Indirect Tax Weekly Digest | 07 September 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 - Services of providing hostel facilities with accommodation charges below INR 1,000 per day are not exigible to GST;
• AAR-Maharashtra - Carriage taken on hire contract to transport staff qualifies as 'rent a cab' service -GST appliable on leasing of tank containers taken from an overseas supplier, even if the tank containers do not reach India;
• AAR-Maharashtra - ‘Other charges’ collected by a builder from the customers is different from the service of construction of residential flats.

We hope you find it useful and an interesting read.