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Indirect Tax Weekly Digest | 02 June 2021

02 June 2021

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, Maharashtra - Facilitation of supply of goods/ services would be ‘Intermediary’ services, exigible to GST;
  • AAAR, Tamil Nadu - Supply of printing of content provided by recipient on PVC materials is a composite supply, where service of ‘printing' is principal supply;
  • High Court of Delhi - Imposition of IGST on oxygen concentrators imported by individuals is unconstitutional;
  • CESTAT, New Delhi - Transfer of funds to cover some or all the loss referred as ‘True Up payment’ are irrelevant for invoice value.

We hope you find it useful and an interesting read.