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India: Tax withholding on year-end, GST and composite supplies

India: Tax withholding on year-end, GST

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below).


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  • Tax withheld at source on year-end provisions: The Delhi Bench of the Income-tax Appellate Tribunal held that the taxpayer must withhold tax at source on year-end provisions because the payees were identifiable and the provisions were for ascertainable liabilities. The case is: Inter Globe Aviation Ltd. Read a January 2020 report [PDF 277 KB]

  • Appeal can be filed directly to CIT(A): The Agra Bench of the Income-tax Appellate Tribunal held that findings (an intimation) issued by the Centralised Processing Centre is an appealable order. The case is: Dixit Rice Mill. Read a January 2020 report [PDF 321 KB]

  • Supply of medical instruments and reagents: The High Court of Kerala quashed an order of the Authority for Advance Ruling (AAR) that had found that placement of a medical instrument and supplies of reagents, calibrators, disposables, etc., was a “composite supply” for purposes of the goods and services tax (GST). Medical devices are subject to a higher rate of GST than are reagents. The court disagreed, and remanded the case back to the AAR. Read a January 2020 report [PDF 307 KB]

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