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.

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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

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Practice

Policy & Regulatory Advisory

Evidence-led policy analysis, technical representations and regulatory strategy for systemic issues, company-wide concerns and complex regulated businesses. A particular focus is central-government policy and its commercial implications.

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Sector relevance

Governance & Admin Financial Services, Capital Markets & Insurance Digital, Telecom & Electronics Transport, Logistics & Mobility Manufacturing, MSME & Industrial Policy

Specialist capability

GST Council & Fiscal Policy Advisory

Connect statutory interpretation, business-model evidence, policy representations and Union–State engagement around a carefully defined decision request.

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One point of contact

Engage through TLGS

Share a brief description of your requirement. Our central team coordinates the relevant expertise and engagement scope. Please keep sensitive documents for a secure follow-up.

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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

Financial approvals: Managing Director only

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

Financial approvals: Managing Director only

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

Managing Director

Director & Group Principal — Collaborations & Strategic Growth

Financial approval authority: Managing Director

Managing Director of TLGS Group; also Director & Group Principal — Collaborations & Strategic Growth. Former Judge with multidisciplinary experience in international trade, infrastructure, public procurement, regulatory strategy and enterprise growth.

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CA Vinod Godara

Practice Principal

Tax, Finance, Regulatory & Strategic Advisory

Financial approvals: Managing Director only

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.

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

From expertise to engagement

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E2 · Policy & Regulatory Advisory

Regulatory Advisory Withdrawal & Policy Correction

Structured legal and technical representations where an advisory, notification or administrative position creates material policy inconsistency.

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E3 · Policy & Regulatory Advisory

Policy-Level Settlement & PSU Coordination

Advisory on documented contractual reconciliation, statutory compliance and procedural closure in public-sector matters.

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E4 · Policy & Regulatory Advisory

Private University Structuring & Legislative Support

Policy, regulatory and institutional-structure advisory for substantial private-university initiatives.

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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.