Indirect Tax Weekly Digest | 05 March 2019
05 March 2019
Read more about Foreign Trade Policies, Indirect Tax Legislative and Judicial updates in The Indirect Tax Weekly Digest by BDO in India.
This edition of the weekly digest highlights:
- AAR-Haryana-Input Tax Credit (ITC) will be available on actual receipt of goods and tax will be payable at the time of raising an invoice in case of supply of goods
- AAR, West Bengal-Boarding facility along with lodging, housekeeping etc., would be considered as a ‘mixed supply’
- AAR-West Bengal-ITC not admissible on ambulance purchased prior to February 01, 2019 under the requirement of the Factories Act, 1948
- The Supreme Court-Aggregate clearance value of job-workers construed to determine threshold for trader’s liability under Central Excise
- CESTAT Delhi-Power bank is a kind of battery charger and hence inputs imported for manufacture thereof eligible for exemption similar to that available for inputs imported for manufacture of battery charger
We hope you find it useful and an interesting read.