Indirect Tax Weekly Digest | 18 April 2023

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

  • Delhi High Court - Market Research Services cannot be classified as ‘intermediary services’ and would be treated as an export of services.
  • AAAR Maharashtra - Services inextricably linked to construction services could be taxed as a composite supply of construction services.
  • AAR Andhra Pradesh - Circular no.178/10/2022-GST is not universal/absolute, and hence, liquidated damages paid for non-performance of the contract are leviable to GST.

We hope you find it useful and an interesting read.


Subscribe to receive the latest BDO News and Insights

Please fill out the following form to access the download.