Knowledge initiatives at L&S are nurtured by a constant stream of analysis and opinion pieces by our consultants and their practice experiences. Our insights are gleaned from the best of the organisation’s learning, and are shared through the year.

LKS - In Focus


GST on online gaming

GST on online gaming

LKS analysis of the Group of Ministers (GOM) report on online gaming. The analysis also covers latest legislative developments impacting GST on online gaming, while talking about implications of the Information Technology Rules on GST, comparative analysis of legal status & business models of lottery vs online gaming, and services vs goods argument for online gaming.

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Size: 666 KB |30 pages


Impact of the proposed taxation

LKS Impact of the Proposed Taxation

White Paper on taxability of online gaming income. It covers the overview of the online skill gaming industry, income-tax with respect to the gaming income, and elaborately discusses the taxability aspects of online gaming income as proposed by the Finance Bill, 2023. We also suggest few recommendations in this regard.

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Size: 376 KB | 28 pages



Taxation Of The Digital Economy

Taxation Of The Digital Economy

Ahead of the GST council meeting on 17 December, Lakshmikumaran & Sridharan, in this detailed whitepaper, has showcased international best practices in GST for online gaming. According to the report, most countries with a thriving online gaming industry follow a ‘Tax on Gross Gaming Revenue (GGR)’ model. It also cites examples of countries where high taxation and /or incorrect levy on the contest entry amount (CEA) led to revenue loss for the Government and encouraged the growth of the unauthorised offshore betting and gambling platforms.

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Size: 530 KB | 32 pages



Investing In India

LKS Investing In India

India is a booming G20 economy. As per the IMF, India’s GDP is expected to reach US$ 5 trillion by 2027. It has seen consistent economic growth over the last decade and has a high future potential thanks to its burgeoning middle class with increasing disposable incomes, several high net worth individuals, and a stable democracy. It is also one of the newly industrialized countries of the world and has a large and growing base of educated and skilled manpower.

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Size: 1.8 KB | 65 pages



Electric Vehicles 2022

E-Mobility: Key trends and regulatory outlook in electric vehicles

The latest issue of “LKS - IN FOCUS” provides a 360-degree view of the E-mobility sector that seems of be the future of automobiles in the country. It covers articles on important topics surrounding electric vehicles in India. Talking about the affordability and desirability, the articles cover the policy and regulatory environment and the electric vehicle charging infrastructure. Further, covering topics like telematics: the new frontier in AutoTech, collaboration and acquisitions among automakers, various authors also deal with commercial contracts for the EV industry and tax on lithium-ion batteries.

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Size: 7.08 MB | 96 pages

Yearly Round up 2021

Yearly Round up 2021

The Handbook – Yearly Round-Up 2021 summarises the year 2021 from the perspectives of corporate laws, commercial laws, FEMA and SEBI regulations. It also covers summaries of various case law both from the corporate practice and from the direct tax practice area. On direct tax, the handbook elaborately discusses various notifications and circulars, and changes in the Income Tax Act and the Income Tax Rules. It also covers M&A tax updates and judgements.

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Size: 2 MB | 46 pages


Farm to Food: Key Trends and Regulatory Outlook in Agritech

3 March 2021

This inaugural issue of LKS - In Focus offers a 360 degree view of the industry from legal, regulatory and tax perspectives. The articles span the farm bills, innovations in agritech, trends in the seed industry, climate change, food laws, intellectual property issues relating to agri both from tech and brand perspectives, income tax incentives, and, classification issues relating to food products.

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LKS in Focus:FARM TO FOOD: KEY TRENDS AND REGULATORY OUTLOOK IN AGRITECH Download full edition of LKS - In Focus (Agritech)
Size: 5 MB | 142 pages


Regulatory Tussle: Competition Commission of India v. Controller of Patents & Ors.

19 June 2020

In its brief 11-year existence, the Competition Commission of India (“CCI”) has investigated anti-competitive conduct across several diverse sectors of the Indian economy. The CCI is the sole quasi-judicial and regulatory body established under the Competition Act, 2002 (as amended) (“Competition Act”).

Competition Law at the NCLAT: A Three Year Round - Up

14 April 2019

In an effort to streamline the functioning of tribunals in India, the Finance Act, 2017 brought appeals filed against the orders of the Competition Commission of India (CCI)under the Competition Act, 2002 (CompetitionAct) within the purview of the National Company Law Appellate Tribunal (NCLAT).

State Biological Diversity Rules – A puzzle waiting to be solved

18 Oct. 2019

India ratified the Convention on Biological Diversity (CBD), which was held in Rio de Janeiro, Brazil, in 1992 [endnote 1] by becoming a Party to it on February 1994.


Cybercrime: An Impending Threat in this Tech Savvy World

10 Nov 2018

The enormity and anonymity of cybercrimes weakens trust of individuals and businesses in the Information Communications Technology. Globally, the world is still coming to terms with the reactionary and reporting measures that must take place with respect to cybercrimes. In India.


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E-invoicing under GST

E-invoicing under GST

Size: 927 KB | Oct 7, 2020

IP monograph:
Trade secrets

Size: 213 KB | Oct 29, 2018

IP monograph:
Divisional Applications

Size: 176 KB | Oct 29, 2018

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