Indirect Tax Weekly Digest | 03 February 2021
03 February 2021
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, Gujarat - Recoveries from employees on account of third party canteen services provided by the company, which is obligatory under section 46 of the Factories Act, 1948 is a taxable supply;
- AAR, Gujarat - Tax exemption on food products sold depends upon the fulfillment of conditions on use of brand name;
- AAAR, Rajasthan - Remuneration paid to directors as employees of the company will not leviable to GST under Reverse Charge Mechanism(RCM).
We hope you find it useful and an interesting read.
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