The document provides a taxation update with the following key information:
1. It summarizes recent notifications and circulars from the government regarding inverted duty refunds, transitional credit claims, and changes replacing the National Anti-Profiteering Authority with the Competition Commission of India.
2. It outlines recent case laws around who qualifies as an intermediary under GST, whether a lessee can transfer the right to use goods, and eligibility for IGST exemption on EPCG imports.
3. It summarizes advance rulings regarding availability of ITC for CSR expenses, applicability of GST on recovery of diesel costs for DG set rentals, and GST liability under reverse charge for suppliers of