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Indirect Tax Weekly Digest | 16 July 2019

16 July 2019

Read more about Foreign Trade Policies, Indirect Tax Legislative and Judicial updates in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:

  • AAR, Maharashtra - A recipient means a person who is liable to pay the consideration and not a person who has paid it and hence, a transaction does not qualify as an ‘export of service’ if the ‘service recipient’ is not located outside India;
  • AAR, Maharashtra - Supply of additional packs of cigarettes under promotional scheme is not leviable to GST;
  • CESTAT, Hyderabad - Genuine mistakes corrected voluntarily shall not be considered as an irregularly.

We hope you find it useful and an interesting read.