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Indirect Tax Weekly Digest | 21 July 2021

21 July 2021

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 Kerala - Services provided by an Indian entry to overseas ‘related’ party exempted from GST;
  • AAR Kerala - Construction services in respect of affordable residential apartments attracts GST @ 1.5% and @7.5% in all other cases;
  • AAR Kerala - Examination fees paid on behalf of students without collecting any service charges qualifies as a pure agent.

We hope you find it useful and an interesting read.