Indirect Tax Weekly Digest | 22 April 2019

Read more about Foreign Trade Policies, Indirect Tax Legislative and Judicial updates in The Indirect Tax Weekly Digest by BDO in India.

• AAR – Maharashtra - Supply of ice-cream from retail outlets would be treated as supply of ‘goods’ not as supply of ‘service’
• AAR – Kerala - Outsourcing portion of manufacturing process, constitutes ‘Job work Services’, taxable @ 5%
• NAPA - Anti-Profiteering provisions cannot be invoked when the effective rate of tax has been increased post-implementation of GST
• CESTAT - Mumbai -  Underwriting Commission paid to foreign lead manager not taxable under ‘Banking Service’

We hope you find it useful and an interesting read.