Indirect Tax Weekly Digest | 07 May 2019

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

This edition of the weekly digest highlights:

• AAR – Maharashtra - Contracts linked by a ‘cross fall breach clause' form part of an indivisible composite supply of works contract services
• AAR – Maharashtra - Supply of LED dimmable street light system would not be considered as a 'works contract'
• AAAR – Maharashtra - Sale and purchase of Duty-Free Import Authorizations would not be liable to GST
• AAAR – Rajasthan - Supply of ‘Equipment Parts and services’ other than as a 'Comprehensive Maintenance Agreement' will construe as a ‘Mixed supply’
• High Court of Bombay - Tribunal to validate the facts and pass the order which should be supported by reasons to satisfy the Principles of Natural Justice for rejection of ITC

We hope you find it useful and an interesting read.