{"id":638681,"date":"2025-11-25T19:06:47","date_gmt":"2025-11-25T11:06:47","guid":{"rendered":"https:\/\/law.asia\/?p=638681"},"modified":"2025-11-25T19:06:47","modified_gmt":"2025-11-25T11:06:47","slug":"gst-changes-india-2025","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/gst-changes-india-2025\/","title":{"rendered":"2025\u5e74\uff1a\u30a4\u30f3\u30c9\u9593\u63a5\u7a0e\u6cd5\u304c\u8fce\u3048\u308b\u65b0\u305f\u306a\u7ae0"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #0b4a6f; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ja\/rewriting-tax-playbook\"><span style=\"color: #f1f9fb;\"><b>\u4e3b\u8981<\/b><\/span><\/a><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #0b4a6f; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ja\/policy-developments-in-philippine-taxation\"><span style=\"color: #ffffff; text-shadow: 1px 1px 2px #16151d;\"><b>\u30d5\u30a3\u30ea\u30d4\u30f3<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">2025\u5e74\u306f\u3001\u30a4\u30f3\u30c9\u306e\u9593\u63a5\u7a0e\u6cd5\u306e\u9032\u5316\u306b\u304a\u3044\u3066\u753b\u671f\u7684\u306a\u5909\u5316\u306e\u5e74\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u30022017\u5e74\u306b\u7269\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\uff08GST\uff09\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u3066\u4ee5\u6765\u3001\u3053\u306e\u5236\u5ea6\u306f\u5927\u304d\u306a\u5909\u5316\u3092\u9042\u3052\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u4eca\u5e74\u306f\u6c7a\u5b9a\u7684\u306a\u8ee2\u63db\u70b9\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4e00\u65b9\u3067\u306f\u3001\u653f\u5e9c\u306f\u4e00\u822c\u306b\u300cGST 2.0\u300d\u3068\u547c\u3070\u308c\u308b\u6b21\u4e16\u4ee3\u6539\u9769\u3092\u5c0e\u5165\u3057\u307e\u3057\u305f\u3002\u4ed6\u65b9\u3067\u306f\u3001GST\u6cd5\u306e\u4e0b\u3067\u6570\u591a\u304f\u306e\u91cd\u8981\u306a\u6539\u6b63\u3084\u5224\u6c7a\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u7a3f\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u5909\u66f4\u70b9\u3068\u3001\u305d\u308c\u304c\u4f01\u696d\u304a\u3088\u3073\u6d88\u8cbb\u8005\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> \u6df7\u5408\u4f9b\u7d66\u304b\u3001\u8907\u5408\u4f9b\u7d66\u304b<\/b><\/span><\/h2>\n<figure id=\"attachment_634808\" aria-describedby=\"caption-attachment-634808\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634808 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Shivam-Mehta.jpg\" alt=\"Shivam Mehta\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634808\" class=\"wp-caption-text\"><strong>Shivam Mehta<\/strong> <br \/>\u30a8\u30b0\u30bc\u30af\u30c6\u30a3\u30d6\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Lakshmikumaran &amp; Sridharan Attorneys<br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc <br \/>Email: <a href=\"mailto:shivam.mehta@lakshmisri.com\">shivam.mehta@lakshmisri.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u56fd\u304cGST 2.0\u3092\u691c\u8a0e\u3059\u308b\u4e2d\u3067\u6d6e\u4e0a\u3057\u305f\u96e3\u984c\u306e\u4e00\u3064\u304c\u3001\u300c\u8907\u5408\u4f9b\u7d66\uff08composite supply\uff09\u300d\u3068\u300c\u6df7\u5408\u4f9b\u7d66\uff08mixed supply\uff09\u300d\u306e\u533a\u5225\u3068\u305d\u306e\u8ab2\u7a0e\u4e0a\u306e\u53d6\u308a\u6271\u3044\u3067\u3059\u3002\u30a4\u30f3\u30c9\u306eGST\u6cd5\u3067\u306f\u3001\u8907\u5408\u4f9b\u7d66\u3068\u306f\u3001\u901a\u5e38\u306e\u5546\u53d6\u5f15\u306e\u904e\u7a0b\u3067\u81ea\u7136\u306b\u4e00\u4f53\u5316\uff08\u30d0\u30f3\u30c9\u30eb\uff09\u3055\u308c\u3066\u63d0\u4f9b\u3055\u308c\u308b\u4e8c\u3064\u4ee5\u4e0a\u306e\u7269\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\uff08\u307e\u305f\u306f\u305d\u306e\u4e21\u65b9\uff09\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u306e\u3046\u3061\u306e\u4e00\u3064\u304c\u4e3b\u8981\u4f9b\u7d66\u3067\u3042\u308a\u3001\u4ed6\u306f\u5f93\u5c5e\u7684\u306a\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u6df7\u5408\u4f9b\u7d66\u3068\u306f\u3001\u5358\u4e00\u306e\u4fa1\u683c\u3067\u63d0\u4f9b\u3055\u308c\u308b\u4e8c\u3064\u4ee5\u4e0a\u306e\u500b\u5225\u4f9b\u7d66\u306e\u3053\u3068\u3067\u3001\u8907\u5408\u4f9b\u7d66\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u3088\u3046\u306a\u30d0\u30f3\u30c9\u30eb\u4f9b\u7d66\u306e\u6982\u5ff5\u306f\u30a4\u30f3\u30c9\u7279\u6709\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u3001EU\u3001\u30a2\u30a4\u30eb\u30e9\u30f3\u30c9\u5171\u548c\u56fd\u306a\u3069\u3001\u591a\u304f\u306eVAT\uff0fGST\u5236\u5ea6\u3092\u63a1\u7528\u3059\u308b\u56fd\u3005\u3067\u3082\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u30d0\u30f3\u30c9\u30eb\u4f9b\u7d66\u306e\u5b9a\u7fa9\u3084\u6982\u5ff5\u306f\u4e16\u754c\u7684\u306b\u307b\u307c\u5171\u901a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30de\u30ec\u30fc\u30b7\u30a2\u306e2014\u5e74GST\u6cd5\u3067\u306f\u8907\u5408\u4f9b\u7d66\u306e\u7bc4\u56f2\u304c\u3088\u308a\u5e83\u304f\u3001\u5f93\u5c5e\u7684\u4f9b\u7d66\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u4e0d\u53ef\u6b20\u306a\u4f9b\u7d66\u3001\u4ed8\u968f\u3059\u308b\u4f9b\u7d66\u3001\u307e\u305f\u306f\u62b1\u304d\u5408\u308f\u305b\u306e\u4f9b\u7d66\u3082\u305d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u305d\u306e\u4f9b\u7d66\u304c\u81ea\u7136\u306b\u4e00\u4f53\u5316\u3057\u305f\u3082\u306e\u306a\u306e\u304b\u3001\u901a\u5e38\u306e\u5546\u53d6\u5f15\u306e\u904e\u7a0b\u3067\u63d0\u4f9b\u3055\u308c\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u307e\u305f\u306f\u6df7\u5408\u4f9b\u7d66\u306b\u5f53\u305f\u308b\u306e\u304b\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u306f\u3001\u30a4\u30f3\u30c9\u6cd5\u4e0a\u306e\u3055\u307e\u3056\u307e\u306a\u89e3\u91c8\u3001\u88c1\u5224\u4f8b\u3001\u56fd\u969b\u7684\u306a\u5224\u4f8b\u6cd5\u3092\u53c2\u7167\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u5224\u6c7a\u304c\u3001Card Protection Plan\u4e8b\u4ef6\u3084Levob Verzekeringen\u4e8b\u4ef6\u306a\u3069\u3067\u3059\u3002\u5224\u65ad\u6307\u6a19\u3068\u3057\u3066\u306f\u3001\u5546\u54c1\u306e\u6027\u8cea\u3001\u9867\u5ba2\u306e\u8a8d\u8b58\u3001\u5546\u54c1\u306e\u7d4c\u6e08\u7684\u5206\u96e2\u53ef\u80fd\u6027\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30a4\u30f3\u30c9\u3068\u4ed6\u306e\u6cd5\u57df\u306e\u6700\u5927\u306e\u9055\u3044\u306f\u3001\u5b9a\u7fa9\u305d\u306e\u3082\u306e\u3088\u308a\u3082\u3001\u8ab2\u7a0e\u51e6\u7406\u306e\u65b9\u6cd5\u3084\u5b9f\u52d9\u4e0a\u306e\u5b89\u5168\u7b56\u306b\u3042\u308a\u307e\u3059\u3002\u30a4\u30f3\u30c9\u3067\u306f\u3001\u8907\u5408\u4f9b\u7d66\u306e\u5834\u5408\u3001\u30d0\u30f3\u30c9\u30eb\u5168\u4f53\u304c\u4e3b\u8981\u4f9b\u7d66\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u3001\u6df7\u5408\u4f9b\u7d66\u306e\u5834\u5408\u306f\u3001\u30d0\u30f3\u30c9\u30eb\u5185\u306e\u3044\u305a\u308c\u304b\u306e\u69cb\u6210\u8981\u7d20\u306b\u9069\u7528\u3055\u308c\u308b\u6700\u3082\u9ad8\u3044\u7a0e\u7387\u3067\u30d0\u30f3\u30c9\u30eb\u5168\u4f53\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4f8b\u3092\u6319\u3052\u308b\u3068\u3001\uff15\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\uff080.06\u7c73\u30c9\u30eb\uff09\u306e\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\uff08GST18\uff05\uff09\u306850\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u306e\u30ec\u30a4\u30ba\u306e\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\uff08GST\uff15\uff05\uff09\u3092\u4e00\u7dd2\u306b\u3001\u5358\u4e00\u306e\u4fa1\u683c52\u30a4\u30f3\u30c9\u30eb\u30d4\u30fc\u3067\u30d0\u30f3\u30c9\u30eb\u8ca9\u58f2\u3057\u305f\u5834\u5408\u3001\u3053\u308c\u3089\u306f\u81ea\u7136\u306b\u4e00\u4f53\u5316\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u500b\u5225\u306b\u4f9b\u7d66\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u305f\u3081\u3001\u6df7\u5408\u4f9b\u7d66\u3068\u5224\u65ad\u3055\u308c\u3066\u300118\uff05\u306eGST\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u3057\u305f\u304c\u3063\u3066\u3001\u30a4\u30f3\u30c9\u306b\u304a\u3051\u308b\u30d0\u30f3\u30c9\u30eb\u4f9b\u7d66\u306e\u5206\u985e\u3067\u306f\u3001\u304d\u308f\u3081\u3066\u4e0d\u5408\u7406\u306a\u7d50\u679c\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5358\u4e00\u4fa1\u683c\u306e\u30d0\u30f3\u30c9\u30eb\u306b\u3054\u304f\u5c0f\u3055\u306a\u4ed8\u968f\u54c1\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u3082\u3001\u305d\u306e\u4f9b\u7d66\u304c\u300c\u6df7\u5408\u4f9b\u7d66\u300d\u306b\u5206\u985e\u3055\u308c\u3066\u3001\u305d\u306e\u54c1\u76ee\u306e\u4e2d\u3067\u6700\u3082\u9ad8\u3044\u7a0e\u7387\u304c\u30d0\u30f3\u30c9\u30eb\u5168\u4f53\u306b\u9069\u7528\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u4ed6\u306e\u6cd5\u57df\u3067\u306f\u3053\u306e\u3088\u3046\u306a\u8907\u96d1\u3055\u306f\u6bd4\u8f03\u7684\u5c11\u306a\u304f\u3001\u305d\u306e\u7406\u7531\u306f\u4e8c\u3064\u3042\u308a\u307e\u3059\u3002\u7b2c\u4e00\u306b\u3001\u591a\u304f\u306e\u6cd5\u57df\u3067\u306f\u6df7\u5408\u4f9b\u7d66\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u306e\u6309\u5206\u3092\u8a8d\u3081\u3066\u304a\u308a\u3001\u30d0\u30f3\u30c9\u30eb\u5168\u4f53\u3067\u306f\u306a\u304f\u8ab2\u7a0e\u5bfe\u8c61\u90e8\u5206\u306e\u307f\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u7b2c\u4e8c\u306b\u3001\u30aa\u30fc\u30b9\u30c8\u30e9\u30ea\u30a2\u306e\u3088\u3046\u306a\u6cd5\u57df\u3067\u306f\u3001\u30d0\u30f3\u30c9\u30eb\u5185\u306e\u8ffd\u52a0\u54c1\u76ee\u304c\u4e00\u5b9a\u306e\u57fa\u6e96\u5024\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u300c\u30c7\u30fb\u30df\u30cb\u30df\u30b9\uff08de minimis\uff09\u30fb\u30eb\u30fc\u30eb\u300d\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7d0d\u7a0e\u8005\u306f\u6df7\u5408\u4f9b\u7d66\u306e\u4e00\u90e8\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u54c1\u76ee\u3092\u4e0d\u53ef\u5206\u7684\u3001\u4ed8\u968f\u7684\u307e\u305f\u306f\u5076\u767a\u7684\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u3088\u308a\u7d0d\u7a0e\u8005\u304c\u904b\u7528\u53ef\u80fd\u306a\u898f\u5247\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<figure id=\"attachment_634812\" aria-describedby=\"caption-attachment-634812\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634812 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Tanya-Garg.jpg\" alt=\"Tanya Garg\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634812\" class=\"wp-caption-text\"><strong>Tanya Garg<\/strong> <br \/>\u30a2\u30bd\u30b7\u30a8\u30a4\u30c8\u30fb\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<br \/>Lakshmikumaran &amp; Sridharan Attorneys<br \/>\u30cb\u30e5\u30fc\u30c7\u30ea\u30fc <br \/>Email: <a href=\"mailto:tanya.garg@lakshmisri.com\">tanya.garg@lakshmisri.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u30a4\u30f3\u30c9\u306e\u6cd5\u5236\u5ea6\u3092\u56fd\u969b\u7684\u306a\u5b9f\u52d9\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u5b9f\u7528\u7684\u306a\u6bd4\u4f8b\u914d\u5206\u306e\u30a2\u30d7\u30ed\u30fc\u30c1\u3084\u30c7\u30fb\u30df\u30cb\u30df\u30b9\u30fb\u30eb\u30fc\u30eb\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u4f01\u696d\u306f\u69cb\u6210\u8981\u7d20\u306e\u4e00\u3064\u306e\u7a0e\u7387\u304c\u9ad8\u3044\u3068\u3044\u3046\u7406\u7531\u3067\u3001\u30d0\u30f3\u30c9\u30eb\u5168\u4f53\u306b\u5bfe\u3057\u3066\u6700\u3082\u9ad8\u3044\u7a0e\u7387\u3092\u652f\u6255\u3046\u7d50\u679c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> \u5272\u5f15\u5236\u5ea6<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\">GST 2.0\u6539\u9769\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u5272\u5f15\u5236\u5ea6\u306e\u53d6\u308a\u6271\u3044\u3082\u5909\u66f4\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u306f\u4f9b\u7d66\u524d\u306b\u5272\u5f15\u3092\u8a2d\u5b9a\u3057\u3001\u5143\u306e\u4f9b\u7d66\u3068\u95a2\u9023\u4ed8\u3051\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u6761\u4ef6\u304c\u64a4\u5ec3\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: justify;\"><span style=\"color: #0b4a6f;\"><b> \u4e26\u884c\u3059\u308b\u624b\u7d9a<\/b><\/span><\/h2>\n<p style=\"text-align: justify;\">GST\u6cd5\u304c\u6210\u719f\u3059\u308b\u306b\u3064\u308c\u3001\u7d0d\u7a0e\u8005\u304c\u76f4\u9762\u3057\u3066\u3044\u308b\u4e3b\u8981\u306a\u8ab2\u984c\u306e\u4e00\u3064\u306f\u3001\u540c\u4e00\u306e\u554f\u984c\u306b\u3064\u3044\u3066\u7570\u306a\u308b\u5f53\u5c40\u304c\u8907\u6570\u306e\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u8907\u6570\u306e\u624b\u7d9a\u306f\u4e8b\u696d\u904b\u55b6\u3092\u59a8\u3052\u3001\u7d0d\u7a0e\u8005\u304c\u6551\u6e08\u3092\u6c42\u3081\u3066\u4e0a\u4f4d\u306e\u53f8\u6cd5\u6a5f\u95a2\u306b\u8a34\u3048\u3056\u308b\u3092\u5f97\u306a\u3044\u72b6\u6cc1\u3092\u751f\u3058\u3055\u305b\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u30a4\u30f3\u30c9\u304c\u5f15\u304d\u7d9a\u304d\u4e16\u754c\u7d4c\u6e08\u3068\u306e\u7d71\u5408\u3092\u9032\u3081\u308b\u4e2d\u3067\u3001GST\u6cd5\u3092\u56fd\u969b\u7684\u306a\u30d9\u30b9\u30c8\u30fb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u306b\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u306f\u3001\u4e00\u8cab\u6027\u306e\u5411\u4e0a\u306b\u8cc7\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6295\u8cc7\u5bb6\u306e\u4fe1\u983c\u304a\u3088\u3073\u56fd\u969b\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u3082\u5bc4\u4e0e\u3057\u307e\u3059\u3002<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter wp-image-493820 size-medium\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-300x200.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-768x512.jpg 768w, https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-696x464.jpg 696w, https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-630x420.jpg 630w, https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys.jpg 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>LAKSHMIKUMARAN &amp; SRIDHARAN ATTORNEYS<\/strong><br \/>\n7th Floor, Tower E, World Trade Centre,<br \/>\nNauroji Nagar<br \/>\nNew Delhi \u2013 110 029, India<br \/>\n\u96fb\u5b50\u30e1\u30fc\u30eb: <a href=\"mailto:arnab.bhattacharya@lakshmisri.com\">arnab.bhattacharya@lakshmisri.com<\/a><br \/>\n\u96fb\u8a71: +91 8287613705<br \/>\n<a href=\"http:\/\/www.lakshmisri.com\">www.lakshmisri.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u4e3b\u8981 \u30d5\u30a3\u30ea\u30d4\u30f3 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