Other Briefings
Leave India Notice (LIN) on Employment Visa: A Compliance Checklist for Expats
A recent judgment by the Karnataka High Court has clarified how Leave India Notices are issued to foreign workers in India, holding that immigration authorities need not separately hear the employee if compliance issues originate from the sponsoring employer.
IGST Applicability on Expatriate Employment in India: Karnataka High Court Provides Tax Clarity
The Karnataka High Court has clarified the GST treatment of expatriate employment in India, ruling that remuneration paid to foreign employees under a genuine employer-employee relationship is not subject to IGST under the reverse charge mechanism.
What Counts as an “Industry” Under Indian Law? Supreme Court to Decide on March 17-18
India’s Supreme Court will revisit the definition of “industry” under the Industrial Disputes Act, 1947, a ruling that could directly influence the interpretation and implementation of the Industrial Relations Code, 2020.
Uttar Pradesh Updates Shops & Establishments Law: Check Applicability, Working Hours, and Compliance
The Indian state of Uttar Pradesh has overhauled its Shops and Commercial Establishments Act, expanding statewide applicability and modernizing employer compliance. The latest updates include threshold-based coverage, digital registration, revised working hours, and stronger enforcement for businesses operating in the state.
Madhya Pradesh Shops & Establishments Act Amendment: Digital Compliance Reforms and Employer Implications
The Madhya Pradesh Shops & Establishment Act, Second Amendment, enacted on December 15, 2025, brings digital registration, online inspections, real-time updates, and simplified compliance for employers operating in the state.
One Central Registration: India’s Answer to Labor Compliance Complexity
India’s one central registration under the new labor codes streamlines employer registrations, licenses, and returns, while preserving statutory worker protections.
Gujarat Updates Labor Rules for Shops & Commercial Establishments
Gujarat’s Shops & Establishments amendments, notified on December 16, 2025, introduce key labor compliance changes, including higher applicability thresholds, extended working and overtime limits, and regulated night-shift employment for women.
An Introduction to Doing Business in India 2026 – New Publication Out Now
The 2026 edition of ‘An Introduction to Doing Business in India’ provides practical insights for foreign firms and investors navigating India’s fast-evolving market, covering key policy developments and essential legal and operational areas such as company incorporation, taxation, audit, and HR and payroll.
