1. Acceptance of these terms

This website, gstindiaguide.com (“the Website”, “we”, “us”, “our”), is owned and operated by [insert the legal name of the proprietorship / firm / LLP / company that owns the site], having its place of business at info@gstindiaguide.com

These Terms of Use, together with our Privacy Policy and our Disclaimer, govern your access to and use of the Website. By accessing, browsing, registering on or otherwise using the Website, you agree to be bound by all three documents. If you do not agree, please do not use the Website.

These terms also constitute the rules and regulations, privacy policy and user agreement for access to and usage of the Website for the purposes of the Information Technology Act, 2000 and the rules made under it.

2. Eligibility

The Website is intended for use by persons who are eighteen years of age or older and competent to contract under the Indian Contract Act, 1872. By using the Website you confirm that you meet these requirements. If you use the Website on behalf of a firm, company or other organisation, you confirm that you are authorised to bind it to these terms.

3. Permitted use of the Website

We grant you a limited, personal, non-exclusive, non-transferable and revocable licence to access the Website and to use its content for your own professional reference, research, study or internal business purposes.

You may:

• read, search and browse the Website;
• print or save individual pages for your own reference or for the file of a matter you are handling;
• quote a brief extract in an article, opinion, submission or presentation, provided you attribute it to GST India Guide and, where published online, include a link to the page quoted.

4. What you may not do

Except with our prior written permission, you may not:

• reproduce, republish, redistribute, transmit, broadcast, sell, licence or otherwise commercially exploit any substantial part of the Website’s content, in any medium;
• copy, extract, mirror, archive or reuse the whole or a substantial part of the Website’s case reports, digests, compilations, indexes or databases, whether manually or by automated means;
• use any robot, spider, crawler, scraper, script or other automated process to access, index, harvest or copy content from the Website, other than a search engine crawler acting in accordance with our robots.txt file;
• use any content from the Website to train, fine-tune, develop or evaluate any machine learning model, large language model or artificial intelligence system, or to build or populate any competing database, digest, newsletter or information service;
• remove, obscure or alter any copyright notice, attribution, byline or watermark;
• frame, deep-link into, or present any part of the Website so as to suggest association with or endorsement by us;
• circumvent, disable or interfere with any security feature, access restriction or paywall, or attempt to gain unauthorised access to any part of the Website, its server or any account;
• introduce any virus, malware, trojan, worm or other harmful code, or take any action that imposes an unreasonable load on our infrastructure or disrupts the Website’s
  operation;
• use the Website for any unlawful purpose, or in breach of any applicable law or the conduct rules of any professional body to which you are subject.

5. Intellectual property

Our content. The case reports, digests, headnotes, summaries, articles, commentary, guides, compilations, selection and arrangement of material, the site design, logo and name GST India Guide are the intellectual property of the owner of the Website or of its respective contributors, and are protected under the Copyright Act, 1957, the Trade Marks Act, 1999 and other applicable laws. Nothing in these terms transfers any ownership to you.

Government material. Acts, Rules, Forms, notifications, circulars, instructions, orders and judgments reproduced on the Website are Government or judicial material in which we claim no copyright. Our claim extends only to our own editorial contribution — the summaries, headnotes, annotations, categorisation, indexing and arrangement.

Requests for permission. If you would like to reproduce more than a brief extract — for a publication, a training programme, a newsletter or a client circular — write to info@gstindiaguide.com. We are generally willing, on terms and with attribution.

6. Your account

Certain features of the Website require an account. If you register:

• you must provide accurate and current information and keep it updated;
• you are responsible for maintaining the confidentiality of your login credentials and for all activity under your account;
• you must notify us promptly at info@gstindiaguide.com if you believe your account has been compromised;
• you may not share, transfer or permit any other person to use your account, or create an account using another person’s identity or a false identity;
• you may close your account at any time by writing to us.

We may suspend or terminate an account, with or without notice, where we reasonably believe these terms have been breached, or where an account appears to be fraudulent, automated or inactive.

7. Comments, questions and other content you submit

The Website allows you to post comments and to submit questions to the Expert Panel (“User Content”). You remain responsible for everything you submit.

Nothing you submit is confidential. Do not post or submit:

• information, documents or records belonging to a client, or anything covered by professional privilege or a duty of confidence;
• details of a live or contemplated assessment, appeal, investigation or prosecution, whether your own or another’s;
• personal data of any third party, including GSTIN, PAN, Aadhaar, financial or account details;
• anything defamatory, obscene, abusive, threatening, harassing, hateful or unlawful;
• anything that infringes any copyright, trade mark or other right of a third party;
• anything that is contemptuous of, or prejudicial to, any pending judicial proceeding;
• advertising, promotional material, solicitation of work, spam or links posted for search engine purposes.

Licence to us. By submitting User Content you grant us a non-exclusive, royalty-free, worldwide, perpetual and irrevocable licence to publish, store, reproduce, edit, adapt, translate and display it on the Website and in our related publications and communications, with or without attribution to you, and you confirm that you have the right to grant this licence.

Moderation. We are not obliged to publish, monitor or retain any User Content. We may decline, edit, move, unpublish or delete any submission at our discretion, at any time and without giving reasons, and doing so does not make us responsible for what we do publish.

8. Contributions and articles

If you submit an article, case analysis, answer or other contribution for publication:

• you confirm that it is your own original work, that it has not been plagiarised, and that its publication will not infringe any third party’s rights or any confidentiality obligation;
• you confirm that any consent required from your firm, employer or professional body has been obtained;
• you retain copyright in your contribution but grant us a perpetual, irrevocable, royalty-free licence to publish it on the Website and to edit it for length, clarity and house style;
• we will credit you as author, and we may remove or unpublish a contribution at our discretion.

Contributions are published on an unpaid basis unless separately agreed in writing.

9. Emails and notifications

If you subscribe to our updates, daily briefing or browser notifications, you consent to receiving them. You may withdraw that consent at any time — through the unsubscribe link in any email, or by blocking notifications for the Website in your browser settings. Withdrawal will not affect your continued access to the Website.

10. Availability of the Website

We aim to keep the Website available, but we do not guarantee uninterrupted or error-free access. The Website may be unavailable for maintenance, upgrades, technical failure or reasons beyond our control. We may add, alter, restrict, suspend or discontinue any part of the Website, including any feature, section or archive, at any time and without notice or liability.

11. Disclaimer and limitation of liability

The Website and all its content are provided on an “as is” and “as available” basis, without warranty of any kind, express or implied.

Our Disclaimer page forms part of these terms and should be read with them. In particular, nothing on the Website is legal, tax or professional advice; no professional relationship arises from your use of the Website; content is accurate only as at its date of publication; and case reports are editorial summaries which must be verified against the original judgment.

To the fullest extent permitted by law, we shall not be liable for any loss, damage, cost, expense, penalty, interest, demand or liability of any kind, whether direct, indirect, incidental or consequential, arising from your use of, or reliance on, the Website or any of its content, or from any unavailability of the Website.

12. Indemnity

You agree to indemnify and hold harmless the Website, its owner, editorial team and contributors against any claim, demand, proceeding, loss, liability or expense, including reasonable legal costs, arising out of your breach of these terms, your misuse of the Website, or any User Content or contribution you submit.

13. Privacy

Our handling of personal data is governed by our Privacy Policy, which forms part of these terms. Please read it.

14. Grievances and complaints

If you have a complaint about any content on the Website — including content you believe infringes your copyright, is defamatory, discloses your personal information, or is otherwise unlawful — please write to our Grievance Officer with particulars sufficient to identify the content complained of and the basis of your complaint:

We will acknowledge your complaint within [insert — twenty-four to forty-eight hours is customary] and endeavour to dispose of it within [insert — fifteen days is the customary period] of receipt.

15. Changes to these terms

We may revise these terms from time to time. The revised terms will be posted on this page with a new “Last updated” date and take effect from the date of posting. Your continued use of the Website after that date constitutes acceptance of the revised terms. Please review this page periodically.

16. Termination

We may restrict or terminate your access to the Website, in whole or in part, at any time and without notice, where we reasonably believe you have breached these terms. Clauses 4, 5, 11, 12 and 18 survive any termination.

17. General

• Severability. If any provision of these terms is found unenforceable, the remaining provisions continue in force.
• No waiver. Our failure to enforce any provision is not a waiver of our right to do so later.
• Entire agreement. These terms, together with the Privacy Policy and the Disclaimer, constitute the entire agreement between you and us in relation to the Website.
• Assignment. You may not assign your rights under these terms. We may assign ours, including on a transfer of the Website.

18. Governing law and jurisdiction

These terms are governed by and construed in accordance with the laws of India. The courts at Delhi shall have exclusive jurisdiction over any dispute arising out of or relating to these terms or your use of the Website.

19. Contact