India

June 27, 2017

Anjlika Chopra
	Deloitte Haskins & Sells LLP IndiaBulls Finance Centre Tower 3, 28th Floor Elphinstone Mills compound Senapati Bapat Marg Elphinstone (W), Mumbai 400 013 Maharashtra India Tel: +91 22 6185 4610 Fax: +91 22 6185 4101 Email: achopra@deloitte.com Website: www.deloitte.com Anjlika Chopra, Deloitte India, is a senior director with the indirect tax practice in Mumbai. She has more than 16 years of experience in the field of indirect taxes, namely VAT, excise, customs, service tax and foreign trade. Anjlika worked with a leading litigation lawyer before beginning her consultancy career. Anjlika has handled advisory, litigation, and compliance matters of companies across several industries such as oil and gas, telecommunications, IT, fast-moving consumer goods, pharmaceutical, hospitality, entertainment, insurance, and services. She has also conducted VAT audits, health checks and due diligence for several clients across India. Anjlika has also made several representations before government forums and chambers of commerce on matters concerning policy changes under indirect tax laws. She has conducted a diagnostic review for one of the major pharmaceutical companies encompassing all indirect tax legislation. Key findings included non-availment of eligible CENVAT credit and input VAT credit. She has advised several multinational and Indian corporations on classification matters resulting in significant duty savings on account of change in classification. Anjlika has represented industry bodies and associations on specific indirect tax issues, several of which have been incorporated as amendments in the legislation. She is currently assisting several corporates on GST impact analysis and related matters. Anjlika has also assisted in the creation of SOP manuals, aligned in specific instances with ERP system. She has facilitated litigation matters and advance rulings at both central and state levels and advised several corporates on business restructuring matters including advising on demergers/slum sale-related transactions. Anjlika has worked closely with Deloitte international member firms on customs and VAT matters. She is a regular speaker at various forums including ASSOCHAM, CII, PHD Chambers of Commerce, OPPI and is also on CII's – Maharashtra finance & taxation panel. Anjlika holds a bachelor's degree in law (LLB) and has completed her master's in business administration (finance).

Anjlika Chopra

Deloitte Haskins & Sells LLP

IndiaBulls Finance Centre

Tower 3, 28th Floor

Elphinstone Mills compound

Senapati Bapat Marg

Elphinstone (W), Mumbai 400 013

Maharashtra

India

Tel: +91 22 6185 4610

Fax: +91 22 6185 4101

Email: achopra@deloitte.com

Website: www.deloitte.com

Anjlika Chopra, Deloitte India, is a senior director with the indirect tax practice in Mumbai. She has more than 16 years of experience in the field of indirect taxes, namely VAT, excise, customs, service tax and foreign trade. Anjlika worked with a leading litigation lawyer before beginning her consultancy career.

Anjlika has handled advisory, litigation, and compliance matters of companies across several industries such as oil and gas, telecommunications, IT, fast-moving consumer goods, pharmaceutical, hospitality, entertainment, insurance, and services. She has also conducted VAT audits, health checks and due diligence for several clients across India.

Anjlika has also made several representations before government forums and chambers of commerce on matters concerning policy changes under indirect tax laws. She has conducted a diagnostic review for one of the major pharmaceutical companies encompassing all indirect tax legislation. Key findings included non-availment of eligible CENVAT credit and input VAT credit.

She has advised several multinational and Indian corporations on classification matters resulting in significant duty savings on account of change in classification. Anjlika has represented industry bodies and associations on specific indirect tax issues, several of which have been incorporated as amendments in the legislation. She is currently assisting several corporates on GST impact analysis and related matters. Anjlika has also assisted in the creation of SOP manuals, aligned in specific instances with ERP system. She has facilitated litigation matters and advance rulings at both central and state levels and advised several corporates on business restructuring matters including advising on demergers/slum sale-related transactions.

Anjlika has worked closely with Deloitte international member firms on customs and VAT matters.

She is a regular speaker at various forums including ASSOCHAM, CII, PHD Chambers of Commerce, OPPI and is also on CII's – Maharashtra finance & taxation panel.

Anjlika holds a bachelor's degree in law (LLB) and has completed her master's in business administration (finance).

Santosh Dalvi
	KPMG in India Lodha Excelus, 5th Floor Apollo Mills Compound N M Joshi Marg, Mahalaxmi Mumbai – 400 011 India Tel: +91 2 230902685 Email: sdalvi@kpmg.com Website: www.kpmg.com Santosh Dalvi is a partner and the head of the Western India indirect tax practice of KPMG in India. He has more than 30 years of hands-on experience in the areas of indirect tax, finance and commercial functions. He has worked in local as well as multinational corporations in the fast-moving consumer goods and engineering sectors for more than 13 years. As a tax consultant, Santosh has been advising various multinational clients on indirect tax implications, tax planning, business restructuring and compliance aspects concerning the setting up of business operations in India. He helped various corporates in smooth transitioning from erstwhile sales tax regime to VAT regime including conceptualisation of the tools, methodologies and the computerised systems/worksheets for carrying out impact analysis and implementation assistance. He is closely associated with the Maharashtra government for GST initiatives. He also advises multinational companies in understanding GST impact on their businesses and supporting them in implementation. Santosh has been involved in close interaction with various state governments and industry in the matter of VAT/GST implementation, strategies and methodologies. Santosh has been voted as one of ten most admired Indirect tax advisers in India in the survey conducted by International Tax Review in 2011, 2013, 2014 and 2016. Santosh has authored book on GST entitled "An Introduction to Goods and Service Tax" published by Wolters Kluwer (India).

Santosh Dalvi

KPMG in India

Lodha Excelus, 5th Floor

Apollo Mills Compound

N M Joshi Marg, Mahalaxmi

Mumbai – 400 011

India

Tel: +91 2 230902685

Email: sdalvi@kpmg.com

Website: www.kpmg.com

Santosh Dalvi is a partner and the head of the Western India indirect tax practice of KPMG in India.

He has more than 30 years of hands-on experience in the areas of indirect tax, finance and commercial functions. He has worked in local as well as multinational corporations in the fast-moving consumer goods and engineering sectors for more than 13 years.

As a tax consultant, Santosh has been advising various multinational clients on indirect tax implications, tax planning, business restructuring and compliance aspects concerning the setting up of business operations in India. He helped various corporates in smooth transitioning from erstwhile sales tax regime to VAT regime including conceptualisation of the tools, methodologies and the computerised systems/worksheets for carrying out impact analysis and implementation assistance.

He is closely associated with the Maharashtra government for GST initiatives. He also advises multinational companies in understanding GST impact on their businesses and supporting them in implementation.

Santosh has been involved in close interaction with various state governments and industry in the matter of VAT/GST implementation, strategies and methodologies.

Santosh has been voted as one of ten most admired Indirect tax advisers in India in the survey conducted by International Tax Review in 2011, 2013, 2014 and 2016.

Santosh has authored book on GST entitled "An Introduction to Goods and Service Tax" published by Wolters Kluwer (India).

Prashant Deshpande
	Deloitte Haskins & Sells LLP IndiaBulls Finance Centre Tower 3, 28 th Floor Elphinstone Mills compound Senapati Bapat Marg Elphinstone (W), Mumbai 400 013 Maharashtra India Tel: +91 22 6185 4220 Fax: +91 22 6245 1001 Email: pradeshpande@deloitte.com Website: www.deloitte.com Prashant Deshpande, Deloitte India, is a partner and leads the indirect tax service line of the Deloitte member firm in India. Based in the Mumbai office, he has 35 years of post-qualification experience. Prashant has served a wide spectrum of clients for structuring of transactions, supply chains and business processes to optimise indirect tax incidence. He has also assisted them in complying with tax laws and has provided litigation support. Prashant helps clients deal with complex indirect tax laws with a deep level of local knowledge aligned to business perspectives and commercial needs. Prashant's emphasis is on understanding of business transactions and flows in order to cater to the unique indirect tax issues faced by different industries. Prashant is also at the forefront of tax reforms including the proposed GST, and has not only helped clients plan their business strategy but also has participated in several debates over the manner of introduction of reforms. Prashant has assisted the Maharashtra Government in implementing VAT in the state. Prashant has been consistently named in the list of leading indirect tax advisers by International Tax Review in 2011, 2012, 2013, 2014, 2015, 2016 and again this year. Prashant has a bachelor's degree in commerce from Mumbai University and is a chartered accountant, company secretary and a lawyer.

Prashant Deshpande

Deloitte Haskins & Sells LLP

IndiaBulls Finance Centre

Tower 3, 28 th Floor

Elphinstone Mills compound

Senapati Bapat Marg

Elphinstone (W), Mumbai 400 013

Maharashtra

India

Tel: +91 22 6185 4220

Fax: +91 22 6245 1001

Email: pradeshpande@deloitte.com

Website: www.deloitte.com

Prashant Deshpande, Deloitte India, is a partner and leads the indirect tax service line of the Deloitte member firm in India. Based in the Mumbai office, he has 35 years of post-qualification experience.

Prashant has served a wide spectrum of clients for structuring of transactions, supply chains and business processes to optimise indirect tax incidence. He has also assisted them in complying with tax laws and has provided litigation support. Prashant helps clients deal with complex indirect tax laws with a deep level of local knowledge aligned to business perspectives and commercial needs. Prashant's emphasis is on understanding of business transactions and flows in order to cater to the unique indirect tax issues faced by different industries.

Prashant is also at the forefront of tax reforms including the proposed GST, and has not only helped clients plan their business strategy but also has participated in several debates over the manner of introduction of reforms.

Prashant has assisted the Maharashtra Government in implementing VAT in the state.

Prashant has been consistently named in the list of leading indirect tax advisers by International Tax Review in 2011, 2012, 2013, 2014, 2015, 2016 and again this year.

Prashant has a bachelor's degree in commerce from Mumbai University and is a chartered accountant, company secretary and a lawyer.

Rajeev Dimri
	BMR & Associates LLP 22nd Floor, DLF Epitome Building No. 5, Tower A DLF Cyber City, DLF Phase III Gurugram 122002 India Tel: +91 124 669 5050 Email: rajeev.dimri@bmradvisors.com Rajeev Dimri is one of the founding partners at BMR. He leads the indirect tax practice and is based in Gurugram. He has more than 30 years of experience in tax matters and specialises in structuring transactions related to nationwide distribution for goods and services covering a range of indirect tax issues. Rajeev has extensive experience in advising multinational and domestic companies across a range of industries in the area of customs and other in-country indirect taxes. He has worked closely with the central government and various state governments of India, leading multi-disciplinary teams on projects to define and implement new legislation covering all manner of indirect taxes. Rajeev is the co-chairman of the taxation committee at the Federation of Indian Chambers of Commerce & Industry. He has worked extensively with several multinational corporations in setting up greenfield projects in India. Rajeev is a graduate in commerce from the University of Delhi and qualified as a chartered accountant in 1988.

Rajeev Dimri

BMR & Associates LLP

22nd Floor, DLF Epitome

Building No. 5, Tower A

DLF Cyber City, DLF Phase III

Gurugram 122002

India

Tel: +91 124 669 5050

Email: rajeev.dimri@bmradvisors.com

Rajeev Dimri is one of the founding partners at BMR. He leads the indirect tax practice and is based in Gurugram. He has more than 30 years of experience in tax matters and specialises in structuring transactions related to nationwide distribution for goods and services covering a range of indirect tax issues.

Rajeev has extensive experience in advising multinational and domestic companies across a range of industries in the area of customs and other in-country indirect taxes. He has worked closely with the central government and various state governments of India, leading multi-disciplinary teams on projects to define and implement new legislation covering all manner of indirect taxes.

Rajeev is the co-chairman of the taxation committee at the Federation of Indian Chambers of Commerce & Industry. He has worked extensively with several multinational corporations in setting up greenfield projects in India.

Rajeev is a graduate in commerce from the University of Delhi and qualified as a chartered accountant in 1988.

Atul Gupta
	Deloitte Haskins & Sells LLP 7th Floor, Building 10, Tower B DLF Cyber City Complex, DLF City Phase II Gurgaon – 122 002, Haryana India Tel: +91 124 679 3616 Fax: +91 124 679 2012 Email: guptaatul@deloitte.com Website: www.deloitte.com Atul Gupta, Deloitte India, is an indirect tax partner and is based at Gurgaon. Atul graduated from Shriram College of Commerce, and also holds a Bachelor of Laws degree from Delhi University. He also has an MBA from the University of Melbourne. Atul has also been the indirect tax leader for General Electric India for five years. Before joining GE, Atul was a tax partner with Deloitte India and led the north India practice for over six years. Before that, Atul was in the Indian Revenue Service for over 15 years. He was in the prestigious policy making unit of the Finance Ministry, worked at the tax research unit for several years, and also worked in the field as a tax collector in VAT and customs. Atul was a key person in the initial introduction of service VAT law in India and in the setting up of the Advance Ruling Authority for federal indirect taxes. He has vast and diverse advisory and implementation experience on supply chain optimisation and M&A deals. Atul also does controversy management and represent clients with the revenue authorities. Atul has been engaged with multinational corporations in international projects for introducing VAT and customs efficiencies in the supply chain. As a trusted adviser, he brings a well balanced viewpoint on controversial tax issues. He enjoys an excellent rapport with the policy makers and is now involved extensively with different stakeholders advising on introduction of GST in India. Atul actively engages with the Indian Revenue authorities and is also a member of the prestigious CII National Committee on Indirect Taxes.

Atul Gupta

Deloitte Haskins & Sells LLP

7th Floor, Building 10,

Tower B DLF Cyber City Complex, DLF City Phase II

Gurgaon – 122 002, Haryana

India

Tel: +91 124 679 3616

Fax: +91 124 679 2012

Email: guptaatul@deloitte.com

Website: www.deloitte.com

Atul Gupta, Deloitte India, is an indirect tax partner and is based at Gurgaon. Atul graduated from Shriram College of Commerce, and also holds a Bachelor of Laws degree from Delhi University. He also has an MBA from the University of Melbourne.

Atul has also been the indirect tax leader for General Electric India for five years. Before joining GE, Atul was a tax partner with Deloitte India and led the north India practice for over six years.

Before that, Atul was in the Indian Revenue Service for over 15 years. He was in the prestigious policy making unit of the Finance Ministry, worked at the tax research unit for several years, and also worked in the field as a tax collector in VAT and customs. Atul was a key person in the initial introduction of service VAT law in India and in the setting up of the Advance Ruling Authority for federal indirect taxes.

He has vast and diverse advisory and implementation experience on supply chain optimisation and M&A deals. Atul also does controversy management and represent clients with the revenue authorities. Atul has been engaged with multinational corporations in international projects for introducing VAT and customs efficiencies in the supply chain.

As a trusted adviser, he brings a well balanced viewpoint on controversial tax issues. He enjoys an excellent rapport with the policy makers and is now involved extensively with different stakeholders advising on introduction of GST in India.

Atul actively engages with the Indian Revenue authorities and is also a member of the prestigious CII National Committee on Indirect Taxes.

Pratik Jain
	PwC Building No.10, Tower-C, 17th Floor, DLF Cyber City Gurgaon 122 002, Haryana India Office: +91 (124) 3306507 Mobile: +91 9811141868 Email: pratik.p.jain@in.pwc.com Website: www.pwc.in Pratik Jain is a partner and the national leader for indirect tax in PwC India's tax and regulatory services division, and leads the firm's GST initiative. Before joining PwC, he had a ten-year tenure with KPMG and an earlier stint of six years with EY/Arthur Andersen. He has significant experience in the consumer market, retail and services segments, and supported by his large team of widely experienced professionals across India. Over the years, Pratik has been working closely with several Indian and multinational corporations, and advises them on tax planning, management, dispute resolution and policy-related issues. He actively supports clients in putting in place effective strategies and is consulted by industry and industry associations. He is also engaged in tax advocacy and frequently interacts with tax regulators in India. Pratik has been at the forefront of tax reforms in India and has played a significant role in formulation of the GST policy. He chairs ASSOCHAM's National GST Task Force and is actively supporting several large companies' GST transformation projects across industry segments. Pratik is a prominent writer in publications such as The Economic Times and his opinions are of significant importance to readers from diverse fields. He also regularly speaks in public debates and participates in discussions on tax policy-related issues at important events and forums in India and abroad. Pratik is a member of the Institute of Chartered Accountants of India and a law graduate.

Pratik Jain

PwC

Building No.10, Tower-C, 17th Floor, DLF Cyber City

Gurgaon 122 002, Haryana

India

Office: +91 (124) 3306507

Mobile: +91 9811141868

Email: pratik.p.jain@in.pwc.com

Website: www.pwc.in

Pratik Jain is a partner and the national leader for indirect tax in PwC India's tax and regulatory services division, and leads the firm's GST initiative. Before joining PwC, he had a ten-year tenure with KPMG and an earlier stint of six years with EY/Arthur Andersen. He has significant experience in the consumer market, retail and services segments, and supported by his large team of widely experienced professionals across India.

Over the years, Pratik has been working closely with several Indian and multinational corporations, and advises them on tax planning, management, dispute resolution and policy-related issues. He actively supports clients in putting in place effective strategies and is consulted by industry and industry associations. He is also engaged in tax advocacy and frequently interacts with tax regulators in India.

Pratik has been at the forefront of tax reforms in India and has played a significant role in formulation of the GST policy. He chairs ASSOCHAM's National GST Task Force and is actively supporting several large companies' GST transformation projects across industry segments.

Pratik is a prominent writer in publications such as The Economic Times and his opinions are of significant importance to readers from diverse fields. He also regularly speaks in public debates and participates in discussions on tax policy-related issues at important events and forums in India and abroad.

Pratik is a member of the Institute of Chartered Accountants of India and a law graduate.

Rohit Jain
	Economic Laws Practice Tel: +91 22 6636 7000 Mobile: + 91 90046 04350 Email: RohitJain@elp-in.com Rohit Jain is a partner at ELP and co-heads the tax practice focusing not only on indirect taxes, direct tax and transfer pricing but also on the newly introduced GST. He is a law graduate from the University of Mumbai and a fellow member of the Institute of Chartered Accountants of India (ICAI). His areas of expertise include customs, excise, service tax, central sales tax (CST), state VAT laws and foreign trade policy. Rohit has been with the firm since its very inception and has over a decade of experience in handling matters related to tax, in both advisory and litigation matters. He has advised various Fortune 500 Companies and Indian Conglomerates in sectors like financial services, manufacturing, telecommunication, oil and gas, petroleum and infrastructure projects in order to ensure smooth transitions from sales tax to the VAT regime. He has also been involved in making representations to the Ministry of Finance and the Ministry of Commerce in relation to various tax policy matters on behalf of numerous industry associations. Rohit has been recognised for his expertise in Tax by Chambers Asia-Pacific 2014 to 2017, has been recommended by the Tax Director's Handbook 2012 and was also featured in World Transfer Pricing 2015. Before joining ELP, Rohit was part of the tax team at RSM & Co.

Rohit Jain

Economic Laws Practice

Tel: +91 22 6636 7000

Mobile: + 91 90046 04350

Email: RohitJain@elp-in.com

Rohit Jain is a partner at ELP and co-heads the tax practice focusing not only on indirect taxes, direct tax and transfer pricing but also on the newly introduced GST. He is a law graduate from the University of Mumbai and a fellow member of the Institute of Chartered Accountants of India (ICAI). His areas of expertise include customs, excise, service tax, central sales tax (CST), state VAT laws and foreign trade policy.

Rohit has been with the firm since its very inception and has over a decade of experience in handling matters related to tax, in both advisory and litigation matters. He has advised various Fortune 500 Companies and Indian Conglomerates in sectors like financial services, manufacturing, telecommunication, oil and gas, petroleum and infrastructure projects in order to ensure smooth transitions from sales tax to the VAT regime. He has also been involved in making representations to the Ministry of Finance and the Ministry of Commerce in relation to various tax policy matters on behalf of numerous industry associations.

Rohit has been recognised for his expertise in Tax by Chambers Asia-Pacific 2014 to 2017, has been recommended by the Tax Director's Handbook 2012 and was also featured in World Transfer Pricing 2015.

Before joining ELP, Rohit was part of the tax team at RSM & Co.

Mahesh Jaising
	BMR & Associates LLP Level 2, Prestige Nebula 8-12 Cubbon Road Bengaluru 560001 India Tel: +91 80 4032 0140 Email: mahesh.jaising@bmradvisors.com Mahesh Jaising is a partner with BMR's indirect tax practice in Bengaluru. He has more than 15 years' experience in a wide range of indirect tax matters, with a particular focus on the IT, e-commerce, real estate and education sectors. Mahesh has extensive experience in advising clients on the tax implications and risks involved in the establishment of manufacturing and distribution networks and services operations. He has also advised companies in restructuring with respect to their manufacturing and services activities, including the establishment of special economic zone units and availing of host of indirect tax benefits. In his advisory role, Mahesh has undertaken considerable work on contract structuring for real estate developers and engineering, procurement and construcution contractors. Also, he has assisted IT and IT-enabled services companies on complex issues involving cross-border service tax and VAT, and on tax issues pertaining to software transactions. Mahesh has appeared before the tribunals in various complex high-value service tax and VAT litigation matters. He is deeply engaged in representations before policymakers and regulatory authorities through various industry chambers. Mahesh has been ranked as a leading indirect tax adviser several times in the Indirect Tax Leaders guide. Mahesh is a graduate in commerce from the University of Bangalore, and qualified as a chartered accountant in 2001.

Mahesh Jaising

BMR & Associates LLP

Level 2, Prestige Nebula

8-12 Cubbon Road

Bengaluru 560001

India

Tel: +91 80 4032 0140

Email: mahesh.jaising@bmradvisors.com

Mahesh Jaising is a partner with BMR's indirect tax practice in Bengaluru. He has more than 15 years' experience in a wide range of indirect tax matters, with a particular focus on the IT, e-commerce, real estate and education sectors.

Mahesh has extensive experience in advising clients on the tax implications and risks involved in the establishment of manufacturing and distribution networks and services operations. He has also advised companies in restructuring with respect to their manufacturing and services activities, including the establishment of special economic zone units and availing of host of indirect tax benefits.

In his advisory role, Mahesh has undertaken considerable work on contract structuring for real estate developers and engineering, procurement and construcution contractors. Also, he has assisted IT and IT-enabled services companies on complex issues involving cross-border service tax and VAT, and on tax issues pertaining to software transactions.

Mahesh has appeared before the tribunals in various complex high-value service tax and VAT litigation matters. He is deeply engaged in representations before policymakers and regulatory authorities through various industry chambers. Mahesh has been ranked as a leading indirect tax adviser several times in the Indirect Tax Leaders guide.

Mahesh is a graduate in commerce from the University of Bangalore, and qualified as a chartered accountant in 2001.

Baskar K
	Deloitte Haskins & Sells LLP Deloitte Center Anchorage II #100/2 Richmond Road Bangalore-560 025 Karnataka India Tel: +91 80 6627 6172 Fax: +91 80 6627 6015 Email: kbaskar@deloitte.com Website: www.deloitte.com Baskar K, Deloitte India, has a blend of industrial and consulting experience in handling all indirect tax matters of central excise, customs, service tax, VAT, 100% export-oriented unit schemes (EOU), special economic zone (SEZ) matters and foreign trade policy. He has handled assignments for various Indian and multinational clients including entry strategy, contract/transaction structuring, planning reviews, compliance reviews and more. He has represented his clients before various tax authorities. Baskar is a speaker at various forums and part of the knowledge sharing sessions including knowledge sharing to the entry level tax administrators. He is also part of the Japanese service group focusing on Japanese clients in India. He is currently advising several of his clients on the proposed GST and assisting them with the transition. Baskar is a fellow member of the Institute of Company Secretaries of India, and is a graduate in both commerce and law.

Baskar K

Deloitte Haskins & Sells LLP

Deloitte Center

Anchorage II

#100/2 Richmond Road

Bangalore-560 025

Karnataka

India

Tel: +91 80 6627 6172

Fax: +91 80 6627 6015

Email: kbaskar@deloitte.com

Website: www.deloitte.com

Baskar K, Deloitte India, has a blend of industrial and consulting experience in handling all indirect tax matters of central excise, customs, service tax, VAT, 100% export-oriented unit schemes (EOU), special economic zone (SEZ) matters and foreign trade policy.

He has handled assignments for various Indian and multinational clients including entry strategy, contract/transaction structuring, planning reviews, compliance reviews and more. He has represented his clients before various tax authorities.

Baskar is a speaker at various forums and part of the knowledge sharing sessions including knowledge sharing to the entry level tax administrators. He is also part of the Japanese service group focusing on Japanese clients in India.

He is currently advising several of his clients on the proposed GST and assisting them with the transition.

Baskar is a fellow member of the Institute of Company Secretaries of India, and is a graduate in both commerce and law.

V Lakshmikumaran
	Lakshmikumaran & Sridharan Attorneys No. 5, Link Road, Jangpura Extn. New Delhi – 110014 India Tel: +91 (11) 41299800 Email: lakshmi.kumaran@lakshmisri.com Website: www.lakshmisri.com V Lakshmikumaran is the founder and managing partner of Lakshmikumaran & Sridharan Attorneys (L&S). He was part of the Indian Revenue Service for about ten years and was instrumental in devising certain key tax policies of the Indian government. He established L&S in 1985 and has developed practices in tax, international trade, intellectual property and corporate law. He advises companies in all areas of taxation, including international taxation and transfer pricing, customs, excise, service tax, VAT, GST, foreign trade policy and special economic zones, offering consulting, advisory, litigation and compliance services. His expertise in handling cross-border matters and related party transactions is widely recognised. For more than 30 years, Lakshmikumaran has handled several high-profile litigations and has led the firm in representing clients in more than 30,000 litigations before Supreme Court of India, High Courts, tribunals and quasi-judicial authorities. He has played a pivotal role in the development of jurisprudence relating to customs and excise laws in India. His clients include many well-known Fortune-500 companies and leading Indian corporates. He has been involved in interpreting and applying various multilateral agreements at both national and international levels. He is considered as an authority in trade remedy laws and trade-related aspects of intellectual property rights and has handled several disputes between companies and Government authorities in various countries. He has successfully represented clients from many countries in anti-dumping, subsidy and trade investigations initiated by India. As a delegate of the International Chamber of Commerce, Lakshmikumaran has attended World Customs Organisation – Harmonised System committee meetings on classification in Brussels. He has addressed the WCO General Agreement on Tariffs and Trade Valuation Workshop on customs valuation.

V Lakshmikumaran

Lakshmikumaran & Sridharan Attorneys

No. 5, Link Road, Jangpura Extn.

New Delhi – 110014

India

Tel: +91 (11) 41299800

Email: lakshmi.kumaran@lakshmisri.com

Website: www.lakshmisri.com

V Lakshmikumaran is the founder and managing partner of Lakshmikumaran & Sridharan Attorneys (L&S).

He was part of the Indian Revenue Service for about ten years and was instrumental in devising certain key tax policies of the Indian government. He established L&S in 1985 and has developed practices in tax, international trade, intellectual property and corporate law.

He advises companies in all areas of taxation, including international taxation and transfer pricing, customs, excise, service tax, VAT, GST, foreign trade policy and special economic zones, offering consulting, advisory, litigation and compliance services. His expertise in handling cross-border matters and related party transactions is widely recognised.

For more than 30 years, Lakshmikumaran has handled several high-profile litigations and has led the firm in representing clients in more than 30,000 litigations before Supreme Court of India, High Courts, tribunals and quasi-judicial authorities. He has played a pivotal role in the development of jurisprudence relating to customs and excise laws in India. His clients include many well-known Fortune-500 companies and leading Indian corporates.

He has been involved in interpreting and applying various multilateral agreements at both national and international levels. He is considered as an authority in trade remedy laws and trade-related aspects of intellectual property rights and has handled several disputes between companies and Government authorities in various countries. He has successfully represented clients from many countries in anti-dumping, subsidy and trade investigations initiated by India.

As a delegate of the International Chamber of Commerce, Lakshmikumaran has attended World Customs Organisation – Harmonised System committee meetings on classification in Brussels. He has addressed the WCO General Agreement on Tariffs and Trade Valuation Workshop on customs valuation.

Ranjeet Mahtani
	Economic Laws Practice Tel: +91 22 6636 7000 Mobile: +91 90046 04329 Email: ranjeetmahtani@elp-in.com Ranjeet Mahtani is a partner at ELP and has been a part of the firm's tax practice since 2007. He qualified as an advocate from the Mumbai University and a chartered accountant in 2003. Ranjeet advises on all direct and indirect taxation issues. He specialises in all nature of indirect taxes including central excise duty, customs duty, sales tax/VAT, service tax and entertainment tax as also the foreign trade policy of India. He has advised and appeared across fora in litigation matters for clients in the shipping, media, insurance, oil and gas and telecommunications sectors amongst others. Ranjeet routinely authors articles and columns in various publications and taxation forums, besides which he manages the in-house publications: Tax Alerts and Tax Newsletters. Ranjeet is regularly called upon to speak at/address conferences and seminars on taxation. Before joining ELP, Ranjeet was with Deloitte Haskins & Sells.

Ranjeet Mahtani

Economic Laws Practice

Tel: +91 22 6636 7000

Mobile: +91 90046 04329

Email: ranjeetmahtani@elp-in.com

Ranjeet Mahtani is a partner at ELP and has been a part of the firm's tax practice since 2007. He qualified as an advocate from the Mumbai University and a chartered accountant in 2003.

Ranjeet advises on all direct and indirect taxation issues. He specialises in all nature of indirect taxes including central excise duty, customs duty, sales tax/VAT, service tax and entertainment tax as also the foreign trade policy of India. He has advised and appeared across fora in litigation matters for clients in the shipping, media, insurance, oil and gas and telecommunications sectors amongst others.

Ranjeet routinely authors articles and columns in various publications and taxation forums, besides which he manages the in-house publications: Tax Alerts and Tax Newsletters. Ranjeet is regularly called upon to speak at/address conferences and seminars on taxation.

Before joining ELP, Ranjeet was with Deloitte Haskins & Sells.

M S Mani
	Deloitte Haskins & Sells LLP 28th Floor, Tower 3 Indiabulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Maharashtra India Tel: +91 22-61854210 Fax: +91 22-61854101 Email: msmani@deloitte.com Website: www.deloitte.com M S Mani, Deloitte India, is a partner in the tax practice handling indirect taxes. He has more than 26 years of post-qualification experience. He deals with clients across a broad range of sectors including financial services, manufacturing, consumer business and logistics. He has experience in assisting several multinational entities in their indirect tax planning and structuring from the inception phase in India. He also has considerable experience in understanding complex supply chains and advising on the multiple taxes and compliances that these supply chains mandate. His key competencies include advising multinationals entities in their indirect tax planning and structuring from the inception phase in India, advising clients on the tax planning, tax structuring and optimisation, tax controversy management and related issues. He also assists in indirect tax strategy formulation for complex matters, leads GST initiatives for various sectors, and advises clients on supply chain changes required after introduction of GST. He is also a key member of the Deloitte Asia Pacific indirect tax team, a highly specialised, experienced and integrated group, bringing global and Asia Pacific expertise to clients. He is also a regular speaker at seminars and workshops and his views on GST are sought by both print and electronic media.

M S Mani

Deloitte Haskins & Sells LLP

28th Floor, Tower 3

Indiabulls Finance Centre

Senapati Bapat Marg

Elphinstone Road (West)

Mumbai – 400 013

Maharashtra

India

Tel: +91 22-61854210

Fax: +91 22-61854101

Email: msmani@deloitte.com

Website: www.deloitte.com

M S Mani, Deloitte India, is a partner in the tax practice handling indirect taxes. He has more than 26 years of post-qualification experience. He deals with clients across a broad range of sectors including financial services, manufacturing, consumer business and logistics. He has experience in assisting several multinational entities in their indirect tax planning and structuring from the inception phase in India. He also has considerable experience in understanding complex supply chains and advising on the multiple taxes and compliances that these supply chains mandate.

His key competencies include advising multinationals entities in their indirect tax planning and structuring from the inception phase in India, advising clients on the tax planning, tax structuring and optimisation, tax controversy management and related issues. He also assists in indirect tax strategy formulation for complex matters, leads GST initiatives for various sectors, and advises clients on supply chain changes required after introduction of GST.

He is also a key member of the Deloitte Asia Pacific indirect tax team, a highly specialised, experienced and integrated group, bringing global and Asia Pacific expertise to clients. He is also a regular speaker at seminars and workshops and his views on GST are sought by both print and electronic media.

N Mathivanan
	Lakshmikumaran & Sridharan Attorneys No. 5, Link Road, Jangpura Extn. New Delhi – 110014 India Tel: +91 (11) 41299800 Email: mathi@lakshmisri.com Website: www.lakshmisri.com Mathivanan heads the Lakshmikumaran & Sridharan Attorneys (L&S) consulting team in Delhi. He is also involved in the field of training related to service tax, VAT, GST and Cenvat credit rules as well as IT-related matters. He constantly delivers lectures in various industry forums and advises companies on transitional provisions for successful implementation of GST. He is also instrumental in providing solutions for tax optimisation by redesigning supply chains. Before joining L&S in 2002, he worked as director in the office of Comptroller and Auditor General of India. During his tenure, he had audited the accounts of the United Nations Headquarters. His areas of practice include service tax, VAT, GST and corporate consultancy and advisory.

N Mathivanan

Lakshmikumaran & Sridharan Attorneys

No. 5, Link Road, Jangpura Extn.

New Delhi – 110014

India

Tel: +91 (11) 41299800

Email: mathi@lakshmisri.com

Website: www.lakshmisri.com

Mathivanan heads the Lakshmikumaran & Sridharan Attorneys (L&S) consulting team in Delhi. He is also involved in the field of training related to service tax, VAT, GST and Cenvat credit rules as well as IT-related matters.

He constantly delivers lectures in various industry forums and advises companies on transitional provisions for successful implementation of GST. He is also instrumental in providing solutions for tax optimisation by redesigning supply chains.

Before joining L&S in 2002, he worked as director in the office of Comptroller and Auditor General of India. During his tenure, he had audited the accounts of the United Nations Headquarters.

His areas of practice include service tax, VAT, GST and corporate consultancy and advisory.

Sachin Menon
	KPMG in India Lodha Excelus, 5th floor Apollo Mills Compound N M Joshi Marg, Mahalaxmi Mumbai – 400 011 India Tel: +91 22 3090 2682 Cell: +91 98 202 89197 Email: sachinmenon@kpmg.com Website: www.kpmg.com Sachin Menon is a partner and the national head of indirect taxes for KPMG in India. Sachin has 34 years of experience in handling indirect taxes, including 16 years with various multinationals/local corporates in management roles, and 18 years with major global consulting firms including Ernst & Young and PwC. His areas of functional expertise include GST, VAT, customs, service tax, central and state sales tax laws, foreign trade policies, excise, works contract tax, EPC structuring, TESCAM, lease tax, octopi, special economic zones/EOU/STP schemes and R&D cess. Sachin has been advising various MNCs and local corporates in the manufacturing and service sectors, assisting with tax planning, formulation of corporate tax policies, handling legal matters, M&A and business restructuring in relation to indirect taxes. He also has rich experience of spearheading VAT initiatives in India during the introduction of VAT and is closely associated with various governments, chambers of commerce and the industry. He plays an active role in formulation of the GST policy and is actively involved in consultations by government agencies and industry. He is the co-chairman of GST Task Force and the Federation of Indian Chambers of Commerce & Industry. He is also the chairman of GST Committee, USIBC. Sachin is the ex-chairman of the Bombay Chamber of Commerce & Industry, and a member of indirect tax committee of CII Maharashtra State Council. Sachin has been recognised as one of top ten most admired Asia Pacific indirect tax advisers by International Tax Review.

Sachin Menon

KPMG in India

Lodha Excelus, 5th floor

Apollo Mills Compound

N M Joshi Marg, Mahalaxmi

Mumbai – 400 011

India

Tel: +91 22 3090 2682

Cell: +91 98 202 89197

Email: sachinmenon@kpmg.com

Website: www.kpmg.com

Sachin Menon is a partner and the national head of indirect taxes for KPMG in India.

Sachin has 34 years of experience in handling indirect taxes, including 16 years with various multinationals/local corporates in management roles, and 18 years with major global consulting firms including Ernst & Young and PwC.

His areas of functional expertise include GST, VAT, customs, service tax, central and state sales tax laws, foreign trade policies, excise, works contract tax, EPC structuring, TESCAM, lease tax, octopi, special economic zones/EOU/STP schemes and R&D cess.

Sachin has been advising various MNCs and local corporates in the manufacturing and service sectors, assisting with tax planning, formulation of corporate tax policies, handling legal matters, M&A and business restructuring in relation to indirect taxes.

He also has rich experience of spearheading VAT initiatives in India during the introduction of VAT and is closely associated with various governments, chambers of commerce and the industry. He plays an active role in formulation of the GST policy and is actively involved in consultations by government agencies and industry.

He is the co-chairman of GST Task Force and the Federation of Indian Chambers of Commerce & Industry. He is also the chairman of GST Committee, USIBC.

Sachin is the ex-chairman of the Bombay Chamber of Commerce & Industry, and a member of indirect tax committee of CII Maharashtra State Council.

Sachin has been recognised as one of top ten most admired Asia Pacific indirect tax advisers by International Tax Review.

L Badri Narayanan
	Lakshmikumaran & Sridharan Attorneys 2nd Floor, B&C Wing, Cnergy IT Park Appa Saheb Marathe Marg, Prabhadevi Mumbai – 400025 India Tel: +91 (22) 24392500 Email: badri@lakshmisri.com Website: www.lakshmisri.com Badri Narayanan is a litigator practicing at Lakshmikumaran & Sridharan Attorneys in the area of tax, intellectual property and regulatory laws. His practice focuses on advocacy practice for services and technology companies before the Bombay High Court, tribunals and quasi-judicial authorities. Badri has particular experience in goods and services tax (GST) laws and has been involved in counselling companies on key issues concerning supply chain. He has expertise in e-commerce and has advised some of the largest e-commerce companies on collaboration and operations in India to comply with regulatory, tax and intellectual property laws. In the area of software, Badri has handled a variety of issues including protection of software in India, shrink-wrap and click-wrap contracts, introduction of new licensing models for distribution of software, open source software, taxability of software in India, transfer pricing and customs valuation studies. Before joining the firm, Badri practiced as an intellectual property lawyer in the US, where he drafted and negotiated intellectual property licensing and cross-licensing arrangements. He was also involved in several US patent litigation matters. Badri holds a Bachelor's degree in physics from St. Stephen's College at the University of Delhi, a law degree from the University of London and a Master's degree in law from the Cornell Law School in New York. He is admitted to practice in India and New York and is a qualified patent agent in India.

L Badri Narayanan

Lakshmikumaran & Sridharan Attorneys

2nd Floor, B&C Wing, Cnergy IT Park

Appa Saheb Marathe Marg, Prabhadevi

Mumbai – 400025

India

Tel: +91 (22) 24392500

Email: badri@lakshmisri.com

Website: www.lakshmisri.com

Badri Narayanan is a litigator practicing at Lakshmikumaran & Sridharan Attorneys in the area of tax, intellectual property and regulatory laws. His practice focuses on advocacy practice for services and technology companies before the Bombay High Court, tribunals and quasi-judicial authorities.

Badri has particular experience in goods and services tax (GST) laws and has been involved in counselling companies on key issues concerning supply chain. He has expertise in e-commerce and has advised some of the largest e-commerce companies on collaboration and operations in India to comply with regulatory, tax and intellectual property laws.

In the area of software, Badri has handled a variety of issues including protection of software in India, shrink-wrap and click-wrap contracts, introduction of new licensing models for distribution of software, open source software, taxability of software in India, transfer pricing and customs valuation studies.

Before joining the firm, Badri practiced as an intellectual property lawyer in the US, where he drafted and negotiated intellectual property licensing and cross-licensing arrangements. He was also involved in several US patent litigation matters.

Badri holds a Bachelor's degree in physics from St. Stephen's College at the University of Delhi, a law degree from the University of London and a Master's degree in law from the Cornell Law School in New York. He is admitted to practice in India and New York and is a qualified patent agent in India.

Raghavan Ramabadran
	Lakshmikumaran & Sridharan Attorneys 2, Wallace Garden, 2nd Street Chennai – 600 006 India Tel: +91 (44) 2833 4700 Email: raghavan.r@lakshmisri.com Website: www.lakshmisri.com Raghavan Ramabadran is a partner and practice head at Lakshmikumaran & Sridharan Attorneys (L&S), and is based in Chennai. He is responsible for drafting opinions, appeals and writs and actively involves himself in litigation before High Court, Sales Tax Appellate Tribunal and various other fora. He has imparted knowledge in various forums, seminars and training programs to participants from esteemed organisations with varied businesses and interests related to production and services. Raghavan joined L&S in 2004 as a chartered accountant. His areas of practice include customs, central excise, service tax and VAT.

Raghavan Ramabadran

Lakshmikumaran & Sridharan Attorneys

2, Wallace Garden, 2nd Street

Chennai – 600 006

India

Tel: +91 (44) 2833 4700

Email: raghavan.r@lakshmisri.com

Website: www.lakshmisri.com

Raghavan Ramabadran is a partner and practice head at Lakshmikumaran & Sridharan Attorneys (L&S), and is based in Chennai. He is responsible for drafting opinions, appeals and writs and actively involves himself in litigation before High Court, Sales Tax Appellate Tribunal and various other fora. He has imparted knowledge in various forums, seminars and training programs to participants from esteemed organisations with varied businesses and interests related to production and services.

Raghavan joined L&S in 2004 as a chartered accountant. His areas of practice include customs, central excise, service tax and VAT.

Muralidharan Ramaratnam
	Deloitte Haskins & Sells LLP 7th Floor, Building No 10, Tower-B DLF Cyber City Gurgaon -122002 India Tel: +91 124 6793608 Fax: +91 124 6792012 Email: rmuralidhar@deloitte.com Website: www.deloitte.com Muralidharan Ramaratnam, Deloitte India, is a senior director specialising in indirect taxation. Muralidharan has more than 35 years of post-qualification experience including 22 years of specialisation in indirect tax matters. He has worked extensively in the area of indirect taxes both in industry and in tax consulting. Muralidharan has worked in several different areas of indirect taxes, including GST impact assessment of a client's business, contract structuring from an indirect tax optimisation standpoint, conducting diagnostic reviews of the operations of corporates from an indirect tax perspective and bid advisory. Muralidharan regularly appears before the adjudicating and appellate indirect tax forums to defend litigation matters of clients. Muralidharan interfaces with the Central Board of Excise and Customs and various Commissionerates to resolve clients' indirect tax issues, and has also made several presentations on customs, service taxes and VAT in various trade chambers. He contributes articles to financial dailies and is also a frequent participant on indirect tax issues on national television. Muralidharan has a bachelor's degree in commerce and holds a law degree from Delhi University. He is also a cost and management accountant.

Muralidharan Ramaratnam

Deloitte Haskins & Sells LLP

7th Floor, Building No 10, Tower-B

DLF Cyber City

Gurgaon -122002

India

Tel: +91 124 6793608

Fax: +91 124 6792012

Email: rmuralidhar@deloitte.com

Website: www.deloitte.com

Muralidharan Ramaratnam, Deloitte India, is a senior director specialising in indirect taxation. Muralidharan has more than 35 years of post-qualification experience including 22 years of specialisation in indirect tax matters. He has worked extensively in the area of indirect taxes both in industry and in tax consulting.

Muralidharan has worked in several different areas of indirect taxes, including GST impact assessment of a client's business, contract structuring from an indirect tax optimisation standpoint, conducting diagnostic reviews of the operations of corporates from an indirect tax perspective and bid advisory. Muralidharan regularly appears before the adjudicating and appellate indirect tax forums to defend litigation matters of clients.

Muralidharan interfaces with the Central Board of Excise and Customs and various Commissionerates to resolve clients' indirect tax issues, and has also made several presentations on customs, service taxes and VAT in various trade chambers. He contributes articles to financial dailies and is also a frequent participant on indirect tax issues on national television.

Muralidharan has a bachelor's degree in commerce and holds a law degree from Delhi University. He is also a cost and management accountant.

Saloni Roy
	Deloitte Haskins & Sells LLP 7th Floor, Building 10, Tower B, DLF Cyber City Complex DLF City Phase II Gurgaon-122 002, Haryana India Tel: +91 12 4679 2910 Fax: +91 12 4679 2012 Email: saloniroy@deloitte.com Website: www.deloitte.com Saloni Roy, Deloitte India, is a senior director in the Gurgaon office, specialising in indirect taxes including India's upcoming GST. She has more than 23 years' experience in tax and regulatory matters. Saloni has dealt in matters pertaining to VAT, service tax, central excise duty, customs duty, and foreign trade policy. The indirect tax regime in India is proposed to be replaced by GST regime. Saloni has been involved extensively in advising and preparing clients on the transition to GST. Saloni advises various multinational organisations and Indian companies across industries. She has been involved in handling issues for clients in aviation, aerospace and defence, oil and gas, infrastructure, retail, telecommunications and information technology. She has been recognised in this guide to the world's leading indirect tax advisers by International Tax Review in 2014, 2015, and 2016. She has also been recognised in the same publications's Women in Tax Leaders guide in 2015 and 2016. She frequently contributes articles and thought papers to financial dailies and tax journals. Saloni has a bachelor's degree in economics from Madras University and holds a law degree (LLB) from Delhi University. She is also associated with various chambers of commerce.

Saloni Roy

Deloitte Haskins & Sells LLP

7th Floor, Building 10,

Tower B, DLF Cyber City Complex

DLF City Phase II

Gurgaon-122 002, Haryana

India

Tel: +91 12 4679 2910

Fax: +91 12 4679 2012

Email: saloniroy@deloitte.com

Website: www.deloitte.com

Saloni Roy, Deloitte India, is a senior director in the Gurgaon office, specialising in indirect taxes including India's upcoming GST. She has more than 23 years' experience in tax and regulatory matters.

Saloni has dealt in matters pertaining to VAT, service tax, central excise duty, customs duty, and foreign trade policy. The indirect tax regime in India is proposed to be replaced by GST regime. Saloni has been involved extensively in advising and preparing clients on the transition to GST.

Saloni advises various multinational organisations and Indian companies across industries. She has been involved in handling issues for clients in aviation, aerospace and defence, oil and gas, infrastructure, retail, telecommunications and information technology.

She has been recognised in this guide to the world's leading indirect tax advisers by International Tax Review in 2014, 2015, and 2016. She has also been recognised in the same publications's Women in Tax Leaders guide in 2015 and 2016. She frequently contributes articles and thought papers to financial dailies and tax journals.

Saloni has a bachelor's degree in economics from Madras University and holds a law degree (LLB) from Delhi University. She is also associated with various chambers of commerce.

Harsh Shah
	Economic Laws Practice Tel: +91 22 6636 7000 Mobile: +91 77100 26918 Email: harshshah@elp-in.com Harsh Shah is a partner in the tax practice of ELP, and focuses on indirect taxes. He qualified as a chartered accountant in 2002. He obtained his law degree from Government Law College in 2006 and has also completed his master's degree in commerce in 2003. Harsh has over fourteen years of post-qualification experience in indirect tax and handles all indirect taxes such as service tax, VAT, customs, excise and foreign trade policy matters. He advises various multinational and domestic companies on their day to day indirect tax matters. Harsh has featured as one of the leading indirect tax advisers in the country in International Tax Review's World Tax guide. He has keen interest in and writes articles which are published in leading tax websites and newspapers. He is also a regular speaker at various forums. Prior to working with ELP, Harsh has worked with some of the Big 4 accounting firms such as PwC and Deloitte.

Harsh Shah

Economic Laws Practice

Tel: +91 22 6636 7000

Mobile: +91 77100 26918

Email: harshshah@elp-in.com

Harsh Shah is a partner in the tax practice of ELP, and focuses on indirect taxes. He qualified as a chartered accountant in 2002. He obtained his law degree from Government Law College in 2006 and has also completed his master's degree in commerce in 2003.

Harsh has over fourteen years of post-qualification experience in indirect tax and handles all indirect taxes such as service tax, VAT, customs, excise and foreign trade policy matters. He advises various multinational and domestic companies on their day to day indirect tax matters.

Harsh has featured as one of the leading indirect tax advisers in the country in International Tax Review's World Tax guide. He has keen interest in and writes articles which are published in leading tax websites and newspapers. He is also a regular speaker at various forums.

Prior to working with ELP, Harsh has worked with some of the Big 4 accounting firms such as PwC and Deloitte.

Nishant Shah
	Economic Laws Practice Tel: +91 22 6636 7000 Mobile: + 91 90046 04323 Email: NishantShah@elp-in.com Nishant Shah is a partner in the tax practice of ELP, focusing on indirect taxes. He is a qualified lawyer and a chartered accountant. His areas of expertise include excise, customs, service tax, central sales tax, state levies as well as regulations under the foreign trade policy. Nishant has worked extensively with the state governments of Rajasthan and Punjab during the introduction of the VAT regime in India. He has worked extensively with various industry associations and assisted them in successfully representing before the Central Government or state governments for granting of reliefs from concerns faced by these associations. He has tremendous experience and expertise on matters relating to special economic zones. As part of a new initiative, Nishant has been working on developing expertise in relation to the anti-money laundering, anti-corruption and allied laws recently introduced in India, including its implications for various industries. Nishant has been recommended for his expertise in tax by The Legal500 Asia-Pacific 2016. Before working at ELP, Nishant was part of the tax teams at KPMG and Deloitte.

Nishant Shah

Economic Laws Practice

Tel: +91 22 6636 7000

Mobile: + 91 90046 04323

Email: NishantShah@elp-in.com

Nishant Shah is a partner in the tax practice of ELP, focusing on indirect taxes. He is a qualified lawyer and a chartered accountant. His areas of expertise include excise, customs, service tax, central sales tax, state levies as well as regulations under the foreign trade policy.

Nishant has worked extensively with the state governments of Rajasthan and Punjab during the introduction of the VAT regime in India. He has worked extensively with various industry associations and assisted them in successfully representing before the Central Government or state governments for granting of reliefs from concerns faced by these associations. He has tremendous experience and expertise on matters relating to special economic zones.

As part of a new initiative, Nishant has been working on developing expertise in relation to the anti-money laundering, anti-corruption and allied laws recently introduced in India, including its implications for various industries.

Nishant has been recommended for his expertise in tax by The Legal500 Asia-Pacific 2016.

Before working at ELP, Nishant was part of the tax teams at KPMG and Deloitte.

Rohan Shah
	Chambers of Rohan Shah 1502 A, Dalamal Towers Free Press Journal Road Nariman Point Mumbai 400 021 India Tel: +91 22 2287 3131/ 0101 Mobile: +91 99670 23300 Email: rohan@shahchambers.in Rohan Shah is a practicing counsel in the Bombay High Court and Supreme Court. He received his law degree from the Government Law College of Bombay University (now the University of Mumbai). After his LLB, he worked with Crawford Bayley and Co., Advocates and Solicitors in Mumbai (1988-1989). In 2001, Rohan founded Economic Laws Practice (ELP), a leading law firm in India. He was the managing partner of ELP from 2001 to 2016 and then moved on to practice as an independent counsel. Renowned for his practical knowledge of India's indirect, domestic, and international taxation codes and policies, Rohan has been appointed to various expert committees formed by the Indian Ministry of Finance and the Indian Ministry of Commerce. He was a member of the Indian commerce minister's negotiating team at the WTO ministerial conferences in Seattle in November 1999. He was recently appointed as legal expert of the Central Board of Excise and Customs sub-committee constituted by the Ministry of Finance in March 2016 to investigate all issues relating to the imposition of excise duty on jewellery. Rohan has been listed as a leading lawyer in India for his expertise in taxation and technology, media and telecommunications practices by The Legal500 Asia Pacific and Chambers Asia-Pacific (2009–2016); and as a market leader by Asialaw Profiles (2016). International Tax Review has consistently recognised his status as a leading tax lawyer in the Indirect Tax Leaders guide, while Tax Directors Handbook also recommended him (2007–2016). He has also been selected among the "100 leading tax lawyers in the world" by Who's Who Legal: Corporate Tax (2009), and named as a "leading lawyer" by Who's Who Legal: Corporate Tax (2010–2017) and Who's Who Legal: Trade & Customs (2013 to 2017). Rohan has featured in Asian Legal Business's "hot 100" list in 2010, and was named in the January 2000 edition of India Today as one of the "50 Indians for the next millennium". He was recognised as the exclusive winner in the corporate tax category in India at the Client Choice Awards (2014 and 2015), and as a leading tax controversy adviser in India by ITR's Tax Controversy Leaders guide (fourth, fifth and sixth editions). Rohan is a qualified solicitor and is also authorised to practice in England and Wales, as a member of the Law Society.

Rohan Shah

Chambers of Rohan Shah

1502 A, Dalamal Towers

Free Press Journal Road

Nariman Point

Mumbai 400 021

India

Tel: +91 22 2287 3131/ 0101

Mobile: +91 99670 23300

Email: rohan@shahchambers.in

Rohan Shah is a practicing counsel in the Bombay High Court and Supreme Court. He received his law degree from the Government Law College of Bombay University (now the University of Mumbai). After his LLB, he worked with Crawford Bayley and Co., Advocates and Solicitors in Mumbai (1988-1989). In 2001, Rohan founded Economic Laws Practice (ELP), a leading law firm in India. He was the managing partner of ELP from 2001 to 2016 and then moved on to practice as an independent counsel.

Renowned for his practical knowledge of India's indirect, domestic, and international taxation codes and policies, Rohan has been appointed to various expert committees formed by the Indian Ministry of Finance and the Indian Ministry of Commerce. He was a member of the Indian commerce minister's negotiating team at the WTO ministerial conferences in Seattle in November 1999. He was recently appointed as legal expert of the Central Board of Excise and Customs sub-committee constituted by the Ministry of Finance in March 2016 to investigate all issues relating to the imposition of excise duty on jewellery.

Rohan has been listed as a leading lawyer in India for his expertise in taxation and technology, media and telecommunications practices by The Legal500 Asia Pacific and Chambers Asia-Pacific (2009–2016); and as a market leader by Asialaw Profiles (2016).

International Tax Review has consistently recognised his status as a leading tax lawyer in the Indirect Tax Leaders guide, while Tax Directors Handbook also recommended him (2007–2016). He has also been selected among the "100 leading tax lawyers in the world" by Who's Who Legal: Corporate Tax (2009), and named as a "leading lawyer" by Who's Who Legal: Corporate Tax (2010–2017) and Who's Who Legal: Trade & Customs (2013 to 2017). Rohan has featured in Asian Legal Business's "hot 100" list in 2010, and was named in the January 2000 edition of India Today as one of the "50 Indians for the next millennium". He was recognised as the exclusive winner in the corporate tax category in India at the Client Choice Awards (2014 and 2015), and as a leading tax controversy adviser in India by ITR's Tax Controversy Leaders guide (fourth, fifth and sixth editions).

Rohan is a qualified solicitor and is also authorised to practice in England and Wales, as a member of the Law Society.

Kumar Visalaksh
	Economic Laws Practice Tel: +91 11 4354 8400 Mobile: +91 88004 96488 Email: kumarvisalaksh@elp-in.com Kumar Visalaksh is a partner in the tax practice at ELP and is based in Delhi. Kumar has over ten years of experience in rendering tax advisory, transactional and litigation services. He regularly advises clients on customs, excise, service tax, VAT/central service tax, foreign trade policy and export control related matters. He has been extensively associated with both advisory and litigation services for various Fortune 500 companies on indirect tax issues. Kumar writes regularly on issues related to taxation for leading newspapers/magazines such as The Economic Times, Financial Express, Economic and Political Weekly and Indirect Taxation Review. He is also a regular speaker at various tax conferences. Kumar is a graduate (BA. LLB) from the National Academy of Legal Studies and Research (NALSAR), University of Law, Hyderabad.

Kumar Visalaksh

Economic Laws Practice

Tel: +91 11 4354 8400

Mobile: +91 88004 96488

Email: kumarvisalaksh@elp-in.com

Kumar Visalaksh is a partner in the tax practice at ELP and is based in Delhi. Kumar has over ten years of experience in rendering tax advisory, transactional and litigation services. He regularly advises clients on customs, excise, service tax, VAT/central service tax, foreign trade policy and export control related matters. He has been extensively associated with both advisory and litigation services for various Fortune 500 companies on indirect tax issues.

Kumar writes regularly on issues related to taxation for leading newspapers/magazines such as The Economic Times, Financial Express, Economic and Political Weekly and Indirect Taxation Review. He is also a regular speaker at various tax conferences. Kumar is a graduate (BA. LLB) from the National Academy of Legal Studies and Research (NALSAR), University of Law, Hyderabad.

T Viswanathan
	Lakshmikumaran & Sridharan Attorneys 2nd Floor, B&C Wing, Cnergy IT Park Appa Saheb Marathe Marg, Prabhadevi Mumbai – 400025 India Tel: +91 (22) 24392500 Email: viswanathan.t@lakshmisri.com Website: www.lakshmisri.com T Viswanathan heads the customs team at Lakshmikumaran & Sridharan Attorneys. He is responsible for matters relating to litigation and consulting. He has handled several cases before the Supreme Court, High Courts, tribunal and departmental officers. He regularly speaks before various industry forums on issues relating to customs and foreign trade policy. His areas of practice include, customs, central excise and the Foreign Exchange Management Act (FEMA).

T Viswanathan

Lakshmikumaran & Sridharan Attorneys

2nd Floor, B&C Wing, Cnergy IT Park

Appa Saheb Marathe Marg, Prabhadevi

Mumbai – 400025

India

Tel: +91 (22) 24392500

Email: viswanathan.t@lakshmisri.com

Website: www.lakshmisri.com

T Viswanathan heads the customs team at Lakshmikumaran & Sridharan Attorneys. He is responsible for matters relating to litigation and consulting. He has handled several cases before the Supreme Court, High Courts, tribunal and departmental officers.

He regularly speaks before various industry forums on issues relating to customs and foreign trade policy.

His areas of practice include, customs, central excise and the Foreign Exchange Management Act (FEMA).