Indirect Tax Weekly Digest | February 8, 2022

This edition of the weekly digest highlights:

• AAR-Madhya Pradesh - Proportionate reversal of ITC is not required in case of post purchase discount or incentives given by way commercial credit note

• AAR-Uttarakhand- GST for providing storage facility for all other goods including exempt supplies except agriculture produce is 18%

• AAR- Maharashtra- ITC shall be availed on GST paid under Reverse Charge Mechanism for renting of Motor Vehicles with more than 13 seating capacity

We hope you find it useful and an interesting read.