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Indirect Tax Weekly Digest | 17 August 2021

17 August 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, Karnataka - Repair of usable, old building does not amount to Original Works;
  • AAR Maharashtra - GST rate of 5% applicable on MDEs and parts supplied exclusively and directly to Shipyards/Indian navy for manufacture of ships, vessels, boats, floating structures;
  • AAR Andhra Pradesh - Works Contract services by the sub-contractor to the main contractor of NHAI is taxable at 12%.

We hope you find it useful and an interesting read.