShri Navneet Goel, IRS (C&IT) (Retd.)
Former Principal Chief Commissioner, Customs & CGSTIRS (C&IT), 1989 batch · Former Technical Member, National Anti-Profiteering Authority
Principal GST Technical Advisor
GST, Indirect Tax & Fiscal Policy
Former Principal Chief Commissioner, Customs & CGST; IRS (C&IT), 1989 batch. His experience spans tax administration, GST intelligence, anti-profiteering and capacity building.
View profileDr. Karan Garg
Former Judge
Director & Group Principal
Collaborations & Strategic Growth
Former Judge with multidisciplinary experience across international trade, infrastructure and EPC, public procurement, regulatory strategy and enterprise growth. Leads TLGS’s collaborations and strategic-growth remit.
View profileCA Vinod Godara
Practice Principal
Tax, Finance, Regulatory & Strategic Advisory
New Delhi-based Chartered Accountant and Practice Principal, connecting tax and financial review with regulatory analysis, policy coordination and practical support for client mandates.
View profileCS Sonal Jain
Board Affairs & Strategic Communication Lead
MD Office
Company Secretary with experience in corporate law, board affairs, FEMA, secretarial compliance and strategic communication.
View profileSelected relevant TLGS professionals. Engagement responsibilities and participation are coordinated according to scope, subject matter and availability; this listing is not a record of attendance at a government meeting.
Bharat Pulse · TLGS policy perspective
Section 9(5): digital facilitation or economic intermediation?
Why the proposed assessment focuses on actual platform functions, not a business label—and why passenger mobility must be analysed on its own facts.
Published 13 September 2026 · Explains an ongoing TLGS proposal. Not a notification, tax exemption or report of government acceptance.
Start with the policy problem
A complex regulatory question.
A coordinated institutional response.
Share the provision, business activity and decision your organisation needs clarified. TLGS can assess the research, evidence, policy and engagement work required.