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Indirect Tax Weekly Digest | 21 September 2021

21 September 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 Gujarat- Works contract services availed in the capacity of a public authority are taxable at the rate of 12%
  • AAR-Gujarat- RCM applicable only on purchase of scrap/used vehicles from Central Government, State Government, Union territory or a local authority
  • AAR Tamilnadu - Notional value charged on similar apartments from independent buyers is applicable to the development agreement entered between taxpayer and the owners of the land

We hope you find it useful and an interesting read.