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Indirect Tax Weekly Digest | 03 March 2021

03 March 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:   

  • CBIC Circular - Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification no:14/2020-Central Tax dated 21 March 2020
  • AAR-Karnataka - Activity of thermal spray/metal or metal alloy coating on the goods/material belonging to another person qualifies as a ‘job work’
  • AAAR-Karnataka - A liaison office of a foreign company is only an extension of head office, not a distinct person requires registration under GST

We hope you find it useful and an interesting read.