Indirect Tax Weekly Digest | 15 January 2019
15 January 2019
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, Karnataka - Evacuated Tube Collector cannot be construed as a 'Solar Power based Devices'
- AAR, Madhya Pradesh - Delayed payment surcharge’ not a ‘separate service’, taxable basis ‘initial supply’ nature
- AAR, West Bengal - Lease rentals paid during pre-operative period constitute supply of service for construction of immovable property and hence, ITC cannot be availed
- AAR, West Bengal - Construction services provided to Inland Waterways Authority of India (IWAI) is not eligible for lower rate of GST
- CESTAT, Ahmedabad - ‘Electricity expense’ reimbursement not includible in consideration for ‘immovable property renting’ service
We hope you find it useful and an interesting read.
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