Newsletter/Booklets 11th Jan 2023

Indirect Tax Newsletter – December 2022


Rohit Jain Partner | Mumbai
Kumar Visalaksh Partner | New Delhi | Noida
Rahul Khurana Partner | New Delhi | Noida
Arihant Tater Principal Associate | Delhi NCR
Adhya Manickavelu Associate | Delhi NCR

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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.

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