Newsletter/Booklets 11th Jan 2023
We are pleased to share our latest edition of Indirect Tax Newsletter December 2022 which includes detailed analysis of recent case laws/analysis on several issues including:
-Whether meritorious findings by AAR / AAAR can be considered in writ jurisdiction?
-Whether non-payment to supplier can leading to blocking of ITC?
-Whether equipment leasing between distinct persons constitutes “supply of services”?
-Whether ITC is available on canteen services provided to employees?
-Whether oxygen is a raw material for the purpose of manufacturing steel?
The update further provides recent Notifications/Circulars on GST, customs and Central Excise.