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Indirect Tax Weekly Digest | 10 December 2019

10 December 2019

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, Tamilnadu - Indivisible billing/invoicing for construction of immovable structure is a ‘works contract’;
  • AAR, Karnataka - Setting-up of data centres would qualify as ‘works contract’ if the contract includes activity carried-out in immovable property;
  • AAAR, West Bengal - Filling foundation/plinth with ‘silver-sand’, not supply of goods but a ‘works-contract’.   

We hope you find it useful and an interesting read.