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Indirect Tax Weekly Digest | 12 January 2021

12 January 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, Odisha - Supply having distinct identifiable components with distinct value attributable to each component does not constitute a composite supply;
  • AAAR, Odisha - Supply to OKCL cannot be held to be a supply to Government. Hence, not exempted from GST under entry 72 of notification no.12/2017.

We hope you find it useful and an interesting read.