Membership Category
Corporate Membership Up to Three
Membership No.
0469
Commission
Custom and Trade Facilitation
MMJS Consulting LLC












Chief Services Officer
Jikku Luke
Chief Services Officer
Professional Background
Function at MMJS and Aaronz
· Jikku is the Chief Services Officer at MMJS and works on building the strategy for the MMJS and Aaronz Group along with leading the operations of India, Bahrain and KSA offices.
· Jikku works closely with clients from various industries on providing operations strategy consultation and advisory for achieving efficiency in business operation.
Professional Experience
· Jikku has supported/ led and delivered multiple projects in UAE and other GCC locations advising on business operations and strategies.
· Jikku has advised many entrepreneurs with business, finance and operational strategies in Asia and MENA region through the EY Vantage program as the country lead.
External Experience
· Prior to joining MMJS, he has worked on various projects ranging from tax to finance transformation at Fetchr, EY and Deloitte.
· His time at the EY Innovation Hub was spent on building solutions around Data Analytics and RPA for various industries.
Academia
· Post-Graduate in Business Sustainability – University of Cambridge
Bachelor of Commerce
Partner – Indirect Tax
Ankur Jain
Partner – Indirect Tax
Professional Background
Function at MMJS
– Ankur Jain is Partner at MMJS Consulting with 15+ years of experience leading the indirect tax practice in the UAE. He is VAT implementation expert across multiple jurisdictions.
– He has been honored with the title of ‘Indirect Tax Practice Leader of the Year’ at the EMEA International Tax Review (ITR) Awards 2025 in London. Previously, he was recognized as a ‘Highly Regarded – Indirect Tax’ professional in the UAE in both 2022 and 2023, and as a ‘Rising Star – Indirect Tax’ in 2021 by ITR World Tax.
– He has been appointed as the Regional Director Middle East by the Kreston Global Indirect Tax Group.
Professional Experience
– Ankur has led VAT projects for number of clients, including government entities, large family groups, Free zones, local, Multinational entities, and conglomerates across GCC, Southeast Asia and India.
– Prior to joining MMJS, Ankur has worked for over 10 years in KPMG Lower Gulf UAE, Deloitte Malaysia and Deloitte India. He has experience of goods and service tax (GST) implementation in Malaysia and India for various industries as well.
– He has conducted various seminars on VAT and regularly speaks, providing insights on VAT at various clients, forums & events in the UAE, KSA, Oman, Bahrain, India, and Malaysia.
External Experience
– Ankur was a Lead Manager on GST implementation projects in Malaysia for a number of listed and multinational entities, encompassing industries such asmanufacturing, real estate, trading, retailing, Pharma, direct selling, Petroleum upstream, Agro, entertainment etc. He has also been a regular speaker at various technical forums on Indirect taxes in the Middle East.
– He has assisted various clients with VAT implementation in United Arab Emirates, Kingdom of Saudi Arabia, Kingdom of Bahrain and Sultanate of Oman. Further, he has also assisted various clients with GST implementation in Malaysia and India.
Academia
· Chartered Accountant (ICAI)
· Company Secretary
· Bachelor in Commerce
Partner – Tax
Aunali Merchant
Partner – Tax
Professional Background
Function at MMJS
· Aunali is a Partner with the Tax and Regulatory practice at MMJS Consulting with more than 15 years of core tax experience within Direct and Indirect Taxation.
· He has supported clients in inbound structuring, cross-border tax issues, International Tax, Withholding Tax matters, VAT advisory, Tax compliance and Tax litigation.
· He is the Technical Lead on direct tax and is a subject matter expert in this domain.
Professional Experience
– Aunali has supported/ led and delivered multiple tax projects in India, UAE, KSA and Bahrain, specializing in industry sectors including Oil & Gas, Financial services, Automotive, Retail and Manufacturing, and Hospitality.
– He is the lead on key client accounts in MMJS Consulting for nearly a decade.
External Experience
– Prior to joining MMJS, Aunali was associated with KPMG Lower Gulf in the UAE and EY in India servicing clients on corporate tax, international tax, exchange control and regulatory matters.
– He is a regular speaker at on public forums on corporate tax, international tax and BEPS related matters and more.
– He contributes to leading publications on insights for various tax matters including newspapers and technical journals.
– Aunali Merchant has been nominated and won multiple industry awards and accolade in the field of tax including the Middle East ITR Awards 2025 where he was nominated as ‘Tax Practice Leader of the Year’
Academia
– Chartered Accountant (ICAI)
– Company Secretary
– Bachelor of Commerce