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Indirect Tax Weekly Digest | 30 April 2019

30 April 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: 

  • High Court of Telangana - Interest under Section 50 of CGST Act, 2017 shall be levied on gross value of tax and not the net value after adjustment of ITC
  • AAR – Chhattisgarh - Diesel supplied by recipient includible in total freight cost for discharging GST
  • AAR – Chhattisgarh - Hostel Accommodation service by a charitable trust charging below INR 1,000/- per day, exempted under GST
  • AAAR - Karnataka GST at 5% leviable on Turbine Generator set used in a Waste-to-Energy Project, in terms of Notification No.1/2017- CT(R) dated June 28, 2017
  • CESTAT Hyderabad - CENVAT Credit on account of export made in Pre-GST regime cannot be transitioned into GST in terms of Section 142(3) when the same is rejected by the appellate authority under the Pre-GST regime

We hope you find it useful and an interesting read.