Key Practice Areas :Indirect Tax, Customs and Trade Laws
Sectors : Infrastructure, Real Estate, Airports, Telecom, Mining, Energy, Manufacturing, Oil & Gas, IT/ITes, Media, Banking and Financial Services, E-Commerce, Retail.
Smita Singh leads the Firm’s Indirect Tax, Customs and Trade Group, leveraging over 18 years of experience in providing advisory, litigation, and compliance services under the erstwhile Indirect Taxes, Goods and Services Tax (GST), Customs and Trade Laws, and Foreign Trade Policy (FTP). She advises Indian and multinational companies on various issues related to GST, including addressing key issues on anomalies in law, tax rate inconsistencies, and business issues by making representations to the Central Board of Indirect Taxes, Customs, and GST Council. Smita is leading various complex investigation matters initiated by the DGGSTI spanning across sectors and Indian jurisdiction.
Smita is an expert in Customs and Trade issues, including classification and rate of goods, eligibility of exemption notifications, country of Origin Rules, availability of drawback, and benefits under various schemes under the FTP such as RoDTEP, MOOWR, Advance Authorisation, Export Oriented Units (EOU) Scheme and also Special Economic Zones, and Free Trade Warehousing Zones. She also advises on eligibility for FTA benefits, export/import policy and sanctions, license requirements under FTP and other regulatory laws. She assists clients in navigating during and after raids or investigations by the DRI.
Smita has been assisting clients in trade remedial investigations initiated by the DGTR, Ministry of Commerce.
Smita appears before Tribunals, High Courts, Supreme Court, and various Regulatory Authorities in Indirect Taxes, Customs, and Trade Matters. She has extensive experience working on specialized matters relating to investigations by authorities for levy of anti-dumping and safeguards duty on goods exported to India, and she assists clients in navigating during and after raids or investigations by authorities like the Directorate of Revenue Intelligence and the Directorate General Goods and Services Tax Intelligence.
Her expertise in the field has earned her the admiration from her clients and peers.
Memberships:
- Bar Council of Delhi
- Delhi High Court Bar Association
- Customs Excise & Service Tax Appellate Tribunal
Recent Recognitions
- Asian Legal Business (ALB) Thomson Reuters recognised Ms Smita Singh among “India Super 50 Lawyers 2024”.
- Legal Era Indian Legal Awards 2024 recognised Ms Smita Singh as ‘Leading Lawyer- Tax’ and S&A Law Offices was awarded as ‘Tax Law Firm of the Year 2024’.
- The Legal500, in its Asia Pacific Guide 2024 & 2023, recognised S&A Law offices ‘Tax Practice’ and Ms Smita Singh as ‘Recommended Lawyer’ in Tax.
- Forbes India Legal Powerlist 2023 recognised S&A Law Offices among ‘Top Law Firms’ and Ms. Smita Singh, recognized among the ‘Top 100 Indian Individual Lawyers’.
- IBLJ’s Indian Law Firm Awards 2024 recognized S&A Law Offices as an ‘Award Winning Law Firm’ in the ‘Taxation (Indirect)’.
- ITR World Tax Rankings 2025 Ranked S&A Law Offices Indirect Tax practice.
- ASSOCHAM’s Bharat Legal Conclave 2023 and National Legal Excellence Awards 2023 awarded S&A Law Offices as ‘Law Firm of the Year’ in ‘Taxation’.
- Asia law Profiles Asia-Pacific 2023 recognized S&A Law Offices ‘Tax practice’.
