NITYA | Indirect Tax Bulletin | March 2023 | Week 2

Please click on the below link to NITYA | Indirect Tax Bulletin | March 2023 | Week 2 (Legal Precedents, Other Updates, Articles, Short Videos and Recent News) covering all recent updates.

NITYA I Indirect Tax Bulletin I March 2023 I Week 2

In this Weekly Bulletin, we have captured following:

Rulings

  • Classification of roof mounted Air Conditioning Unit used in railway coaches
  • ITC eligibility if preceding seller did not discharge tax liability

Other Updates

  • Facility to transfer amount in Electronic Cash Ledger between different GSTINs implemented
  • E-invoice Portal has implemented functionality for mentioning 6-digit HSN code for taxpayers having aggregate turnover of more than Rs. 5 crores in preceding financial year
  • DIGIT – India’s National Customs Offense Database

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