Indirect Tax Digest | 25 October 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

  • Karnataka High Court - Recipient is not liable to discharge GST under Reverse Charge Mechanism (RCM) if the applicable GST is already charged by the supplier
  • Punjab and Haryana High Court - State / Union Territory GST Officers are ‘proper officers’ under CGST Act, 2017



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