Policy & Regulatory Advisory

TLGS service · E1

GST Policy Clarification & Representations

Technical policy analysis and evidence-led representations for systemic GST and indirect-tax issues, separate from dispute-specific litigation.

Advisory coverage

How TLGS can support you

  • GST classification and business-model analysis
  • Section 9(5) and SaaS-related policy questions
  • White papers and technical position notes
  • Policy clarification and regulatory-representation preparation
  • Assessment of commercial and sector-wide implications

Selected mandate · National policy

GST, digital mobility & the platform 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 sought

TLGS expertise

Relevant TLGS professionals

Meet our people →

Shri 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.

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Shri 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.

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Dr. 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.

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CA 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.

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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.

Read the explainer →

Published 13 September 2026 · Explains an ongoing TLGS proposal. Not a notification, tax exemption or report of government acceptance.

The scope of each engagement is agreed after review of the facts, documents, applicable framework and conflicts. Services are advisory and coordination-led; court appearances, reserved professional work and technical certifications are undertaken through appropriately authorised professionals. No court, regulatory, funding or commercial outcome is guaranteed.