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Indirect Tax Weekly Digest | 11 April 2023

11 April 2023

Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.

  • Supreme Court of India - LCD Panels are classifiable under CH 9013 8010, being more specific than the general heading under CH 8529 9090
  • CESTAT, Hyderabad - Unutilized CENVAT Credit balance of Education Cess and Secondary and Higher Education Cess cannot be refunded
  • CESTAT, Delhi - Advertisement expenses incurred by the franchisee are not a consideration paid on behalf of the franchiser, and delayed receipt of consideration cannot be treated as a ground for rejection of the service being treated as an ‘export of services’.

We hope you find it useful and an interesting read.