Indirect Tax Weekly Digest | 28 May 2019
28 May 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:
- Hon’ble Orissa High Court allowed set-off of Input Tax Credit (ITC) on construction of immovable property against GST payable on rental income
- AAR – Odisha - ‘Energy efficient street lighting’ services including operation and management of the street lightning infrastructure does not constitute as a supply of ‘Pure services’ as it involves significant use of goods/materials
- Hon’ble Supreme Court - Interest on the differential duty arises due to the upward revision in price would be levied from the date of actual removal of goods
- CESTAT-Allahabad - Non-endorsement of consignment notes does not tantamount to denial of benefits to the service recipient
We hope you find it useful and an interesting read.