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Indirect Tax Weekly Digest | 15 June 2021

15 June 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:   

  • High Court of Bombay - Section 13(8)(b) of the IGST Act, 2017 stipulating ‘Place of supply’ (PoS) of ‘Intermediary services’ as location of supplier of services, is ultra vires GST Act and unconstitutional: Bombay High Court;
  • AAR, Karnataka - Consideration received from a State Government, Local Authority by a society, in the form of grants is not liable to GST, only if the Government controlled association is covered under the definition of "Government entity";
  • AAR, Karnataka - Tax invoice amount to a contract attracting TDS applicability subject to other conditions being satisfied.

We hope you find it useful and an interesting read.