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.