Indirect Tax Weekly Digest | 10 November 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 - GST registration is not required to be obtained in a state where imported goods are sold before clearance of such goods for home consumption
• AAR Tamil Nadu- Toys with multiple functionalities qualifies to be "electronic toys" taxable at 18%
• AAR West Bengal - Supplier of manpower services do not qualify as a ‘pure agent’ 

We hope you find it useful and an interesting read.