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Indirect Tax Weekly Digest | 29 January 2019

29 January 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, Maharashtra - Support services provided to group companies outside India would qualify as ‘export  of services’
  • Kerala High Court stays recovery of GST on TCS collected under Section 206C (1F) of the Income Tax Act, 1961
  • National Anti-Profiteering Authority - Dealer can be said to be profiteered where the base price has increased when there is a reduction in GST rate, irrespective of the fact that revised base price under  GST is lower than the base price under pre-GST regime
  • CESTAT, Delhi - Iron Ore Fines emerging during iron-ore crushing/segregation process are not a result of any manufacturing process and would not be considered as an excisable goods
  • CESTAT, Delhi - Period of limitation, condonable by Commissioner (Appeals) has to be reckoned from the date of actual receipt of communication of order

We hope you find it useful and an interesting read.