Indirect Tax Weekly Digest | 13 December 2022

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-Uttarakhand - GST is applicable on the canteen services provided to employees and ITC is not admissible on the GST so paid
• AAAR-Odisha - Activities are undertaken in the Taxpayer’s premises or production plant do not qualify for ‘Job Work’
• Supreme Court of India - Transaction value of the goods sold to independent buyers can be transposed onto the sales made to related parties (Rule 11 read with Section 4(1)(a) of the Excise Laws).

We hope you find it useful and an interesting read