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Indirect Tax Weekly Digest | 05 October 2021

05 October 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 - Input tax credit on CSR activities is not eligible under Section 16(1) of the CGST Act, as the same are not in the normal course of business of the taxpayer;
  • AAR – Gujarat - E-commerce operator providing digital platform for passenger transportation services are required to obtain GST registration;
  • AAAR – Gujarat - The phrase 'in relation to any function' refers not to what activities the recipient of the service is engaged in, but to what service the supplier is providing.

We hope you find it useful and an interesting read.