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Indirect Tax Weekly Digest | 01 September 2022

01 September 2022

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:   

  • AAR-Tamil Nadu - Supply between distinct persons is liable to tax under GST;
  • AAR-Karnataka - Go-karts supplied neither qualify as 'motor cars' nor as 'motor vehicle' under the Motor Vehicles Act, 1988 since they are not road worthy, taxable at 18%;
  • AAR-Tamil Nadu - Supply of medicines, drugs and other surgical goods to in-patients during the course of diagnosis and treatment shall be "composite supply"

We hope you find it useful and an interesting read.