Indirect Tax Digest | 24 October 2025

Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

  • Authority for Advance Ruling - GST not leviable on accommodation provided in course of employment, and input tax credit is available to the extent of cost borne by employer
  • Kerala High Court - Rule 112 of the CGST Rules can be invoked to produce additional evidence if sufficient time is not provided by the tax authorities
  • Supreme Court - Section 9(2)(g) of the Delhi Value Added Tax Act, 2004, is not applicable to bona fide purchasers
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