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Indirect Tax Weekly Digest | 31 March 2021

31 March 2021

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

This edition of the weekly digest highlights:   

  • High Court-Gujarat - Notification issued by DGFT is to be considered as notification issued by Central Government
  • High Court- Gujarat, directed tax authority to grant refund in case of a mismatch between the GST portal data and data on the ICEGATE customs portal
  • AAR-Karnataka - Amount collected towards ‘sinking fund’ by apartment owner’s association qualifies as ‘advance’ liable to GST 18%

We hope you find it useful and an interesting read.