Indirect Tax Weekly Digest | 13 November 2018

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

This edition of the weekly digest highlights:

• AAR, Kerala – Supply of medicines and allied items to in-patients would qualify as ‘health care services, whereas to out-patients does not construe as a ‘health care services’
• AAR, Kerala – Manufacture of industrial gas from inputs supplied by principal would tantamount to ‘job work’
• AAR, Andhra Pradesh – Civil structures cannot be said to be structural support for plant and machinery. Hence, no Input Tax Credit (ITC) shall be available
• The High Court of Bombay-CENVAT credit is available on the purchase of machines/equipment of a sugar plant which is used to produce final products
• CESTAT Delhi-Exemption provided to edible goods is available, even in cases when the goods are used for non-edible purposes

We hope you find it useful and an interesting read.