Grant Thornton TaxPod – December 2021

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About TaxPod

The Indian tax and regulatory space is changing at an unprecedented rate. We are witnessing policy announcements, legislative changes, judicial precedents and clarifications almost daily. This has made it challenging for corporate professionals to stay abreast of relevant developments. The aim of the TaxPod series is to keep you updated with key tax and regulatory developments of the past month in around 5 minutes. Please do provide your feedback to us about this edition of the taxpod at nto@in.gt.com.

What’s new

  • Agreement between India and USA on treatment of Digital Services Taxes, during the interim period, prior to implementation of Pillar 1
  • CBDT issues clarifications on TDS and TCS provisions
  • Supreme Court held that outdoor catering services for personal use or consumption of employees is excluded from definition of input service


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