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Indirect Tax Weekly Digest | 20 November 2019

20 November 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, Karnataka - Supply of ice cream, chocolates, pizza cakes from the outlet as per customer order will be treated a ‘composite supply’ of services attracting GST at the rate of 5 %;
  • AAR, Karnataka - ITC is not available for inputs used in providing works contact services in relation to immovable property;
  • AAR, Tamil Nadu - Transfer of assets fastened to building on delivering possession to lessor for ‘free’ amounts to ‘Supply’.   

We hope you find it useful and an interesting read.