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Indirect Tax Weekly Digest | 17 December 2019

17 December 2019

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, Tamil Nadu - TDS provisions inapplicable to Co-operative Society, neither owned or controlled by Government;
  • AAAR, Odisha - Applicability of GST on licensing services provided by the State Government during the period July 2017 to December 2018;
  • NCLT, Chennai - NCLT allows Corporate debtor to submit GST returns, during the period of Corporate Insolvency Resolution Process (‘CIRP’), disregarding non-payment of arrears of GST for the period prior to commencement of CIRP.   

We hope you find it useful and an interesting read.