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Indirect Tax Weekly Digest | 29 October 2018

29 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, Odisha -  Eligibility of Input Tax Credit (ITC) on various goods and services procured for use in maintenance of townships, guest houses, hospitals and horticulture
  • AAR, Maharashtra - Liquidated damages would qualify as 'Supply' in terms of S. No. 5(e) of Schedule II of the CGST Act, 2017
  • AAR, Punjab - Issue of complimentary IPL tickets constitutes ‘Supply’
  • AAR, Goa - Bus body building activity is a supply of ‘service’ even if some goods are used in the activity
  • Duty Drawback not allowed unless the goods imported identical in all respect

We hope you find it useful and an interesting read.