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Indirect Tax Weekly Digest | 22 April 2019

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.

This edition of the weekly digest highlights:

  • 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.