Indirect Tax Weekly Digest | 26 February 2019
26 February 2019
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, West Bengal - Admissibility of ITC on the inward supplies used in construction of a warehouse on leasehold land, which can be dismantled and reconstructed at a different location
- AAR, Rajasthan - Centralised registration is sufficient for a transportation service provider having operations in different states
- CESTAT, Mumbai - CENVAT credit allowed on tax paid under reverse charge in respect of warehousing and allied services received outside India
- CESTAT, Delhi - Insurance companies are not liable for ITC reversal on account of trading in securities
- High Court of Bombay - Sale of goods stored in Customs Bonded Warehouse by transfer of documents of title to the goods do not qualify as sale in the course of import – An analysis
We hope you find it useful and an interesting read.