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Indirect Tax Weekly Digest | 14 December 2021

14 December 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 Uttar Pradesh - Any kind of reimbursement to service provider not explicitly mentioned in agreement is leviable to tax
  • AAAR Uttar Pradesh- Centage & Labour cess incurred for administrative expenditure on the construction works included in the value of supply
  • AAAR Uttar Pradesh - GST is leviable on residential land provided on the lease basis and also on maintenance charges and lease rent received on such residential land

We hope you find it useful and an interesting read.