Indirect Tax Weekly Digest | 27 January 2021

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, Gujarat - Recovery of electricity and incidental charges from tenants not includible in value of supply;
• AAR, Madhya Pradesh - Input Tax Credit shall not be availed on demo vehicles purchased for furtherance of business;
• AAR, Karnataka - "Chocolate Milk Powder", which is whole milk powder blended with chocolate, classifiable under tariff heading 1806.

We hope you find it useful and an interesting read.