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Indirect Tax Weekly Digest | 16 February 2021

16 February 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, West Bengal - Composite supply of Works Contract provided to Governmental Authority involving earthwork exceeding 75% is taxable at 5%;
  • AAR, Rajasthan - Activity of bullet proof body building on the motor vehicles is classifiable as supply of service under service classification head 9988 attracts GST at 18%;
  • AAR, Odisha - Supply of manpower services to University established by an Act of the State legislature is taxable under forward charge mechanism.

We hope you find it useful and an interesting read.