Indirect Tax Digest | 22 December 2023

HIGHLIGHTS

AAR-Gujarat - Supply of aircraft along with support services constitutes a composite supply, with principal supply being supply of aircraft, attracting GST @ 5%.
Bombay High Court - Bonafide and inadvertent error in furnishing Form GSTR-1 shall be allowed to be rectified even after the due date provided under Section 37 of the CGST Act.
Delhi High Court - Refund on account of Inverted Duty Structure to be allowed despite having the same GST rate on the principal input and the output supply.

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