This edition of the weekly digest highlights:
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AAR-Madhya Pradesh - No reversal of ITC required in respect of discount not covered under section 15(3)(b) of CGST Act, 2017
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AAAR-Gujarat- Sale of developed plot is not equivalent to sale of land, but it is a different transaction which attracts GST at the rate of 18% on such sale
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AAAR Gujarat- ITC availed on the input or input services can be utilized to pay GST on outward supply even if the inputs have no nexus with outward supply
We hope you find it useful and an interesting read.