Indirect Tax Weekly Digest | 09 July 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 - Deploying gaming machine in a mall cannot qualify as an Amusement Park, hence taxable at 28%;
• AAR, Maharashtra - CGST & SGST is chargeable on performance-based supply of services by an Indian entity to foreign clients;
• AAR, Maharashtra - GST registration is required to be obtained by persons engaged in the supply of wholly exempt goods under the CGST Act but are receiving services from Goods Transport Agency (GTA).

We hope you find it useful and an interesting read.