Indirect Tax Weekly Digest | 17 March 2020
17 March 2020
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 Kerala - Continuous six months' default in filing of returns is the essential requirement for cancellation of registration under section 29(2)(c) of CGST Act, 2017;
- AAR, Madhya Pradesh - Developing a colony by construction of common facilities under a Joint Development Agreement (JDA) shall amount to supply of services under works contract and is liable to be taxed under GST Act;
- AAR, Madhya Pradesh - ITC of GST paid on construction/ maintenance of warehouse used further for providing renting services not admissible as per section 17(5) of CGST Act.
We hope you find it useful and an interesting read.