Indirect Tax Weekly Digest | 10 January 2023

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: 

• High Court of Kerala - Proceedings by the issuance of Show Cause Notice for cancellation of registration in Form GST REG-31 instead of REG-17 is invalid.
• AAR–West Bengal - The merger of two distinct persons as a going concern is a supply of service exempted from GST levy.
• AAAR-Andhra Pradesh - Administering of COVID-19 vaccination by hospitals is a composite supply, wherein the principal supply is the 'sale of vaccine'.

We hope you find it useful and an interesting read.