Indirect Tax Weekly Digest | 08 December 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, West Bengal - Garbage removal services provided to Ministry of Defense is an exempted supply;
• AAAR, Karnataka - Online provision of services with limited human intervention qualifies as an OIDAR service;
• CESTAT, Kolkata - Service Tax not payable under RCM on director services, since the director is an employee as per the Companies Act, 2013.

We hope you find it useful and an interesting read.