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Indirect Tax Weekly Digest | 25 August 2021

25 August 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, Kerala - Educational courses recognised by law are exempted under GST;
  • AAR, Gujarat - The taxable value of solar system supplied shall be arrived after deducting the subject excludes subsidy from ‘System Cost’;
  • AAR, Tamil Nadu - ITC on services availed and utilized for acquiring land on lease is restricted under section 17(5)(d) of the CGST Act, 2017.

We hope you find it useful and an interesting read.