Indirect Tax Weekly Digest | 20 December 2022

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:   

  • AAR-Karnataka - Concessional rate of GST of 5% is applicable to only MRO services in respect of aircrafts, aircraft engines and other aircraft components or parts;
  • High Court of Delhi - Input Tax Credit (ITC) of VAT in relation to goods purchased in previous tax periods cannot be claimed in subsequent tax periods;
  • Supreme Court of India - Supreme Court order in Suo motu extension of limitation applicable to Tax authorities also as they are also the State is also a litigant.

We hope you find it useful and an interesting read.

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