Indirect Tax Weekly Digest | 06 October 2020

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, Karnataka -Services by way of scanning of OMR flying slip, OMR marks foil, OMR attendance sheet, OMR absentee sheet as a part of state board examination qualifies as ‘exempted’ supplies;
• AAR, Gujarat - Accounts maintenance service provided to Government company is not eligible for exemption;
• AAAR, Maharashtra - Input Tax Credit (“ITC”) for construction of break-water for longevity of jetty is not allowed under section 17(5) of CGST Act, 2017.

We hope you find it useful and an interesting read.