Indirect Tax Weekly Digest | 17 September 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, Gujarat - Applicability of GST on notional charges;
• AAR, Madhya Pradesh - Additional amount charged by stockbrokers for delay in payment of consideration is in the nature of penalty and liable to GST;
• AAR, Rajasthan - Transport Document Number (TDN) is as good as ‘Goods Receipt Number’ and hence, transportation service, even without issuing LR/GR/consignment note, is not exempted from GST.

We hope you find it useful and an interesting read.