Indirect Tax Digest | 15 March 2024
Indirect Tax Digest | 15 March 2024
Read more about Indirect Tax Legislative and Judicial updates and Customs and Foreign Trade Policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.
HIGHLIGHTS
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AAAR, Rajasthan - Supplies under the EPC contract for expanding oil and gas extraction facilities would be classifiable as ‘Construction service’ (HSN 9954), attracting GST @ 18%.
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Bombay High Court - Allows rectification of bonafide errors in filing GST returns.
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Allahabad High Court - Penalty can be imposed under Section 129 of the CGST Act but cannot be imposed on the ground that the incorrect place of supply/address of the recipient was mentioned in the E-Way Bill.
We hope you find it useful and an interesting read.
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