CLAT PG Company Law, Tax, Labour and Environmental Law 2027

For CLAT PG company law, tax, labour and environmental law, plus public international law, the high-yield topics for 2027 are the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016; GST and the new Income-tax Act, 2025 (in force from 1 April 2026); the four Labour Codes (in force from 21 November 2025); environmental principles and the NGT; and the sources of international law, treaties, statehood and the law of the sea. They are five of the 13 subjects in the official CLAT 2027 PG syllabus, tested on 6 December 2026 through passages.

CLAT PG company law, tax, labour and environmental law: why they matter

Many candidates treat the CLAT PG syllabus other subjects as optional. That is a mistake for CLAT PG company law, tax, labour and environmental law: the official syllabus lists all 13 subjects, so each can supply a passage. These statute-heavy subjects reward a candidate who knows the structure of each Act, so plan a focused block for CLAT PG company law, tax, labour and environmental law, with international law added.

Company law and IBC for CLAT PG

• Doctrines: separate personality (Salomon, 1897); lifting the veil (LIC v. Escorts, 1986); ultra vires (Ashbury Railway Carriage v. Riche, 1875); indoor management (Royal British Bank v. Turquand, 1856).
• Key sections of the Companies Act, 2013: 2(68) private company (up to 200 members), 2(85) small company (from 1 December 2025, paid-up capital up to ₹10 crore and turnover up to ₹100 crore), 135 (CSR: 2% of average net profits of the three preceding years, for qualifying companies), 149 (woman director, independent directors), 166 (directors’ duties), 241 and 242 (oppression and mismanagement).
• IBC for CLAT PG: Sections 7, 9 and 10 (financial creditor, operational creditor, corporate applicant); minimum default ₹1 crore since March 2020; Section 12 (180 days plus 90, outer limit 330 days); 14 (moratorium); 29A (ineligible applicants); 53 (waterfall). Swiss Ribbons (2019) upheld the Code; Essar Steel (2019) stressed the commercial wisdom of the Committee of Creditors.

Tax law: GST and the Income-tax Act, 2025

• GST: 101st Amendment, 2016; Articles 246A, 269A (IGST) and 279A (GST Council). Mohit Minerals (2022): GST Council recommendations are not binding. The 56th GST Council meeting moved most goods to two main slabs of 5% and 18%, with a 40% rate for a small set of goods, from 22 September 2025.
• Income-tax Act, 2025: in force from 1 April 2026, replacing the 1961 Act. It has 536 sections in 23 chapters with 16 schedules, and replaces “previous year” and “assessment year” with one “tax year”.
• Cases: Mineral Area Development Authority v. SAIL (25 July 2024, nine judges, 8:1): royalty is not a tax and States can tax mineral rights; Tiger Global (January 2026): treaty relief denied on the Flipkart exit gains, and a tax residency certificate is not conclusive.

Labour codes for CLAT PG

• Code on Wages, 2019: “wages” in Section 2(y) with the rule that allowances above 50% of total remuneration are added back; floor wage (Section 9); full and final wages within two working days of exit (Section 17(2)).
• Industrial Relations Code, 2020: “industry” in Section 2(p); standing orders for establishments with 300 or more workers; prior permission for lay-off, retrenchment and closure where 300 or more workers are employed; strike notice rules for all industrial establishments; fixed-term employment.
• Code on Social Security, 2020: gratuity (5 years, or 1 year for fixed-term employees; ceiling ₹20 lakh); maternity benefit of 26 weeks (Section 60); gig and platform workers, funded partly by aggregator contributions.
• Cases: Bangalore Water Supply v. A. Rajappa (1978): the triple test for “industry”; State of U.P. v. Jai Bir Singh (20 August 2026, nine judges): that test governs disputes pending under the repealed Industrial Disputes Act, but the IR Code is read on its own terms; Hamsaanandini Nanduri (17 March 2026): the three-month child-age limit for adoptive mothers in Section 60(4) struck down.

Environmental law and public international law

Environmental law

• Statutes: Water Act, 1974; Air Act, 1981; Environment (Protection) Act, 1986; NGT Act, 2010 (Section 20 names sustainable development, precaution and polluter pays); the Forest (Conservation) Act, 1980, renamed the Van (Sanrakshan Evam Samvardhan) Adhiniyam, 1980 in 2023.
• Cases: Subhash Kumar v. State of Bihar (1991): pollution-free water and air under Article 21; Vellore Citizens Welfare Forum (1996): precautionary and polluter pays principles are part of Indian law; M.C. Mehta v. Kamal Nath (1997): public trust doctrine; T.N. Godavarman Thirumulpad (1996): “forest” in its dictionary sense; M.K. Ranjitsinh v. Union of India (2024): a right against the adverse effects of climate change.

Public international law for CLAT PG

• Sources: Article 38(1) of the ICJ Statute; North Sea Continental Shelf (1969) on state practice and opinio juris.
• Treaties: VCLT, 1969: Articles 26 (pacta sunt servanda), 53 (jus cogens), 62 (change of circumstances).
• State and recognition: Montevideo Convention, 1933, Article 1; constitutive and declaratory theories; Nottebohm (1955) on genuine link; Reparation for Injuries (1949) on UN personality.
• UN Charter: Article 2(4) (no use of force), 51 (self-defence), Chapter VII, Article 96 (advisory opinions). ICJ Advisory Opinion on the Obligations of States in respect of Climate Change (23 July 2025); Jadhav (India v. Pakistan, 2019) on consular access.
• UNCLOS, 1982: territorial sea 12 nautical miles, contiguous zone 24, EEZ 200.
• India: Articles 51(c) and 253; Jolly George Varghese (1980); Gramophone Company (1984); Vishaka (1997).

Frequently asked questions

Which topics of CLAT PG company law, tax, labour and environmental law are most important?

Company law: corporate personality, directors, CSR, oppression and the IBC process. Tax: GST’s constitutional basis and the Income-tax Act, 2025. Labour: the four Labour Codes from 21 November 2025. Environment: the precautionary, polluter pays and public trust principles.

Is IBC part of the CLAT PG syllabus?

The official syllabus lists Company Law, and corporate insolvency under the IBC, 2016 is commonly taught with it. Revise Sections 7, 9, 10, 12, 14, 29A and 53 and the leading cases.

Should I study the Industrial Disputes Act or the labour codes for CLAT PG 2027?

Study the four Labour Codes, which replaced 29 central labour laws from 21 November 2025. Keep Industrial Disputes Act concepts in mind, because the Supreme Court held in 2026 that the old law still governs pending disputes.

What is asked from public international law in CLAT PG?

Sources of international law, treaties, statehood and recognition, the UN Charter on use of force, the law of the sea and the place of international law in Indian law. Recent ICJ advisory opinions make good passage material.

Quick quiz

Sources

• Consortium of NLUs, CLAT 2027 PG syllabus
• Companies Act, 2013; Companies (Specification of Definition Details) Amendment Rules, 2025; Insolvency and Bankruptcy Code, 2016
• Constitution (101st Amendment) Act, 2016; Central Goods and Services Tax Act, 2017; Income-tax Act, 2025 (Act 30 of 2025)
• Code on Wages, 2019; Industrial Relations Code, 2020; Code on Social Security, 2020; Occupational Safety, Health and Working Conditions Code, 2020
• Environment (Protection) Act, 1986; National Green Tribunal Act, 2010
• ICJ Statute, Article 38; VCLT, 1969; UN Charter; UNCLOS, 1982
• Swiss Ribbons (2019); Essar Steel (2019); Mohit Minerals (2022); Mineral Area Development Authority (2024); Jai Bir Singh (2026); Hamsaanandini Nanduri (2026); Vellore Citizens Welfare Forum (1996)

Revise all five subjects with the CLAT PG Crash Course Part 3, then test them in the free CLAT PG 2027 mock.

This page is for education and general information, not legal advice for a specific case. Law as on 29 October 2026.