Indirect Tax Weekly Digest | 17 January 2023

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: 

• High Court of Gujarat- Procedures contemplated in the circular would not prevail over statutory provision
• AAR–Gujarat- GST Applicability on food and beverages supplied as restaurant services
• CESTAT- Ahmedabad- Approval of input services by the approval committee is only a procedural requirement, the refund cannot be rejected due to this procedural lapse

We hope you find it useful and an interesting read.