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Indirect Tax Weekly Digest | 22 December 2021

22 December 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, Maharashtra - Recovery of transportation charges from employees would not be 'Supply';
  • AAR, Karnataka - Food and accommodation service provided under two separate invoices are neither ‘composite’ supply nor ‘mixed’ supply but two separate supplies;
  • AAAR, Karnataka - Land filling pit used in plant does not qualify as ‘Plant & Machinery’, ITC cannot be availed.

We hope you find it useful and an interesting read.