Ms. Smita Singh
Partner, Singh & Associates
Indirect Tax, Customs & Trade Group
Qualifications: LLB from Delhi University
Key Practice Areas: Smita embraces in-depth knowledge and vast experience in assisting clients under erstwhile Indirect Taxes, Goods and Services Tax (GST), Customs and Trade Laws, wherein she provides advisory, litigation and compliance assistance to clients. She also handles matters pertaining to Regulatory Laws, Money Laundering and Anti- Corruption Laws, providing both litigation and advisory services. She renders services to varied sectors such as manufacturing, real estate, pharma, infrastructure, oil and gas, defense, media, IT ITES, retail, hospitality, banking and financial services, e-commerce, etc.
Experience: Smita Singh has 14 years of extensive experience in advising clients on various matters under erstwhile Indirect Tax, GST, Customs and Trade matters and the Foreign Trade Policy (FTP). Prior to working with S&A, Smita was leading GST practice group as a partner in Ashok Dhingra Associates (ADA). She has earlier worked in Khaitan & Co. and JSA where she was promoted as partner before joining ADA. Smita has advised various Indian & Multinational Companies.
Smita provides advisory, litigation and compliance assistance under GST. She has assisted clients in making various representation to Central Board of Indirect Taxes, Customs and GST Council addressing key issues on anomaly in law, Tax rate inconsistency, business issues, etc. seeking intervention and clarification.
Smita advises clients on various Customs and Trade issues including importability/ exportability, classification and rate of goods, eligibility of exemption notifications, country of Origin Rules, availability of drawback, export and import of dual use items, restricted technologies and items covered by SCOMET List of India in compliance to Multilateral Agreements etc. She also advises on export/ import policy and sanctions under FTP and other regulatory laws. Smita assists clients in taking approval for setting up and exit from 100% Export Oriented Units (EOU) Scheme, Special Economic Zones and Free Trade Warehousing Zones Scheme. She also assists clients in seeking approval from the authorities for change of implementation agency in case of merger, acquisition, takeover, etc. of EOU.
Smita appears as arguing counsel before Tribunals, High Courts and Supreme Court and also before various Regulatory Authorities in Indirect Taxes, Customs and Trade Matters.
She has significant experience of working on specialized matters relating to investigations by Authorities for levy of anti-dumping and safeguards duty on goods exported to India. Smita also assists clients during and after raid or investigations by authorities like the Directorate of Revenue Intelligence, the Directorate General Goods and Services Tax Intelligence. She has assisted clients in investigation and advisory services with respect to employee fraud, anti corruption law violations, and other related issues.
Smita is heading the firm’s Indirect Tax, Customs & Trade Group and has noteworthy experience in helping clients with the changing dynamics of the indirect taxation which has undergone significant changes in the recent years.