Indirect Tax Weekly Digest | 25 July 2023

Read more about Indirect Tax Legislative and Judicial updates and Foreign Trade Policies in ‘The Indirect Tax Weekly Digest’ by BDO in India.

• Uttar Pradesh AAR – Eligible Rebate of Centre and State Tax Levies (RoSCTL) issued under the
  ftp://FTP 2015-20FTP 2015-20 are exempt from the levy of GST.
• Maharashtra AAAR – Incentives received from Original Equipment Manufacturers for achieving the target cannot be treated as a 'trade discount' and would be leviable to GST.
• Gujarat High Court- Refund application for differential amount of ITC not claimed earlier, cannot be denied on technical grounds.

We hope you find it useful and an interesting read.