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Indirect Tax Weekly Digest | 18 October 2022

18 October 2022

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-Gujarat - Amount deducted by the company from the employees who are availing food in the factory/ corporate office not considered as supply;
  • AAR-Karnataka - Fruit drinks should contain the prescribed volume of alcohol to qualify as non-alcoholic beverages;
  • CESTAT-Kolkata - Refund claim of excess Central Excise duty paid by mistake is not hit by bar of unjust enrichment, as the Taxpayer continues to bear it and has not passed on to the buyer.

We hope you find it useful and an interesting read.