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Indirect Tax Weekly Digest | 02 March 2022

02 March 2022

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

This edition of the weekly digest highlights:

  • AAR- Telangana - Input tax credit is blocked on construction of immovable property except for plant & machinery
  • AAR-Uttar Pradesh - Additional pack of cigarettes supplied at no extra cost under a sales promotion will not be considered as exempt supplies or free samples
  • AAR – Tamil Nadu - The activity of renting out the immovable properties owned by an individual person to the partnership firm even without consideration is a taxable supply

We hope you find it useful and an interesting read.