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Indirect Tax Weekly Digest | 20 April 2022

20 April 2022

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 Maharashtra - Earthwork is a composite supply of Works Contract Services, attracting GST at the rate of 5%
  • AAR-Gujarat - GST is not leviable on the amount recovered from employees by employer as a ‘pure agent’
  • AAR – Maharashtra- The project management consultancy services provided for service of exploration, mining or drilling of petroleum crude or natural gas would be liable to GST at 18%

We hope you find it useful and an interesting read.