Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.
This edition of the weekly digest highlights:
- High Court of Kerala - Proceedings by the issuance of Show Cause Notice for cancellation of registration in Form GST REG-31 instead of REG-17 is invalid.
- AAR–West Bengal - The merger of two distinct persons as a going concern is a supply of service exempted from GST levy.
- AAAR-Andhra Pradesh - Administering of COVID-19 vaccination by hospitals is a composite supply, wherein the principal supply is the 'sale of vaccine'.
We hope you find it useful and an interesting read.
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