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Indirect Tax Weekly Digest | 08 December 2021

08 December 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 - No Input Tax Credit on procurement of land rights;
  • AAR Madhya Pradesh - GST is leviable on Maintenance charges and Lease rent of residential land taken on lease;
  • AAR Telangana - Items manufactured as well as purchased for a supply, is ‘mixed supply’ as none of them are not essential component without which the whole cannot function.

We hope you find it useful and an interesting read.