VATupdate

Indirect Tax Weekly Digest – 22 June 2022

  • AAR-Telangana – GST is not applicable on monthly collection not exceeding INR 7,500 per member even if the total collection of the society is more than INR 2Mn per year;
  • AAR-Rajasthan – Movement of goods between two units of a business in a state does not qualifies as ‘Supply’;
  • AAAR-Gujarat – Various activities carried-out in terms of provisions of GIDC Act, 1962 amounts to ‘Supply’ under section 7 of the CGST Act, 2017

Source BDO

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