Please click on the below link to NITYA | Indirect Tax Bulletin | December 2022 | Week 2 (Legal Precedents, Other Updates, Articles, Short Videos and Recent News) covering all recent updates.

NITYA I Indirect Tax Bulletin I December 2022 I Week 2

In this Weekly Bulletin, we have captured following:

Rulings

• Refund of GST paid on notice pay recovery
• No GST on supply of goods on ‘High-Sea Sales’ basis   
• Taxability of reimbursement to employees on actual basis
• Taxability and ITC implications on canteen services
• Taxability and valuation of lease transactions between distinct persons 

Other Updates 

• 100 percent Work-from-Home allowed for IT Units in SEZs
• RoDTEP benefits extended to additional export items
• Online facility to file nomination of ‘other officers’ under Legal Metrology now active

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