Indirect Tax Weekly Digest | 02 May 2023

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

• Calcutta High Court - ‘Recipient of service’ is entitled to file Advance Ruling Application
• Gujarat Authority for Advance Ruling - One-time premium received for a 90-year lease is not a sale of immovable property and is leviable to GST @ 18%
• Supreme Court - Import of 'Engineering Design & Drawings' for manufacturing Wind Turbine Generator is leviable to Service tax as ‘Design Services’.

We hope you find it useful and an interesting read.