Indirect Tax Weekly Digest | 30 May 2023

​Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.

  • Supreme Court – Rules on the validity of the ‘Doctrine of legitimate expectation’ on tax exemptions.
  • Karnataka AAR – Taxability of Common Amenity Charges and Exemption for Plot Sale and Basic Infrastructure.
  • West Bengal AAAR – Right-to-use car parking service is not naturally bundled with and is ancillary to construction services.

We hope you find it useful and an interesting read.

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