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Indirect Tax Weekly Digest | 08 July 2021

07 July 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 Tamilnadu- The Tamarind inner pulp without shell and seeds is not an 'Agricultural produce' and therefore the service of cold storage of such tamarind is not exempted under notification 12/2017 CT (rate) dated 28 June 2017
  • AAR Haryana- Services rendered by way of training programmes sponsored by Central / State / Union Government are not taxable under GST
  • AAAR West Bengal - Supplying services by way of arranging sales of goods for various overseas manufacturers/ traders qualifies as intermediary services
  • High Court of Madras- Reversal of ITC under section17(5)(h) of CGST Act, 2017 on account of loss by consumption of input, which is inherent to manufacturing loss is misconceived Regards

We hope you find it useful and an interesting read.