Indirect Tax Weekly Digest | 16 December 2020

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, West Bengal - Job Work on civil structures constitutes ‘mixed supply’ under GST;
• AAR, Tamil Nadu - Supply of study materials and other materials to Government and Government aided schools is exempt under GST;
• AAR, Himachal Pradesh - Classification of any product depends upon on raw material used in manufacture and final product.

We hope you find it useful and an interesting read.