Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.
- AAR Gujarat – Input Tax Credit is restricted under Section 17(5)(d) of the CGST Act on leasehold rights of land procured for setting up/expanding the manufacturing facility.
- AAR Karnataka – Incentives to dealers under promotional schemes are not gifts, constitute a supply and are leviable to GST….
Source: BDO India
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