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Indirect Tax Weekly Digest | 12 February 2019

12 February 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:  

  • High Court of Gujarat - Price escalation, due to introduction of GST, not permitted in a fixed rate contract
  • AAR, Maharashtra - EPC contract for 'metro-rail' project, constitutes 'composite works contract', taxable at 18% 
  • AAR,  Tamil Nadu - Registration requirement and determination of tax liability on trading of Bovine Leathers through third party Free Trade Warehousing Zone (FTWZ) units to Domestic tariff area (DTA) customers in India
  • AAAR - AAAR upheld that the ‘promotion and marketing services’ is an intermediary service

We hope you find it useful and an interesting read .