Indirect Tax Weekly Digest | 23 October 2018

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, Kerala - Transfer of right to use any ‘goods’ for any purpose is liable to GST
• AAR, Kerala - The co-owners are eligible to exemption available for small business, if their individual share does not exceed the threshold limit under GST
• AAR, Kerala - Input tax credit (ITC) will not be available on assets in stock on June 30, 2017, if it is ineligible under Section 140(2) /140(3) of the Kerala Goods and Service Tax Act (KGST Act), 2017
• AAR, Gujarat - Supply of explosives and providing blasting service is a ‘composite supply’