Indirect Tax Weekly Digest | 30 March 2022

This edition of the weekly digest highlights:

  • AAR Rajasthan - Additional services provided along with hostel or accommodation services will not constitute a composite supply and shall be treated as a mixed supply

  • AAR-Karnataka - Constructed commercial property without any occupancy or completion certificate, is liable to GST on the taxable value prescribed under section15 of CGST Act, 2017
     

  • AAR – Maharashtra- Taxpayer is not entitled to avail ITC in respect of taxes to be paid on its purchase of paver blocks laid on plain surface

We hope you find it useful and an interesting read.
 

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