Indirect Tax Weekly Digest | 25 July 2023

Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.

Highlight

  • Uttar Pradesh AAR – Eligible Rebate of Centre and State Tax Levies (RoSCTL) issued under the ftp://FTP 2015-20FTP 2015-20 are exempt from the levy of GST.

  • Maharashtra AAAR – Incentives received from Original Equipment Manufacturers for achieving the target cannot be treated as a 'trade discount' and would be leviable to GST.

  • Gujarat High Court- Refund application for differential amount of ITC not claimed earlier, cannot be denied on technical grounds.

We hope you find it useful and an interesting read.

Download

Subscribe to receive the latest BDO News and Insights

Subscribe