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Indirect Tax Weekly Digest | 14 September 2021

14 September 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-Tamil Nadu - Vocational courses recognised by National or State council of vocational training are GST exempt;
  • AAR-Gujarat - ITC on inputs used in manufacture of cakes & pastries require reversal upon disposal on expiry;
  • AAR-West Bengal - ITC availed only on invoices furnished in a valid return, before due date of furnishing of return for the month of September following the financial year.

We hope you find it useful and an interesting read.